HADWEN v. DEPARTMENT OF TAXES

No. 172-79.

422 A.2d 255 (1980)

HADWEN, INC. v. DEPARTMENT OF TAXES.

Supreme Court of Vermont.

September 9, 1980.


Attorney(s) appearing for the Case

Clark, Lillie & Holden, Bennington, for plaintiff.

John S. Burgess, Brattleboro, for amicicuriae Town Crier, Inc., Shaw Press, Inc., and Winmill Pub. Corp.

Jerome Diamond, Atty. Gen., and Edwin L. Hobson, Jr., Asst. Atty. Gen., Dept. of Taxes, Montpelier, for defendant.

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


BILLINGS, Justice.

This case arises from an order of the Bennington Superior Court reversing on appeal a determination by the commissioner of taxes that the plaintiff, Hadwen, Inc., owes use taxes, 32 V.S.A. § 9773, from August, 1972, through December 1974, on the ink, newsprint and other supplies used by the plaintiff in the publication of the "Pennysaver." The Department of Taxes, appellant here, has sought collection of the tax on the premise that the ingredients...

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