Bud Crossman Plumbing & Heating v. Commissioner of Taxes

This is an appeal by the plaintiff, a Rutland plumbing and heating contractor, from an order of the Washington Superior Court upholding a sales tax deficiency assessed against him by the Vermont Department of Taxes. Plaintiff *184applied to the Commissioner of Taxes for a hearing in accordance with 32 V.S.A. § 9777. At the conclusion of the hearing, the Commissioner determined the assessment was proper under 32 V.S.A., Chapter 233, whereupon the plaintiff appealed to the superior court, 32 V.S.A. § 9817, and subsequently to this Court. We affirm.

In the regular course of business, plaintiff bought…