Legal Opinion
Steelcase, Inc. v. Crystal
Supreme Court of Connecticut
Decided August 6, 1996No. 15187PublishedCited by 9 opinions
1Opinion of the CourtNorcott, J.
The issue in this tax appeal is whether the trial court properly determined that the taxpayer, an out-of-state manufacturer, is not liable for sales tax; see General Statutes § 12-408;1 with respect to its sales *573of its products to out-of-state retailers from whom it accepted resale certificates, and for whom it sent its products directly from its out-of-state warehouse to the retailers’ customers in Connecticut. The plaintiff taxpayer, Steelcase, Inc. (Steelcase), appealed to the Superior Court from a sales and use tax assessment, including interest and penalty, imposed by the defendant,…
2Cases cited18 opinions
- McLeod v. J. E. Dilworth Co.Supreme Court of the United States · 1944
- Bridgeport Hospital v. Commission on Human Rights & OpportunitiesSupreme Court of Connecticut · 1995
- Moore v. McNamaraSupreme Court of Connecticut · 1986
- Texaco Refining & Marketing Co. v. Commissioner of Revenue ServicesSupreme Court of Connecticut · 1987
- Perkins v. Freedom of Information CommissionSupreme Court of Connecticut · 1993
13 more not listed; retrieve them via the Exa API.
3Cited by9 opinions
- Jones v. StateSupreme Court of Connecticut · 2018
- Sheridan v. Town of KillinglySupreme Court of Connecticut · 2006
- OCI Mortgage Corp. v. MarcheseSupreme Court of Connecticut · 2001
- Sharper Image Corp. v. MillerSupreme Court of Connecticut · 1997
- Heise v. RosowConnecticut Appellate Court · 2001
4 more not listed; retrieve them via the Exa API.