Legal Opinion
Automatic Canteen Company of America v. Johnson
Supreme Judicial Court of Maine
Decided May 10, 1963PublishedCited by 5 opinions
1Opinion of the CourtWilliamson, C. J.
This appeal from a use tax assessed by the State Tax Assessor is before us on report from the Superior Court. Sales & Use Tax La,w, R. S., c. 17, §§ 4, 33; Rule 80 B (a) (d) Maine Rules of Civil Procedure.
The tax assessed amounted with penalties and interest to $14,896.87, covering the period from May 1, 1955 to *190April 30, 1961. The pertinent provisions of R. S., c. 17 are:
“Sec. 4. Use Tax. — A tax is imposed on the storage, use or other consumption in this state of tangible personal property, purchased at retail sale ...”
“Sec. 2. Definitions. — . . . ‘Use’ includes the exercise in this state…
2Cases cited3 opinions
- State v. DuguaySupreme Judicial Court of Maine · 1962
- Trimount Coin MacHine Co. v. JohnsonSupreme Judicial Court of Maine · 1956
- Hunnewell Trucking, Inc. v. JohnsonSupreme Judicial Court of Maine · 1961
3Cited by5 opinions
- Union Oil Co. v. State Board of EqualizationCalifornia Supreme Court · 1963
- Commercial Leasing, Inc. v. JohnsonSupreme Judicial Court of Maine · 1964
- Realco Services, Inc. v. HalperinSupreme Judicial Court of Maine · 1976
- Automatic Canteen Company of America v. JohnsonSupreme Judicial Court of Maine · 1963
- Union Oil Co. v. State Board of EqualizationCalifornia Supreme Court · 1963