Legal Opinion
Connecticut Water Co. v. Barbato
Supreme Court of Connecticut
Decided February 23, 1988No. 13166PublishedCited by 7 opinions
1Opinion of the CourtCovello, J.
This is the appeal from an assessment of a sales and use tax upon goods and services used by the plaintiff, the Connecticut Water Company, in the course of the construction of two water treatment plants. The plaintiff claims that the goods and services are exempt from taxation. The matter was reserved for the advice of this court on a stipulation of the following facts.
The plaintiff sells drinking water. Between 1979 and 1982, it constructed two water treatment plants, one in Clinton and the other in Chester. At these facilities, untreated or raw water that is unsuitable for drinking is drawn…
2Cases cited6 opinions
- Texaco Refining & Marketing Co. v. Commissioner of Revenue ServicesSupreme Court of Connecticut · 1987
- Ziperstein v. Tax CommissionerSupreme Court of Connecticut · 1979
- Hartford Hospital v. Board of Tax ReviewSupreme Court of Connecticut · 1969
- American Sumatra Tobacco Corp. v. ToneSupreme Court of Connecticut · 1940
- Renz v. Town of MonroeSupreme Court of Connecticut · 1972
1 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- In Re Tax Appeal of Collingwood Grain, Inc.Supreme Court of Kansas · 1995
- Plastic Tooling Aids Laboratory, Inc. v. Commissioner of Revenue ServicesSupreme Court of Connecticut · 1990
- Sikorsky Aircraft Corp. v. Commissioner of Revenue ServicesSupreme Court of Connecticut · 2010
- Kobyluck Bros., LLC v. Planning & Zoning Comm'n of WaterfordConnecticut Appellate Court · 2016
- Stop 'N Save, Inc. v. Department of Revenue ServicesSupreme Court of Connecticut · 1989
2 more not listed; retrieve them via the Exa API.