Georgia-Pacific Corp. v. State Tax Assessor

GLASSMAN, Justice.

Georgia-Pacific Corporation (Georgia-Pacific) appeals from a summary judgment granted by the Superior Court (Kennebec County, Alexander, J) to the State Tax Assessor contending that the trial court erred in its interpretation of the term “contract carrier” in the statutory definition of sale price and in its determination that transportation costs were included in and taxable as a part of the sales price of hog fuel purchased by Georgia-Pacific. We affirm the judgment.

In 1980 Georgia-Pacific entered into written contracts with nine vendors for hog fuel. 1 The contracts…