Flik International Corp. v. State Tax Assessor

[¶ 1] The State Tax Assessor appeals from an entry of summary judgment in favor of Flik International Corp. by the Superior Court (Kennebec County, Mar-den, J.). The State Tax Assessor argues that the Superior Court erroneously held, as a matter of law, that contract payments to reimburse Flik for costs associated with operating three MBNA cafeterias did not fall within the statutory definition of “sale price” of the food that Flik sold, and that, therefore, those contract payments were exempt from Maine sales tax. We agree and vacate the judgment of the Superior Court.

I. CASE HISTORY

[¶ 2]…