Frank W. Whitcomb Construction Corp. v. Commissioner of Taxes

This is an appeal by the Commissioner of Taxes (Commissioner) from an order of the Washington Superior Court finding that a use tax levied on an airplane owned by the Frank W. Whitcomb Construction Corporation (Taxpayer) must be apportioned according to the percentage of time the aircraft was used in Vermont. Because Taxpayer has failed to sustain its burden of showing that apportionment is required in this case, we reverse.

Taxpayer engages in substantial "Vermont activities although its corporate headquarters and principal place of business are within the State of New Hampshire. Vermont…