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INTERNATIONAL BUS. M. CORP. v. VERMONT DEPT. OF TAX.

No. 66-74.

336 A.2d 158 (1975)

INTERNATIONAL BUSINESS MACHINES CORPORATION v. VERMONT DEPARTMENT OF TAXES.

Supreme Court of Vermont, Washington.

April 1, 1975.

Attorney(s) appearing for the Case

Gravel, Shea & Wright, Burlington, for plaintiff.

M. Jerome Diamond, Atty. Gen., and Georgiana O. Miranda, Asst. Atty. Gen., Montpelier, for defendant.

Before BARNEY, C. J., SMITH, KEYSER and DALEY, JJ., and SHANGRAW, C. J. (Ret)., Assigned.

KEYSER, Justice.

This appeal presents for our determination several questions concerning the application of the Vermont Sales and Use Tax, Chapter 233 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...

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