Bodman v. State

Mark Twain once quipped, “What is the difference between a taxidermist and a tax collector? The taxidermist takes only your skin.” Not necessarily so, according to Matthew Bod-man. In this action brought in our original jurisdiction, Bodman alleges that the sheer number of exemptions to and caps on this State’s sales and use tax removes any rational relationship they have to the underlying tax itself. He therefore requests that we strike down all of the exemptions and caps as being unconstitutional, leaving behind only the imposition of the tax. In particular, he contends that the entire…