Supreme Court of Connecticut September 8, 2009, SC 18153 (Rainforest Cafe, Inc. v. Department of Revenue Services)

Opinion

VERTEFEUILLE, J.

The dispositive issue in this appeal

1

is whether a retailer can be both a “nonresident

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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).