Legal Opinion
Bigelow v. Department of Taxes
Supreme Court of Vermont
Decided October 14, 1994No. 93-515PublishedCited by 18 opinions
1Opinion of the CourtGibson, J.
Taxpayer Bigelow appeals from a superior court order, which affirmed the decision of the Commissioner of the Vermont Department of Taxes (“Department”) assessing a use tax against a vessel taxpayer purchased in Rhode Island and brought to Vermont. We affirm.
Taxpayer, a Connecticut resident, purchased a 36-foot motorboat named “Topknits” in Rhode Island in May 1989. He did not pay Rhode Island sales tax at the time of purchase, claiming an exemption as a boat broker/dealer. Taxpayer sailed Topknits from Rhode Island to Vermont, arriving in Charlotte, Vermont on July 17 or 18,1989. He rented a…
2Cases cited12 opinions
- Clyde Mallory Lines v. Alabama Ex Rel. State Docks CommissionSupreme Court of the United States · 1935
- Cox v. CollectorSupreme Court of the United States · 1871
- Steamship Co. v. PortwardensSupreme Court of the United States · 1867
- Inman Steamship Co. v. TinkerSupreme Court of the United States · 1877
- Vermont National Bank v. DowrickSupreme Court of Vermont · 1984
7 more not listed; retrieve them via the Exa API.
3Cited by18 opinions
- Gallipo v. City of RutlandSupreme Court of Vermont · 2005
- In Re Wal Mart Stores, Inc.Supreme Court of Vermont · 1997
- Holton v. Department of Employment & TrainingSupreme Court of Vermont · 2005
- Secretary, Agency of Natural Resources v. Upper Valley Regional Landfill Corp.Supreme Court of Vermont · 1997
- McAdams v. Town of BarnardSupreme Court of Vermont · 2007
13 more not listed; retrieve them via the Exa API.