The plaintiff has appealed from the dismissal by the court of an action brought pursuant to General Statutes § 12-422 appealing the defendant's assessment of a deficiency against the plaintiff
The appeal from the decision of the defendant was returnable to the Superior Court for the judicial district of New London. The defendant moved to dismiss the appeal for lack of subject matter jurisdiction for its failure to meet the venue requirements of § 12-422.
After trial on a stipulation of facts, the deficiency assessment was upheld and the appeal dismissed. The plaintiff then appealed to this court. No counterstatement of preliminary issues was filed by the defendant pursuant to Practice Book § 3012 (a) concerning the jurisdictional claim raised by its motions to dismiss.
The plaintiff, Greenman's Trucking, Inc., is engaged in the business of, among other things, selling and transporting sand and gravel. The defendant assessed a deficiency of $46,195.09 against the plaintiff for the audit period of January 1, 1975 through May 31, 1976, for the collection of unpaid sales taxes on invoices for the sale of sand and gravel in which transportation charges were not itemized or separately stated. Sales taxes shown on the invoices, collected and paid, were computed on the undesignated portion of the invoices allocable, on the company's internal records, to the charges for sand and gravel. This method of billing and collecting sales taxes was stipulated to the court by the parties. Further evidence was adduced at the trial establishing that quotations given to buyers stated the cost of the material being purchased separately from the delivery charges.
Section 12-407 (8) provides in pertinent part: "`Sales price' means the total amount for which tangible personal property is sold ... without any deduction on account of any of the following: ... (c) the cost of transportation of the property prior to its purchase.... `Sales price' does not include any of the following:... (d) transportation charges separately stated, if the transportation occurs after the purchase of the property is made .... " (Emphasis added.) Section 12-407 (9) provides in pertinent part: "`Gross receipts' means the total amount of the sales price ... without any deduction on account of any of the following:... (c) the cost of transportation of the property prior to its sale to the purchaser.... `Gross receipts' do not include any of the following: ... (d) transportation charges separately stated, if the transportation occurs after the sale of the property is made to the purchaser...." (Emphasis added.) These two sections are interrelated, covering the two aspects of a sale necessary for the purpose of collecting sales taxes at the source and making payment to the defendant at the end of the transaction.
The court found that the transportation charges were not separately stated on the invoices given to the customers and, furthermore, that the plaintiff failed
There is no error.
In this opinion the other judges concurred.