SHARPER IMAGE CORP. v. MILLER

(14499)

42 Conn. App. 310 (1996)

SHARPER IMAGE CORPORATION v. DONALD F. MILLER, COMMISSIONER OF REVENUE SERVICES

Appellate Court of Connecticut.

Officially released June 19, 1996.


Attorney(s) appearing for the Case

Martin I. Eisenstein, pro hac vice, with whom was Michael J. Mannion, for the appellant (plaintiff).

Anne O'Leary, assistant attorney general, with whom, on the brief, was Richard Blumenthal, attorney general, for the appellee (defendant).

Foti, Spear and Hennessy, JS.


FOTI, J.

The plaintiff appeals from the judgment rendered by the trial court confirming the imposition of a use tax by the defendant commissioner of revenue services (commissioner) on its catalogs mailed to Connecticut residents. The issue is whether the trial court correctly determined that the mailing of catalogs directly to Connecticut residents advertising the plaintiffs merchandise constituted a taxable use within the meaning of General Statutes §§...

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