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IN RE MERRILL THEATRE CORP. SALES AND USE TAX

No. 74-79.

415 A.2d 1327 (1980)

In re MERRILL THEATRE CORPORATION SALES AND USE TAX.

Supreme Court of Vermont.

June 3, 1980.

Attorney(s) appearing for the Case

Paul P. Hanlon, Gen. Counsel, Dept. of Taxes, Montpelier, for plaintiff.

B. Michael Frye of Paul, Frank & Collins, Inc., Burlington, for defendant.

Gravel, Shea & Wright, Ltd., Burlington, for amici curiae Motion Picture Association of America, Inc. and Theatre Owners of New England, Inc.

Before BARNEY, C. J., and DALEY, LARROW, BILLINGS and HILL, JJ.

LARROW, Justice.

In 1976, the Vermont Department of Taxes assessed against Merrill Theatre Corporation a use tax in the amount of $24,-044.73, plus interest at 1% per month and a 5% penalty, covering the rental from out-of-state suppliers of movie films for commercial exhibition in Vermont, and purchases of other personal property. The Commissioner subsequently abated the penalty and reduced the interest to ½% per month. Merrill appealed the assessment to the...

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