AMERICAN HOECHST CORP. v. NORBERG

No. 80-394-M.P.

462 A.2d 369 (1983)

AMERICAN HOECHST CORPORATION v. John H. NORBERG, Tax Administrator.

Supreme Court of Rhode Island.

July 15, 1983.


Attorney(s) appearing for the Case

Hans P. Olsen, Mark A. Dingley, Providence, for petitioner.

Dennis J. Roberts, II, Atty. Gen., Stephen Lichatin, II, Asst. Atty. Gen., Perry Shatkin, Chief Legal Counsel, Marsha McGair Ippolito, Div. of Tax., Providence, for respondent.


OPINION

KELLEHER, Justice.

This is a certiorari proceeding brought by American Hoechst Corporation (the taxpayer) to contest the assessment of a sale and use tax pursuant to title 44, chapter 18, of the General Laws of Rhode Island on certain supplies utilized in the waste-treatment facility of the taxpayer's manufacturing plant. Specifically, a deficiency in the amount of $29,074.48 plus interest and penalties was assessed on the consumption of electricity...

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