HARTFORD PARKVIEW ASSOCIATES LIMITED PARTNERSHIP v. GROPPO

(13534)

211 Conn. 246 (1989)

HARTFORD PARKVIEW ASSOCIATES LIMITED PARTNERSHIP ET AL. v. JOHN G. GROPPO, COMMISSIONER OF REVENUE SERVICES

Supreme Court of Connecticut.

Decision released May 23, 1989.


Attorney(s) appearing for the Case

John G. Haines, assistant attorney general, with whom, on the brief, were Clarine Nardi Riddle, acting attorney general, and Joseph I. Lieberman, former attorney general, for the appellant-appellee (defendant).

Bourke G. Spellacy, with whom were Karen P. Blado and, on the brief, Amy S. McCabe, for the appellees-appellants (plaintiffs).

Charles H. Lenore and Robert W. McKay filed a brief for the Connecticut Bankers Association et al. as amici curiae.

PETERS, C. J., GLASS, COVELLO, HULL and F. HENNESSY, JS.


PETERS, C. J.

This tax appeal concerns the applicability of the Connecticut Sales and Use Tax; General Statutes §§ 12-406 through 12-432a; to a hotel's interstate purchase of reservation services and to its intrastate purchase of equipment, furniture and fixtures. The defendant, the commissioner of revenue services (commissioner), assessed the plaintiffs, Hartford Parkview Associates Limited Partnership and Parkview...

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