SAFEWAY SYSTEMS, INC. v. NORBERG

No. 74-29-M.P.

341 A.2d 47 (1975)

SAFEWAY SYSTEMS, INC. v. John H. NORBERG, Tax Administrator.

Supreme Court of Rhode Island.

July 11, 1975.


Attorney(s) appearing for the Case

Jeremiah C. Lynch, Jr., Newport, for petitioner.

Julius C. Michaelson, Atty. Gen., Perry Shatkin, Chief Legal Officer (Taxation), Providence, for respondent.


OPINION

PAOLINO, Justice.

This matter is before us on a petition for a writ of certiorari wherein the plaintiff-petitioner raises the issue of whether or not packing materials and replacement parts for trucks, purchased from out-of-state suppliers, brought into this state and subsequently used in interstate shipments, are subject to the use tax. The tax administrator concluded after an audit of the plaintiff covering a 6-year period that an assessment for...

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