Legal Opinion
Brent Leasing Co. v. State Tax Assessor
Supreme Judicial Court of Maine
Decided June 15, 2001No. Docket Ken-00-324PublishedCited by 20 opinions
1Opinion of the CourtCalkins, J.
[¶ 1] Brent Leasing Co., Inc. appeals the judgment of the Superior Court (Kennebec County, Marden, J.) affirming a decision of the State Tax Assessor which denied it an exemption from the Maine Sales and Use Tax Law, 36 M.R.S.A. §§ 1751-2113 (1990 & Supp.2000). Brent Leasing argues that its vessel, the Friendship TV, is an instrumentality of foreign commerce and exempt from the use tax pursuant to 36 M.R.S.A. § 1760(41) (Supp.2000). We agree that Brent Leasing is not entitled to an exemption, and we affirm that portion of the judgment.1
I. FACTS AND PROCEDURE
[¶ 2] The parties stipulated to the…
2Cases cited15 opinions
- Circuit City Stores, Inc. v. AdamsSupreme Court of the United States · 2001
- Complete Auto Transit, Inc. v. BradySupreme Court of the United States · 1977
- Japan Line, Ltd. v. County of Los AngelesSupreme Court of the United States · 1979
- Central Greyhound Lines, Inc. v. MealeySupreme Court of the United States · 1948
- Lord v. Steamship Co.Supreme Court of the United States · 1881
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3Cited by20 opinions
- Blue Yonder, LLC v. State Tax AssessorSupreme Judicial Court of Maine · 2011
- Cobb v. Board of Counseling Professionals LicensureSupreme Judicial Court of Maine · 2006
- Carroll v. Town of RockportSupreme Judicial Court of Maine · 2003
- DaimlerChrysler Services North America, LLC v. State Tax AssessorSupreme Judicial Court of Maine · 2003
- Beaulieu v. the Aube Corp.Supreme Judicial Court of Maine · 2002
15 more not listed; retrieve them via the Exa API.