ANDERSEN CONSULTING, LLP v. GAVIN

(SC 16296)

255 Conn. 498 (2001)

ANDERSEN CONSULTING, LLP v. GENE GAVIN, COMMISSIONER OF REVENUE SERVICES

Supreme Court of Connecticut.

Officially released March 27, 2001.


Attorney(s) appearing for the Case

Richard K. Greenberg, assistant attorney general, with whom were Joan C. G. Grear, assistant attorney general, and, on the brief, Richard Blumenthal, attorney general, for the appellant (defendant).

Charles H. Lenore, with whom was Michael A. Bucci, for the appellee (plaintiff).

Richard W. Tomeo, John R. Shaughnessy, Jr., and Linda L. Morkan filed a brief for the Connecticut Business and Industry Association, Inc., as amicus curiae.

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


Opinion

BORDEN, J.

The issue in this appeal is whether payments made pursuant to certain contracts entered into by the plaintiff, Andersen Consulting, LLP (Andersen), with Connecticut Natural Gas (gas company) and with Northeast Utilities (electric company), were subject to sales and use taxes as sales of computer and data processing services1 pursuant to General Statutes (Rev. to 1993) § 12-407 (2) (i) (A).

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