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ADVANCED BUSINESS SYSTEMS, INC. v. CRYSTAL

(14950)

231 Conn. 378 (1994)

ADVANCED BUSINESS SYSTEMS, INC. v. ALLAN A. CRYSTAL, COMMISSIONER OF REVENUE SERVICES

Supreme Court of Connecticut.

Decision released November 29, 1994.

Attorney(s) appearing for the Case

Kenneth R. Wolfe, with whom were Edward Kanowitz and, on the brief, Marc J. Grenier, for the appellant (plaintiff).

Christopher L. Levesque, assistant attorney general, with whom were Ann O'Leary, assistant attorney general, and, on the brief, Richard Blumenthal, attorney general, for the appellee (defendant).

PETERS, C. J., and CALLAHAN, NORCOTT, KATZ and PALMER, JS.

PER CURIAM.

The dispositive issue in this tax appeal is whether the plaintiff taxpayer has established its entitlement to a sales and use tax exemption pursuant to General Statutes § 12-412 (8) or (24).1 The plaintiff, Advanced Business Systems, Inc., installs and maintains coin-operated photocopying machines in public libraries for the use of patrons of the library and the general public. The defendant, Allan A. Crystal, the commissioner...

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