Sunday River Skiway Corp. v. State Tax Assessor

COLLINS, Justice.

In 1987, subsequent to an audit that covered a period from June 1, 1984, to April 30, 1987, the State Tax Assessor, acting pursuant to 36 M.R.S.A. §§ 1751-2113 (1978 & Supp.1988) (Maine Sales and Use Tax Law) assessed a use tax, plus interest and penalties, in the total amount of $178,-363 against Sunday River Skiway Corporation for the purchase of several kinds of equipment and materials used in conjunction with Sunday River’s ski resort activities. Among other things, the assessment covered the purchase of ski-lift and snow-making equipment, and sand, stone, loam, and…