Legal Opinion

C&S Wholesale Grocers, Inc. v. Department of Taxes

Supreme Court of Vermont

Decided September 16, 2016No. 2015-282PublishedCited by 7 opinions

1Opinion of the CourtEaton, J.

¶ 1. Taxpayer C&S Wholesale Grocers, Inc., a wholesale grocery distributor, disputes sales tax assessed by the Vermont Department of Taxes on the purchase of reusable fiberglass freezer tubs used in the transport of perishable items, as well as the Department’s refusal to refund sales tax paid on diesel fuel used to power refrigeration systems mounted on taxpayer’s tractor trailers. Taxpayer also contests the penalty assessed by the Commissioner of the Department of Taxes, arguing that it is unreasonable. We affirm.

¶ 2. Taxpayer is a Vermont corporation, headquartered in Keene, New Hampshire.…

2Cases cited22 opinions

  1. Tarrant v. Department of TaxesSupreme Court of Vermont · 1999
  2. State v. Ben-Mont CorporationSupreme Court of Vermont · 1994
  3. In Re Agency of Administration, Etc.Supreme Court of Vermont · 1982
  4. Town of Killington v. StateSupreme Court of Vermont · 2001
  5. Hill v. ConwaySupreme Court of Vermont · 1983

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3Cited by7 opinions

  1. Shires Housing, Inc. v. Carolyn S. Brown and William A. Shepard, IISupreme Court of Vermont · 2017
  2. In re Mountain Top Inn & Resort, JO 1-391 (Katherine Hall, Appellant)Supreme Court of Vermont · 2020
  3. Athens School District v. Vermont State Board of EducationSupreme Court of Vermont · 2020
  4. Agency of Natural Resources v. Francis Supeno, Barbara Supeno, and Barbara ErnstSupreme Court of Vermont · 2018
  5. Champlain Parkway SW Discharge Permit - Decision on MotionsVermont Superior Court · 2019

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