John Swenson Granite, Inc. v. State Tax Assessor

CLIFFORD, Justice.

John Swenson Granite, Inc. (Swenson) appeals from a judgment entered in the Superi- or Court (Kennebec County, Alexander, J.) affirming the State Tax Assessor’s determination that Swenson was liable to pay a tax for granite shipped to Maine. Swenson contends that the assessment of sales or use taxes was improper, that the tax assessment violated the due process and commerce clauses of the United States Constitution, and that penalties imposed by the Assessor should have been abated or waived. Although we agree with Swenson that some of the transactions are not subject to a…