Legal Opinion
In Re Middlebury College Sales and Use Tax
Supreme Court of Vermont
Decided February 6, 1979No. 144-78PublishedCited by 20 opinions
1Opinion of the CourtBillings, J.
Middlebury College appeals from an order of the Addison Superior Court affirming an assessment of sales and use tax by the Vermont Department of Taxes. The tax is based upon Middlebury College’s use of equipment and supplies purchased outside the state in connection with its operation of the Middle-bury Snow Bowl and a golf course, both in Vermont. The college has at all times claimed an exemption from the operation of this tax.
The Snow Bowl, located in Hancock, Vermont, is used extensively by Middlebury College for various school purposes. Students learn to ski and practice on the area’s…
2Cases cited3 opinions
- Medlar v. Aetna Insurance CompanySupreme Court of Vermont · 1968
- University of Vermont v. Town of EssexSupreme Court of Vermont · 1971
- Standard Register Co. v. Commissioner of TaxesSupreme Court of Vermont · 1977
3Cited by20 opinions
- American Museum of Fly Fishing, Inc. v. Town of ManchesterSupreme Court of Vermont · 1989
- Dept. of Corrections v. Human Rights CommissionSupreme Court of Vermont · 2006
- Langrock v. Department of TaxesSupreme Court of Vermont · 1980
- Medical Center Hospital of Vermont, Inc. v. City of BurlingtonSupreme Court of Vermont · 1989
- Hadwen, Inc. v. Department of TaxesSupreme Court of Vermont · 1980
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