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SHARPER IMAGE CORP. v. MILLER

(15486)

240 Conn. 531 (1997)

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

Supreme Court of Connecticut.

Officially released April 22, 1997.

Attorney(s) appearing for the Case

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

Aaron S. Bayer, deputy attorney general, with whom were Gregory T. D'Auria, assistant attorney general, and, on the brief, Richard Blumenthal, attorney general, and Richard K. Greenberg, assistant attorney general, for the appellee (defendant).

Borden, Berdon, Norcott, Katz and Palmer, JS.

Opinion

BERDON, J.

The dispositive issue in this appeal is whether the plaintiff, under the circumstances of this case, is liable for the payment of a use tax, pursuant to General Statutes §§ 12-411 and 12-407 (5), on catalogs advertising the plaintiff's merchandise that were printed and mailed to Connecticut residents from outside the state. After the defendant, the commissioner of revenue services (commissioner), imposed a use tax on the...

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