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HVT, INC. v. LAW

No. 18296.

16 A.3d 686 (2011)

300 Conn. 623

HVT, INC., v. Pamela LAW, Commissioner of Revenue Services.

Supreme Court of Connecticut.

Decided April 19, 2011.

Attorney(s) appearing for the Case

Linda L. Morkan , with whom were Christine E. Bromberg and, on the brief, Richard W. Tomeo , Hartford, for the appellant (plaintiff).

Robert W. Clark , assistant attorney general, with whom were Louis P. Bucari, Jr. , and, on the brief, Richard Blumenthal , former attorney general, for the appellee (defendant).

Charles H. Lenore and Daniel L. Gottfried , Hartford, filed a brief for the Association of Consumer Vehicle Lessors as amicus curiae.

NORCOTT, PALMER, ZARELLA, McLACHLAN, EVELEIGH and VERTEFEUILLE, Js.

NORCOTT, J.

The sole issue in this appeal is whether vehicle registration renewal fees (renewal fees) paid directly to the department of motor vehicles (department) by lessees under motor vehicle lease agreements (leases) qualify as the lessor's "gross receipts" pursuant to General Statutes § 12-407(a)(9)(A),1 rendering them subject to sales tax under General Statutes § 12-408(1).2 The plaintiff,...

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