Legal Opinion
Rowe-Genereux, Inc. v. Department of Taxes
Supreme Court of Vermont
Decided February 5, 1980No. 226-79PublishedCited by 13 opinions
1Opinion of the CourtHill, J.
This case involves a constitutional challenge, under both the Due Process Clause of the Fourteenth Amendment and the Commerce Clause of Article I, Section 8, of the United States Constitution, to Vermont’s power to impose a use tax collection obligation on an out-of-state seller.
The out-of-state seller, Rowe-Genereux, Inc. (Rowe), a New Hampshire-based corporation located seven miles from the Vermont border, was assessed tax deficiencies in the amount of $11,038.83 2 for its failure to collect the 3% Vermont use tax, 32 V.S.A. §§ 9772-9773, from its Vermont customers on sales of carpet and…
2Cases cited9 opinions
- Wisconsin v. J. C. Penney Co.Supreme Court of the United States · 1941
- Henneford v. Silas Mason Co.Supreme Court of the United States · 1937
- Miller Brothers Co. v. MarylandSupreme Court of the United States · 1954
- National Bellas Hess, Inc. v. Department of RevenueSupreme Court of the United States · 1967
- McLeod v. J. E. Dilworth Co.Supreme Court of the United States · 1944
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3Cited by13 opinions
- Williams v. VermontSupreme Court of the United States · 1985
- Clohessy v. BachelorSupreme Court of Connecticut · 1996
- In Re R.S. Audley, Inc.Supreme Court of Vermont · 1989
- Frank W. Whitcomb Construction Corp. v. Commissioner of TaxesSupreme Court of Vermont · 1984
- John Swenson Granite, Inc. v. State Tax AssessorSupreme Judicial Court of Maine · 1996
8 more not listed; retrieve them via the Exa API.