L.L. Bean, Inc. v. State Tax Assessor

WATHEN, Chief Justice.

The State Tax Assessor appeals from a judgment entered in the Superior Court (Cumberland County, Brennan, J.) in favor of L.L. Bean on its Petition for Review of Final Agency Action. The Assessor imposed a use tax on package inserts printed out-of-state, shipped to Bean in Maine, and later included in packages mailed to out-of-state customers. Finding no error in the Superior Court judgment, we affirm.

The facts may be summarized as follows: Between February 1, 1988 and August 31, 1990, Bean purchased certain package inserts (promotional materials advertising Bean…