Legal Opinion
Apple Inc. v. State Tax Assessor
Supreme Judicial Court of Maine
Decided February 18, 2021PublishedCited by 3 opinions
1Opinion of the Court
MAINE SUPREME JUDICIAL COURT Reporter of Decisions Decision:
2021 ME 8
Docket: BCD-20-112 Argued: November 17, 2020 Decided: February 18, 2021 Panel: MEAD, GORMAN, JABAR, HORTON, and CONNORS, JJ. APPLE INC. v. STATE TAX ASSESSOR HORTON, J. [¶1] The State Tax Assessor appeals from a summary judgment entered in the Business and Consumer Docket (Murphy, J.), concluding that the taxable “sale price” of iPhones sold at discounted prices to customers who entered into wireless service contracts at Apple Inc.’s retail stores did not include payments made by the wireless service carriers to Apple in…
2Cases cited10 opinions
- Sager v. Town of BowdoinhamSupreme Judicial Court of Maine · 2004
- Irving Pulp & Paper, Ltd. v. State Tax AssessorSupreme Judicial Court of Maine · 2005
- Grogan v. New Mexico Taxation & Revenue DepartmentNew Mexico Court of Appeals · 2002
- Saxon-Western Corp. v. MahinIllinois Supreme Court · 1980
- Flik International Corp. v. State Tax AssessorSupreme Judicial Court of Maine · 2002
5 more not listed; retrieve them via the Exa API.
3Cited by3 opinions
- State Tax Assessor v. Tracfone Wireless, Inc.Supreme Judicial Court of Maine · 2022
- Express Scripts Inc. et al.Supreme Judicial Court of Maine · 2023
- State Tax Assessor v. Tracfone Wireless, Inc.Supreme Judicial Court of Maine · 2022