Legal Opinion
International Business MacHines Corp. v. Vermont Department of Taxes
Supreme Court of Vermont
Decided April 1, 1975No. 66-74PublishedCited by 10 opinions
1Opinion of the CourtKeyser, J.
This appeal presents for our determination several questions concerning the application of the Vermont Sales and Use Tax, Chapter 283 of Title 32 of the Vermont Statutes Annotated. The central provision throughout is 32 V.S.A. § 9773 (2), which reads as follows:
Unless property has already been or will be subject to the sales tax under this chapter, there is hereby imposed on every person a use tax at the rate of 3 per cent for the use within this state on and after June 1, 1969, except as otherwise exempted under this chapter:(2) Of any tangible personal property manufactured, processed or…
2Cases cited9 opinions
- McLeod v. J. E. Dilworth Co.Supreme Court of the United States · 1944
- Halliburton Oil Well Cementing Co. v. ReilySupreme Court of the United States · 1963
- Connecticut Light & Power Co. v. WalshSupreme Court of Connecticut · 1948
- In Re PreseaultSupreme Court of Vermont · 1972
- Union Oil Co. v. State Board of EqualizationCalifornia Supreme Court · 1963
4 more not listed; retrieve them via the Exa API.
3Cited by10 opinions
- New England Power Company v. Town of BarnetSupreme Court of Vermont · 1976
- In Re R.S. Audley, Inc.Supreme Court of Vermont · 1989
- Rock v. Department of TaxesSupreme Court of Vermont · 1999
- Commonwealth v. BellSuperior Court of Pennsylvania · 1979
- Chamberlin v. Vermont Department of TaxesSupreme Court of Vermont · 1993
5 more not listed; retrieve them via the Exa API.