Legal Opinion
Rainforest Cafe, Inc. v. Department of Revenue Services
Supreme Court of Connecticut
Decided September 8, 2009No. SC 18153PublishedCited by 25 opinions
1Opinion of the Court
Opinion
VERTEFEUILLE, J.
The dispositive issue in this appeal 1 is whether a retailer can be both a “nonresident contractor,” pursuant to General Statutes (Rev. to 1999) § 12-430 (7), and a “retailer engaged in business in this state,” pursuant to General Statutes (Rev. to 1999) § 12-411 (3), under the Sales and Use Tax Act, General Statutes § 12-406 et seq. (act). The plaintiff, Rainforest Cafe, Inc., appeals from the summary judgment rendered by the trial court in favor of the defendant, the department of revenue services, in the plaintiffs tax appeal brought pursuant to General Statutes §…
2Cases cited28 opinions
- Griffin Hospital v. Commission on Hospitals & Health CareSupreme Court of Connecticut · 1986
- Considine v. City of WaterburySupreme Court of Connecticut · 2006
- Connecticut Light & Power Co. v. WalshSupreme Court of Connecticut · 1948
- International Business MacHines Corporation v. BrownSupreme Court of Connecticut · 1974
- State v. OrrSupreme Court of Connecticut · 2009
23 more not listed; retrieve them via the Exa API.
3Cited by25 opinions
- Crawford v. Commissioner of CorrectionSupreme Court of Connecticut · 2009
- Wiseman v. ArmstrongSupreme Court of Connecticut · 2010
- McCoy v. Commissioner of Public SafetySupreme Court of Connecticut · 2011
- Tayco Corp. v. Planning & Zoning CommissionSupreme Court of Connecticut · 2010
- Key Air, Inc. v. Commissioner of Revenue ServicesSupreme Court of Connecticut · 2009
20 more not listed; retrieve them via the Exa API.