SIKORSKY AIRCRAFT v. COM'R OF REVENUE SVCS.

No. 18302.

1 A.3d 1033 (2010)

297 Conn. 540

SIKORSKY AIRCRAFT CORPORATION v. COMMISSIONER OF REVENUE SERVICES.

Supreme Court of Connecticut.

Decided July 27, 2010.


Attorney(s) appearing for the Case

Philip Miller, assistant attorney general, with whom were Louis P. Bucari, Jr., and, on the brief, Richard Blumenthal, attorney general, and Susan Quinn Cobb, assistant attorney general, for the appellant (defendant).

Charles H. Lenore, with whom was Erick M. Sandler, Hartford, for the appellee (plaintiff).

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


McLACHLAN, J.

General Statutes § 12-412(78) (aircraft manufacturing exemption) exempts from the sales and use tax the "sales of and the storage, use or other consumption by an aircraft manufacturer operating an aircraft manufacturing facility in this state of materials, tools, fuel, machinery and equipment used in such facility...."1 This appeal requires us to resolve whether the legislature intended the aircraft manufacturing exemption...

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