Legal Opinion
DaimlerChrysler Services North America, LLC v. State Tax Assessor
Supreme Judicial Court of Maine
Decided March 4, 2003PublishedCited by 23 opinions
1Opinion of the CourtCalkins, J.
[¶ 1] DaimlerChrysler Services North America, LLC, appeals from a judgment entered in Superior Court (Kennebec County, Studstrup, J.) in favor of the State Tax Assessor denying DaimlerChrysler’s claim for a refund or credit for sales tax under 36 M.R.S.A. § 1811-A (1990). The statute allows a credit to retailers for sales tax paid on financed items when the loan account is charged-off as worthless. We disagree with DaimlerChrysler’s contention that it comes within the purview of section 1811-A, and we affirm the judgment of the Superior Court.
I. FACTS AND BACKGROUND
[¶ 2] DaimlerChrysler 1…
2Cases cited9 opinions
- United States v. WilsonSupreme Court of the United States · 1992
- E. I. Du Pont De Nemours & Co. v. TrainSupreme Court of the United States · 1977
- SunTrust Bank, Nashville v. JohnsonCourt of Appeals of Tennessee · 2000
- Puget Sound National Bank v. Department of RevenueWashington Supreme Court · 1994
- Guilford Transportation Industries v. Public Utilities CommissionSupreme Judicial Court of Maine · 2000
4 more not listed; retrieve them via the Exa API.
3Cited by23 opinions
- Coso Energy Developers v. County of InyoCalifornia Court of Appeal · 2004
- Linnehan Leasing v. State Tax AssessorSupreme Judicial Court of Maine · 2006
- Tisdale v. RawsonSupreme Judicial Court of Maine · 2003
- Citifinancial Retail Services Division of Citicorp Trust Bank, FSB v. WeissSupreme Court of Arkansas · 2008
- Daimlerchrysler Services North America, LLC v. Commissioner of Revenue ServicesSupreme Court of Connecticut · 2005
18 more not listed; retrieve them via the Exa API.