RAINFOREST CAFE, INC.
v.
DEPARTMENT OF REVENUE SERVICES.
Supreme Court of Connecticut.https://leagle.com/images/logo.png
Argued April 20, 2009.
Decided September 8, 2009.
Attorney(s) appearing for the Case
Seth N. Stratton, with whom, on the brief, was Ben M. Krowicki, Hartford, for the appellant (plaintiff).
Rupal Shah Palanki, assistant attorney general, with whom, on the brief, were Richard Blumenthal, attorney general, and Paul M. Scimonelli, assistant attorney general, for the appellee (defendant).
Charles H. Lenore and Daniel L. Gottfried, Hartford, filed a brief for the Connecticut Business and Industry Association, Inc., as amicus curiae.
NORCOTT, KATZ, PALMER, VERTEFEUILLE and McLACHLAN, Js.
Supreme Court of Connecticut.
VERTEFEUILLE, J.
The dispositive issue in this appeal1 is whether a retailer can be both a "nonresident contractor," pursuant to General Statutes (Rev. to 1999) § 12-430(7), and a "retailer engaged in business in this state," pursuant to General Statutes (Rev. to 1999) § 12-411(3), under the Sales and Use Tax Act, General Statutes § 12-406 et seq. (act). The plaintiff, Rainforest Cafe, Inc., appeals from the summary judgment...
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