American Hoechst Corp. v. Norberg

OPINION

KELLEHER, Justice.

This is a certiorari proceeding brought by American Hoechst Corporation (the taxpayer) to contest the assessment of a sale and use tax pursuant to title 44, chapter 18, of the General Laws of Rhode Island on certain supplies utilized in the waste-treatment facility of the taxpayer’s manufacturing plant. Specifically, a deficiency in the amount of $29,074.48 plus interest and penalties was assessed on the consumption of electricity, chemicals, and supplies for the period November 1974 through October 1977. On August 13, 1980, the deficiency assessment was affirmed by a…