OPINION
WEISBERGER, Justice.
This is a petition for certiorari to review a Superior Court judgment affirming a decision of the tax administrator assessing a sales and use tax against The Herald Press, Inc. (Herald), a printing firm in Pawtucket, Rhode Island.
Herald challenges the sales and use tax assessed on two transactions. The first challenge involves the use tax imposed as a result of the alleged purchase by Herald of certain capital assets...
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