Sharper Image Corporation v. Miller, No. Cv940536540 (Feb. 1, 1995)

[EDITOR'S NOTE: This case is unpublished as indicated by the issuing court.] MEMORANDUM FILED FEBRUARY 1, 1995 The issue in this tax appeal is whether catalogs mailed from out of state to Connecticut residents by an out-of-state retailer maintaining retail stores in Connecticut is subject to the Connecticut sales and use tax.

The resolution of this issue is the focal point of this appeal by Sharper Image Corporation (Sharper Image) from the imposition of a use tax by the commissioner of revenue services (commissioner) on its catalogs mailed to Connecticut residents. CT Page 1402-B

The parties…