South Shoe MacHine Co. v. Johnson

The defendant in his capacity as State Tax Assessor appeals from a decision of the Superior Court set ting aside the imposition in 1960 of a tax on the “use” of property owned by plaintiff. The plaintiff, a nonresident corporation, leased shoe machinery to resident lessees to be used by them in their business in this state. No sales tax was paid on the sale of the property to the owner-lessor. Upon the facts disclosed by the record the plaintiff has correctly stated the issue to be “whether the lessor, having leased the machinery for use by lessees within the State of Maine, being an out of…