Rollins Hudig Hall of Rhode Island, Inc. v. Clark

OPINION

LEDERBERG, Justice.

R. Gary Clark, the State of Rhode Island tax administrator, sought review of the District Court’s decision on two consolidated tax appeals.1 At issue was whether Rollins Hudig Hall of Rhode Island, Inc. and Frank B. Hall of Rhode Island, Inc., must pay taxes on premiums paid to them for insurance that they allegedly procured for Textron, Inc., a corporation headquartered in Rhode Island. For the reasons set forth herein, the petition for certiorari is granted in part and denied in part.

Facts and Legal Issues under Review

Rollins Hudig Hall of Rhode Island, Inc., with…