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OXFORD TIRE SUPPLY, INC. v. COMMISSIONER OF REVENUE SERVICES

(SC 16087)

253 Conn. 683 (2000)

OXFORD TIRE SUPPLY, INC. v. COMMISSIONER OF REVENUE SERVICES

Supreme Court of Connecticut.

Officially released July 18, 2000.

Attorney(s) appearing for the Case

Jonathon L. Ensign, assistant attorney general, with whom, on the brief, was Richard Blumenthal, attorney general, for the appellant (defendant).

Douglas R. Steinmetz, with whom were Michael J. Hinton and, on the brief, Heather V. Taylor, for the appellee (plaintiff).

Richard Blumenthal, attorney general, and Kimberly P. Massicotte and Mark P. Kindall, assistant attorneys general, filed a brief for the commissioner of environmental protection as amicus curiae.

Richard Blumenthal, attorney general, and Mark F. Kohler, assistant attorney general, filed a brief for the Connecticut siting council as amicus curiae.

Borden, Norcott, Palmer, Sullivan and Callahan, JS.

Opinion

PALMER, J.

This appeal requires us to decide whether the trial court properly concluded that scrap tire removal services are exempt from state sales and use taxes. We conclude that those services are subject to sales and use taxes1 and, therefore, we reverse the judgments of the trial court.

The relevant facts and procedural history are undisputed. At all times...

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