State v. Biddeford Internet Corp.

ALEXANDER, J. .

[¶ 1] Biddeford Internet Corporation, doing business as Great Works Internet (GWI), appeals, and the State of Maine and the ConnectME Authority cross-appeal, from an amended judgment entered in the Business and Consumer Docket (Horton, J.) awarding the State and the Authority $406,852 in unpaid fees pursuant to 35-A M.R.S. § 9216 (2014).1 On appeal, all parties argue that the court erred by concluding that the section 9216 assessment was a valid business excise tax. GWI contends that the assessment constitutes either an invalid business excise tax or an unconstitutional…