Legal Opinion
Morton Buildings, Inc. v. Department of Taxes
Supreme Court of Vermont
Decided December 26, 1997No. 97-002PublishedCited by 9 opinions
1Opinion of the CourtDooley, J.
The Vermont Department of Taxes appeals a Washington Superior Court order granting a use tax refund to Morton Buildings, Inc. The issue is whether Morton must pay a use tax on raw materials it purchased outside of Vermont, assembled into building components at its Gettysburg, Pennsylvania factory, and then brought into Vermont to construct prefabricated buildings. We hold that Morton must pay the use tax on the materials pursuant to 32 V.S.A. § 9773(1), and reverse the superior court decision.
Morton originally sought a refund of use taxes paid between July 1987 and February 1990. The…
2Cases cited14 opinions
- Burlington Electric Department v. Vermont Department of TaxesSupreme Court of Vermont · 1990
- Morton Buildings, Inc. v. BannonSupreme Court of Connecticut · 1992
- Chicago Bridge & Iron Co. v. JohnsonCalifornia Supreme Court · 1941
- In Re R.S. Audley, Inc.Supreme Court of Vermont · 1989
- Exxon Corp. v. Wyoming State Board of EqualizationWyoming Supreme Court · 1989
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3Cited by9 opinions
- Morton Buildings, Inc. v. TolsonCourt of Appeals of North Carolina · 2005
- Morton Buildings, Inc. v. Indiana Department of State RevenueIndiana Tax Court · 2004
- Vermont Golf Association, Inc. v. Department of TaxesSupreme Court of Vermont · 2012
- Travia's Inc., and MellionSupreme Court of Vermont · 2013
- Alteris Renewables, Inc. v. Vt. Dep't of TaxesVermont Superior Court · 2011
4 more not listed; retrieve them via the Exa API.