Legal Opinion
Community Telecommunications Corp. v. State Tax Assessor
Supreme Judicial Court of Maine
Decided November 1, 1996PublishedCited by 11 opinions
1Opinion of the Court
LIPEZ, Justice.
The State Tax Assessor (Assessor) appeals from a summary judgment entered in the Superior Court (Kennebec County, Alexander, J.) in favor of Community Telecommunications Corporation (CTC) vacating the Assessor’s assessment of taxes, penalties, and interest against CTC. On appeal the Assessor argues that the court erred in ruling that CTC’s sale of separately charged repair, labor, and maintenance contracts are not subject to sales taxation pursuant to 36 M.R.SA. § 1752 (1990 & Supp.1995). We agree, and vacate the court’s judgment.
Background
CTC is a Maine corporation engaged in…
2Cases cited13 opinions
- Consolidated Freightways Corp. of Del. v. NicholasSupreme Court of Iowa · 1965
- Claiborne Sales Company v. Collector of RevenueSupreme Court of Louisiana · 1957
- Enerquin Air, Inc. v. State Tax AssessorSupreme Judicial Court of Maine · 1996
- A. H. Benoit & Co. v. JohnsonSupreme Judicial Court of Maine · 1964
- Commonwealth v. HutzlerSupreme Court of Virginia · 1919
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3Cited by11 opinions
- Butler v. KilloranSupreme Judicial Court of Maine · 1998
- Nugent v. Town of CamdenSupreme Judicial Court of Maine · 1998
- Coker v. City of LewistonSupreme Judicial Court of Maine · 1998
- Foster v. State Tax AssessorSupreme Judicial Court of Maine · 1998
- Stewart Title Guaranty Co. v. State Tax AssessorSupreme Judicial Court of Maine · 2009
6 more not listed; retrieve them via the Exa API.