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BRENT LEASING CO. v. STATE TAX ASSESSOR

Docket No. Ken-00-324.

773 A.2d 457 (2001)

2001 ME 90

BRENT LEASING CO., INC. v. STATE TAX ASSESSOR.

Supreme Judicial Court of Maine.

Decided June 15, 2001.

Attorney(s) appearing for the Case

Roy T. Pierce, Esq., (orally), Michael L. Sheehan, Esq., Preti, Flaherty, Beliveau, Pachios & Haley, LLC, Portland, for plaintiff.

G. Steven Rowe, Attorney General, Crombie J.D. Garrett, Asst. Attorney General, (orally), Clifford B. Olson, Asst. Attorney General, Augusta, for defendant.

Panel: WATHEN, C.J., and CLIFFORD, RUDMAN, DANA, SAUFLEY, ALEXANDER, and CALKINS, JJ.

CALKINS, J.

[¶ 1] Brent Leasing Co., Inc. appeals the judgment of the Superior Court (Kennebec County, Marden, J.) affirming a decision of the State Tax Assessor which denied it an exemption from the Maine Sales and Use Tax Law, 36 M.R.S.A. §§ 1751-2113 (1990 & Supp.2000). Brent Leasing argues that its vessel, the Friendship IV, is an instrumentality of foreign commerce and exempt from the use tax pursuant to 36 M.R.S.A. § 1760...

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