Legal Opinion
Apex Custom Lease Corp. v. State Tax Assessor
Supreme Judicial Court of Maine
Decided June 6, 1996PublishedCited by 14 opinions
1Opinion of the Court
LIPEZ, Justice.
Apex Custom Lease Corporation, Inc. appeals from a summary judgment entered in the Superior Court (Hancock County, Mead, J.) in favor of the State Tax Assessor with respect to certain use and sales taxes imposed. Apex contends that its purchase of 27 motor vehicles from an affiliated automobile dealership which it then “leased back” to the dealership was not a “retail sale” pursuant to 36 M.R.S.A. § 1752(11) (Supp.1995), and hence not a “use” for purposes of the use tax provision of the Maine Sales and Use Tax, 36 M.R.S.A. § 1861 (Supp.1995). Apex further contends that its…
2Cases cited10 opinions
- In Re Sherwood Diversified Services, Inc.District Court, S.D. New York · 1974
- Gonzales v. Commissioner, Department of Public SafetySupreme Judicial Court of Maine · 1995
- Mullen v. Liberty Mutual InsuranceSupreme Judicial Court of Maine · 1991
- Trimount Coin MacHine Co. v. JohnsonSupreme Judicial Court of Maine · 1956
- Cedars-Sinai Medical Center v. State Board of EqualizationCalifornia Court of Appeal · 1984
5 more not listed; retrieve them via the Exa API.
3Cited by14 opinions
- Linnehan Leasing v. State Tax AssessorSupreme Judicial Court of Maine · 2006
- Davric Maine Corp. v. Maine Harness Racing CommissionSupreme Judicial Court of Maine · 1999
- John Swenson Granite, Inc. v. State Tax AssessorSupreme Judicial Court of Maine · 1996
- Foster v. State Tax AssessorSupreme Judicial Court of Maine · 1998
- Flik International Corp. v. State Tax AssessorSupreme Judicial Court of Maine · 2002
9 more not listed; retrieve them via the Exa API.