Connecticut Supreme Court Upholds Property Tax Assessment on Out-of-State Vehicles

The Connecticut Supreme Court recently upheld the constitutionality of taxing an out-of-state company’s vehicles in Connecticut. The court upheld a New Britain Superior Court’s decision from 2022 that the Town of Somers did not violate the dormant commerce clause of the U.S. Constitution by taxing vehicles owned by a Massachusetts LLC and registered in Massachusetts that leave from and return each day to Somers. 

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