Legal Opinion
In re Williston Inn Group
Supreme Court of Vermont
Decided April 11, 2008No. 07-120PublishedCited by 49 opinions
1Opinion of the CourtKatz, J.
¶ 1. April 11, 2008. Taxpayer Williston Inn Group appeals from a determination of the Commissioner of Taxes assessing meals-and-rooms taxes based on rents paid for the first thirty days of stays by long-term guests at its extended-stay hotel. Taxpayer argues that the Commissioner based the assessment on an erroneous interpretation of the governing regulation. We disagree, and therefore affirm.
¶ 2. The parties stipulated to the following facts. Taxpayer owns and operates the *622Marriott TownePlace Suites, an extended-stay hotel in Williston, Vermont. The hotel is duly licensed as a hotel by the…
2Cases cited23 opinions
- Tarrant v. Department of TaxesSupreme Court of Vermont · 1999
- In Re Agency of Administration, Etc.Supreme Court of Vermont · 1982
- Town of Killington v. StateSupreme Court of Vermont · 2001
- Burlington Electric Department v. Vermont Department of TaxesSupreme Court of Vermont · 1990
- Johnson v. JohnsonSupreme Court of Vermont · 1992
18 more not listed; retrieve them via the Exa API.
3Cited by49 opinions
- In Re Soon KwonSupreme Court of Vermont · 2011
- Brown v. W.T. Martin Plumbing & Heating, Inc.Supreme Court of Vermont · 2013
- Plum Creek Maine Timberlands, LLC v. Vermont Department of Forests, Parks and Recreation and Vermont Department of TaxesSupreme Court of Vermont · 2016
- In re Petition of Conservation Law FoundationSupreme Court of Vermont · 2018
- Vermont National Telephone Company v. Department of TaxesSupreme Court of Vermont · 2020
44 more not listed; retrieve them via the Exa API.