CONNECTICUT WATER CO. v. BARBATO

(13166)

206 Conn. 337 (1988)

THE CONNECTICUT WATER COMPANY v. PASQUALE A. BARBATO, ACTING COMMISSIONER OF REVENUE SERVICES

Supreme Court of Connecticut.

Decision released February 23, 1988.


Attorney(s) appearing for the Case

Scott P. Moser, with whom were Thomas R. Webb and, on the brief, William G. DeLana, for the appellant (plaintiff).

Jonathan L. Ensign, assistant attorney general, with whom, on the brief, were Joseph I. Lieberman, attorney general, and Jane D. Comerford, assistant attorney general, for the appellee (defendant).

HEALEY, SHEA, CALLAHAN, COVELLO and HULL, JS.


COVELLO, J.

This is the appeal from an assessment of a sales and use tax upon goods and services used by the plaintiff, the Connecticut Water Company, in the course of the construction of two water treatment plants. The plaintiff claims that the goods and services are exempt from taxation. The matter was reserved for the advice of this court on a stipulation of the following facts.

The plaintiff sells drinking water. Between 1979 and 1982, it constructed two...

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