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CORREIA v. NORBERG

No. 76-278-M.P.

391 A.2d 94 (1978)

Martha CORREIA, d.b.a. Toni Marine Sales and Service v. John H. NORBERG, Tax Administrator.

Supreme Court of Rhode Island.

August 21, 1978.

Attorney(s) appearing for the Case

Moore, Virgadamo, Boyle & Lynch, Salvatore L. Virgadamo, Joseph R. Palumbo, Jr., Newport, for petitioner.

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

OPINION

BEVILACQUA, Chief Justice.

We issued a writ of certiorari in this case to review a judgment of the Superior Court affirming a decision of the respondent tax administrator which decision had assessed the petitioner, Martha Correia, for a sales tax deficiency based on various interstate sales of boating equipment.

The petitioner does business as Toni Marine Sales and Service in Middletown, Rhode Island. As such she sells boats, motors, and...

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