Legal Opinion
HVT, INC. v. Law
Supreme Court of Connecticut
Decided April 19, 2011No. SC 18296PublishedCited by 5 opinions
1Opinion of the Court
Opinion
NORCOTT, J.
The sole issue in this appeal is whether vehicle registration renewal fees (renewal fees) paid directly to the department of motor vehicles (department) by lessees under motor vehicle lease agreements (leases) qualify as the lessor’s “gross receipts” pursuant to General Statutes § 12-407 (a) (9) (A),1 rendering them subject to sales tax under General Statutes § 12-408 (l).2 The plaintiff, HVT, Inc., appeals3 from the summary judgment rendered by the trial court partially in favor of the defendant, Pamela Law, the then commissioner of revenue services, in the plaintiffs tax…
2Cases cited6 opinions
- Airkaman, Inc. v. GroppoSupreme Court of Connecticut · 1992
- Key Air, Inc. v. Commissioner of Revenue ServicesSupreme Court of Connecticut · 2009
- Director of Health Affairs Policy Planning v. Freedom of Information CommissionSupreme Court of Connecticut · 2009
- Velde Ford Sales, Inc. v. Department of RevenueAppellate Court of Illinois · 1985
- Geckle v. DubnoConnecticut Appellate Court · 1984
1 more not listed; retrieve them via the Exa API.
3Cited by5 opinions
- Schumann v. Dianon Systems, Inc.Supreme Court of Connecticut · 2012
- Family Garage, Inc. v. Commissioner of Motor VehiclesConnecticut Appellate Court · 2011
- Flannery v. Singer Asset Finance Co., LLCSupreme Court of Connecticut · 2014
- Groton v. Commissioner of Revenue ServicesSupreme Court of Connecticut · 2015
- HVT, INC. v. LawSupreme Court of Connecticut · 2011