Advanced Business Systems, Inc. v. Crystal , 43 Conn. Super. Ct. 253 ( 1993 )
In Re the State Sales & Use Tax Liability of Townley , 1987 S.D. LEXIS 397 ( 1987 )
Opinion No. Oag 9-84, (1984) , 73 Op. Att'y Gen. 36 ( 1984 )