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KEY AIR v. COMMISSIONER OF REVENUE SERVICES

No. 18167.

983 A.2d 1 (2009)

294 Conn. 225

KEY AIR, INC. v. COMMISSIONER OF REVENUE SERVICES.

Supreme Court of Connecticut.

Decided December 1, 2009.

Attorney(s) appearing for the Case

Robert D. Snook, assistant attorney general, with whom, on the brief, were Richard Blumenthal, attorney general, and Paul M. Scimonelli, assistant attorney general, for the appellant (defendant).

Jeffrey R. Babbin, with whom were David M. Bohonnon and David C. Grigsby, New Haven, for the appellee (plaintiff).

ROGERS, C.J., and NORCOTT, KATZ, PALMER, VERTEFEUILLE, ZARELLA and McLACHLAN, Js.

NORCOTT, J.

The dispositive issue in this appeal is whether General Statutes § 12-407(a)(37)(J)(iii)1 excludes from the sales and use tax pilot training services that a certificated air carrier obtained for its pilots flying qualifying aircraft that are owned by the carrier's customers, who pay fees to cover those training costs. The defendant, the commissioner of revenue services, appeals2 from the judgment...

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