Eagle Rental, Inc. v. State Tax Assessor

[¶ 1] Eagle Rental appeals from a judgment entered in the Business and Consumer Docket (Nivison, J.) declaring that the company owes use tax on four Cadillac Escalades. Eagle Rental argues that it does not owe use tax because Daniel Bickford, the company’s sole shareholder, and his wife operated the Escalades with dealer plates for their personal use in accordance with Maine’s dealer plate statute, 29-A M.R.S. § 1002(1)(B) (2012). Specifically, the company contends that the dealer plate statute, which permits “personal use” of vehicles in a company’s inventory bearing dealer plates, see id.,…