HVT, INC. v. Law

I respectfully dissent. I disagree with the majority’s conclusion that leased motor vehicle registration renewal fees (renewal fees), paid by motor vehicle lessees directly to the department of motor vehicles (department), are part of the “gross receipts,” as that term is defined by General Statutes § 12-407 (a) (9) (A), of the plaintiff, HVT, Inc., trustee of a lease trust that owns the motor vehicles, thus constituting part of the plaintiffs taxable gross receipts under General Statutes § 12-408 (1). Specifically, I disagree with the majority’s reasoning that, “because the legal obligation…