Legal Opinion
Jackson Advertising Corp. v. State Tax Assessor
Supreme Judicial Court of Maine
Decided December 15, 1988PublishedCited by 17 opinions
1Opinion of the Court
WATHEN, Justice.
The respondent, State Tax Assessor, appeals from the judgment of the Superior Court (Cumberland County, Alexander, J.) reversing the final sales tax assessment imposed by the Assessor on the petitioner, Jackson Advertising Corporation (Jackson). The Assessor contends that the Superior Court erred as a matter of law in determining that Jackson had met its burden of proving that the transactions were nontaxable sales of services. We agree and vacate the judgment of the Superior Court.
As a result of its 1985 audit of Jackson, the State Tax Assessor assessed approximately $20,000…
2Cases cited10 opinions
- J. A. Burgess Co. v. AmesIllinois Supreme Court · 1935
- Mahon v. NudelmanIllinois Supreme Court · 1941
- Frank v. Assessors of SkowheganSupreme Judicial Court of Maine · 1974
- Voss v. GrayNorth Dakota Supreme Court · 1941
- Berry-Kofron Dental Laboratory Co. v. SmithSupreme Court of Missouri · 1940
5 more not listed; retrieve them via the Exa API.
3Cited by17 opinions
- In Re the Sales & Use Tax Refund Request of Media One, Inc., License No. 51-0180701-STSouth Dakota Supreme Court · 1997
- Tambrands, Inc. v. State Tax AssessorSupreme Judicial Court of Maine · 1991
- Central Maine Power Co. v. Town of MoscowSupreme Judicial Court of Maine · 1994
- Foster v. State Tax AssessorSupreme Judicial Court of Maine · 1998
- SST & S, INC. v. State Tax AssessorSupreme Judicial Court of Maine · 1996
12 more not listed; retrieve them via the Exa API.