Flavo-Rich v. Quinn

SILVERLIGHT, Judge, Sitting By Designation

MEMORANDUM AND ORDER

This case is before the Court on summary judgment motion by plaintiff Flavo-Rich. Plaintiff requests a declaratory judgment by this Court that ice cream is an exempt foodstuff under 33 V.I.C. § 42(a)IV.2, and thus not subject to a 3% excise tax.

33 V.I.C. § 42 deals with excise taxes on goods brought into the Virgin Islands for business use or sale. 33 V.I.C. § 42(a)IV states that clocks, watches, silverware, jewelry, cameras, projectors, all leather goods (excluding shoes), perfumes, outboard motors, all other articles, goods,…