Legal Opinion
SFA Folio Collections, Inc. v. Bannon
Supreme Court of Connecticut
Decided January 22, 1991No. 14023PublishedCited by 52 opinions
1Opinion of the CourtBorden, J.
The issue in this tax appeal is whether the trial court correctly determined that the imposition of Connecticut sales and use taxes on the plaintiff, SFA Folio Collections, Inc. (Folio), a mail order company, was a violation of the due process and commerce clauses of the United States constitution because Folio lacks a sufficient nexus to the state. The defendant, the commissioner of revenue services (commissioner), assessed Folio with sales and use taxes pursuant to General Statutes § 12-406 et seq., asserting that a sufficient nexus between the state and Folio existed, primarily because…
2Cases cited28 opinions
- Asahi Metal Industry Co. v. Superior Court of Cal., Solano Cty.Supreme Court of the United States · 1987
- Travelers Health Assn. v. Virginia Ex Rel. State Corporation Comm'nSupreme Court of the United States · 1950
- Wisconsin v. J. C. Penney Co.Supreme Court of the United States · 1941
- Container Corp. of America v. Franchise Tax BoardSupreme Court of the United States · 1983
- Freeman v. HewitSupreme Court of the United States · 1947
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3Cited by52 opinions
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- Batoh v. McNeil-PPC, Inc.District Court, D. Connecticut · 2016
- United Electrical Contractors, Inc. v. Progress Builders, Inc.Connecticut Appellate Court · 1992
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