Legal Opinion

Mitkem Corp. v. Reitsma, 2001-2175 (2001)

Superior Court of Rhode Island

Decided December 24, 2001No. C.A. No. 2001-2175Published

1Opinion of the Court

DECISION

Before this Court is an appeal by Mitkem Corporation (Mitkem) of the Department of Environmental Management's (DEM) decision refusing to certify that Mitkem qualifies for the sales and use tax exemption provided by G.L. 1956 § 44-18-30(15). Mitkem seeks reversal of DEM's decision. Jurisdiction is claimed pursuant to R.I.G.L. 1956 § 42-35-15.

Facts/Travel

On April 25, 2000, Mitkem requested that DEM certify that its analytical testing laboratory located at 175 Metro Center Boulevard, Warwick, RI, qualified for a sales and use tax exemption under G.L. 1956 § 44-18-30(15). The exemption…

2Cases cited18 opinions

  1. Oregon Waste Systems, Inc. v. Department of Environmental Quality of Ore.Supreme Court of the United States · 1994
  2. Hughes v. OklahomaSupreme Court of the United States · 1979
  3. New Energy Co. of Indiana v. LimbachSupreme Court of the United States · 1988
  4. Camps Newfound/Owatonna, Inc. v. Town of HarrisonSupreme Court of the United States · 1997
  5. Accent Store Design, Inc. v. Marathon House, Inc.Supreme Court of Rhode Island · 1996

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