Legal Opinion
In Re R.S. Audley, Inc.
Supreme Court of Vermont
Decided May 5, 1989No. 87-521PublishedCited by 30 opinions
1Opinion of the Court
Gibson J.
R.S. Audley, Inc. (“taxpayer”) appeals from the superior court’s affirmance of a determination by the Commissioner of Taxes holding it liable for an underpayment of the compensating use tax 1 imposed on tangible personal property purchased elsewhere but used in this state. We affirm.
Taxpayer, a foreign corporation, is a general contractor engaged in bridge and highway construction in the New England area. In the course of its business, taxpayer brought into and used within Vermont equipment purchased outside the state upon which no Vermont sales tax had been paid. This equipment…
2Cases cited8 opinions
- Audette v. GreerSupreme Court of Vermont · 1976
- Lane Construction Corp. v. Comptroller of the TreasuryCourt of Appeals of Maryland · 1962
- Langrock v. Department of TaxesSupreme Court of Vermont · 1980
- Rock of Ages Corp. v. Commissioner of TaxesSupreme Court of Vermont · 1976
- Rowe-Genereux, Inc. v. Department of TaxesSupreme Court of Vermont · 1980
3 more not listed; retrieve them via the Exa API.
3Cited by30 opinions
- In Re DenioSupreme Court of Vermont · 1992
- Burlington Electric Department v. Vermont Department of TaxesSupreme Court of Vermont · 1990
- In Re Wal Mart Stores, Inc.Supreme Court of Vermont · 1997
- Application of WhiteSupreme Court of Vermont · 1990
- State v. ValenzuelaSupreme Court of New Jersey · 1994
25 more not listed; retrieve them via the Exa API.