Bud's Red & White Super Markets v. Halperin

WERNICK, Justice.

On report (from the Superior Court, Penobscot County).

Plaintiff Bud’s Red & White Super Markets, a corporation organized and existing under the laws of Maine, is engaged in the business of selling at retail meats, groceries and products of all kinds, including beer and wine, at stores located in Maine. This case concerns plaintiff’s operations at stores in Newport and Pitts-field.

As a retailer, plaintiff is required to report and pay sales taxes imposed on its sales at retail by 36 M.R.S.A. § 1751 et seq., (hereinafter the “Act”). Section 1951 of the Act provides:

“Upon…