Tambrands, Inc. v. State Tax Assessor

CLIFFORD, Justice.

From a summary judgment entered in the Superior Court (Kennebec County, Sils-by, J.) in favor of the State Tax Assessor, Tambrands, Inc. appeals, challenging the constitutionality of the Maine corporate income tax assessed against Tambrands in 1984.

Tambrands is a Delaware corporation, with its headquarters and commercial domicile in New York. In 1984, Tambrands produced feminine protection products at its facility in Auburn, and distributed its products for sale throughout Maine. In addition to pursuing similar activities in other states, Tambrands had foreign affiliates in…