2 Conn. App. 165 | Conn. App. Ct. | 1984
The plaintiff appealed, pursuant to General Statutes
The issue of this appeal is whether the trial court erred in finding that the services in question and the rental of equipment were resold to the state and were therefore exempt from the use tax. The defendant argues that the services and equipment were not resold to the state but were used by the plaintiff in performing its contracts and that the plaintiff is not in the business of reselling these items.
The trial court filed a detailed memorandum of decision; White Oak Corporation v. Department of Revenue Services,
There is no error.