Mt. Mansfield Television, Inc. v. Vermont Commissioner of Taxes

This ease raises for our determination the issue of whether the receiving and subsequent televising of films and video tapes supplied for a fee by out-of-state distributors constitutes a taxable use under the Vermont sales and use tax. Appellant, Mount Mansfield Television, Inc., was assessed on this premise by the Vermont Department of Taxes. The assessment was affirmed on appeal by the Commissioner of Taxes who, in turn, was upheld by the Chittenden Superior Court.

Taxpayer obtains films and video tapes from various out-of-state distributors and broadcasts them, pursuant to the terms of the…