WMS Gaming, Inc. v. Sullivan
Supreme Court of Rhode Island
1Opinion of the Court
OPINION
Justice INDEGLIA, for the Court.
This Court granted a petition for writ of certiorari filed by the petitioner WMS Gaming, Inc. (WMS or petitioner), pursuant to G.L.1956 § 44-19-25,2 to review a District Court judgment confirming the final decision and order of the respondent, the tax administrator of Rhode Island’s Division of Taxation (division). The final decision and order upheld the division’s assessment of a use tax against the petitioner on equipment, namely video lottery terminals (VLTs), which the petitioner manufactured and provided to the Rhode Island Lottery Commission…
2Cases cited31 opinions
- Henneford v. Silas Mason Co.Supreme Court of the United States · 1937
- Burgess v. Mayor of BrocktonMassachusetts Supreme Judicial Court · 1920
- In Re BrownSupreme Court of Rhode Island · 2006
- In Re DenisewichSupreme Court of Rhode Island · 1994
- Union Oil Co. v. State Board of EqualizationCalifornia Supreme Court · 1963
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3Cited by9 opinions
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- Slora v. Sun 'n Fun Fly-In, Inc.District Court of Appeal of Florida · 2015
- State of Rhode Island ex rel. Town of Little Compton v. David SimmonsSupreme Court of Rhode Island · 2014
- State v. Victor ArciliaresSupreme Court of Rhode Island · 2018
- Cheers P.R. & C. Gaming Corporation & a. v. New Hampshire Lottery Commission & a.Supreme Court of New Hampshire · 2023
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