433 A.2d 323 | Conn. Super. Ct. | 1981
The plaintiff is a Woodbridge automobile dealer and the defendant a West Haven service station operator. On June 27, 1974, and again on May 5, 1975, the plaintiff sold to the defendant new Cadillac Coupe de Ville automobiles. Both bills of sale disclose that no sales tax was collected from the defendant at the time of these transfers. On October 25, 1976, the state tax department assessed sales taxes against the seller2 on account of those transfers in the amounts of $456 and $341.60, respectively. The plaintiff, having paid these taxes, now seeks reimbursement of these sums pursuant to General Statutes
While "the ultimate burden of the sales tax falls on the purchaser"; Fusco-Amatruda Co. v. Tax Commissioner,
There is no room for interpretive expansion in deciding the meaning of language in a taxing statute. "Taxing statutes are to be strictly construed." Naylor v. Brown,
There is no error.
In this opinion SHEA and DALY, Js., concurred.