DINE OUT TONIGHT CLUB, INC. v. DEPARTMENT OF REVENUE SERVICES

(13572)

210 Conn. 567 (1989)

DINE OUT TONIGHT CLUB, INC. v. DEPARTMENT OF REVENUE SERVICES

Supreme Court of Connecticut.

Decision released April 4, 1989.


Attorney(s) appearing for the Case

George C. Hastings, with whom were Richard W. Tomeo and Raymond T. DeMeo, for the appellant (plaintiff).

Edward T. Blair, assistant attorney general, with whom, on the brief, were Clarine Nardi Riddle, acting attorney general, and Joseph I. Lieberman, former attorney general, for the appellee (defendant).

PETERS, C. J., HEALEY, SHEA, CALLAHAN, GLASS, COVELLO and HULL, JS.


CALLAHAN, J.

This is a declaratory judgment action brought by the plaintiff Dine Out Tonight Club, Inc., to determine whether it is liable for Connecticut sales taxes on the sale of its membership privileges to Connecticut residents. The facts are either stipulated or undisputed. The plaintiff is a Rhode Island corporation with its sole office and place of business in that state. The plaintiff solicits memberships in its club from Connecticut residents by newspaper...

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