Safeway Systems, Inc. v. Norberg

This matter is before us on a petition for a writ of certiorari wherein the plaintiff-petitioner raises the issue of whether or not packing materials and replacement parts for trucks, purchased from out-of-state suppliers, brought into this state and subsequently used in interstate shipments, are subject to the use tax. The tax administrator concluded after an audit of the plaintiff covering a 6-year period that an assessment for use taxes plus interest and penalties amounting to $4,695.64 should be paid. The plaintiff paid that amount under protest. An appeal was taken to the Superior Court…