Cookson America, Inc. v. Clark

OPINION

KELLEHER, Justice.

This matter comes before the court by way of a petition for certiorari that seeks to review an order entered by the Sixth Division District Court vacating a decision rendered by the Rhode Island Department of Administration, Division of Taxation, which rejected a claim by the plaintiff, Cookson America, Inc. (Cookson), that it was entitled to a tax-exempt status. We affirm the trial judge’s determination that Cookson is exempt from certain tax treatment.

On October 22, 1985, an administrative hearing was held that afforded Cookson the opportunity to present evidence…