Flippo v. L.L. Bean, Inc.

[¶ 1] This case is on report from the Superior Court (Cumberland County, Cole, J.) pursuant to M.R.App. P. 24(c). The court granted partial summary judgment in favor of R.F. Flippo, the representative of a class of plaintiffs holding MBNA L.L. Bean Visa cards, and partial summary judgment in favor of L.L. Bean, Inc., on Flippo’s class action complaint alleging that L.L. Bean wrongly charged Maine sales tax on the value of coupons issued to cardholders and used to purchase merchandise from L.L. Bean. We agree with *943L.L. Bean and the State Tax Assessor that L.L. Bean properly charged the sales…