Great Northern Nekoosa Corp. v. State Tax Assessor

WATHEN, Chief Justice.

This is a report pursuant to M.R.Civ.P. 72(c) of an interlocutory judgment entered in the Superior Court (Kennebec County, Alexander, J.) holding that the State Tax Assessor (“the Assessor”) erred in including certain sales of Great Northern Nekoosa Corporation (“GNN”) in the computation of its 1987-1990 Maine income tax. At issue is the construction of the “throwback rule” 36 M.R.S.A. § 5211(15)(B) (1990), which applies when a corporation sells products from Maine in a state that does not have sufficient contact to subject the corporation to taxation in that state. The…