State Tax Assessor v. Tracfone Wireless, Inc.

MAINE SUPREME JUDICIAL COURT Reporter of Decisions Decision:

2022 ME 36

Docket: BCD-21-135 Argued: December 8, 2021 Decided: June 23, 2022 Panel: STANFILL, C.J., and MEAD, JABAR, HORTON, and CONNORS, JJ.* STATE TAX ASSESSOR v. TRACFONE WIRELESS, INC. JABAR, J. [¶1] TracFone Wireless, Inc., appeals from a summary judgment granted in favor of the Maine Tax Assessor entered in the Business and Consumer Docket (Murphy, J.) concluding that TracFone’s Lifeline service was subject to the state’s prepaid wireless fee and service provider tax. TracFone also appeals from the trial court’s denial of a…