Trucklease Corp. v. Cozy Harbor Seafoods, Inc.

[¶ 1] Trueklease Corp., doing business as AMI Leasing, appeals from a summary judgment entered in the Superior Court (Cumberland County, Crowley, J.) in favor of Cozy Harbor Seafoods, Inc. AMI seeks to recover from Cozy Harbor taxes that AMI paid to the State on two refrigerator trucks acquired by AMI and leased by AMI to Cozy Harbor. AMI contends that the tax liability arose when AMI leased the trucks to Cozy Harbor, not, as Cozy Harbor contends, when AMI purchased the trucks. AMI further contends that pursuant to the lease agreement, Cozy Harbor has assumed the burden of paying the tax…