Legal Opinion
Vermont Structural Steel v. State Department of Taxes
Supreme Court of Vermont
Decided November 3, 1989No. 87-473PublishedCited by 6 opinions
1Opinion of the CourtPeck, J.
Vermont Structural Steel Corporation (taxpayer) appeals from a sales and use tax assessment of $33,708.95 for the period September 1, 1980, through October 31, 1983. In prior review, the Commissioner of Taxes and the superior court both upheld the assessment. We affirm.
Taxpayer manufactures fabricated steel in the form of steel girders and other steel construction products from raw steel. It sells the fabricated steel to contractors at retail, collecting a sales tax from the contractor on the full retail price. Taxpayer is not required to pay a sales tax when it purchases the raw steel from…
2Cases cited22 opinions
- Heckler v. Community Health Services of Crawford County, Inc.Supreme Court of the United States · 1984
- Automobile Club of Mich. v. CommissionerSupreme Court of the United States · 1957
- Allied Stores of Ohio, Inc. v. BowersSupreme Court of the United States · 1959
- Lubinsky v. Fair Haven Zoning BoardSupreme Court of Vermont · 1986
- In Re Agency of Administration, Etc.Supreme Court of Vermont · 1982
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3Cited by6 opinions
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