Community Telecommunications Corp. v. State Tax Assessor

36 M.R.S.A. § 1811 imposes a tax on the “value of all ... taxable services sold at retail in this State.” Included within the definition of “taxable services” is “[telephone or telegraph service.” 36 M.R.S.A. § 1752(17-A)(C) (1990). “Telephone or telegraph service” is further defined as, inter alia, “all telecommunications or telegraph service, including installation or use of telecommunication or telegraphic equipment.” 36 M.R.S.A. § 1752(18-A) (Supp.1995). The Assessor takes the position that CTC’s sale of repair, labor, and maintenance contracts are taxable because they fall within the…