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ISLAND FOUNDATION v. HALPERIN

462 A.2d 485 (1983)

The ISLAND FOUNDATION and Nickerson & O'Day, Inc., v. R.L. HALPERIN, State Tax Assessor.

Supreme Judicial Court of Maine.

Decided July 11, 1983.

Attorney(s) appearing for the Case

Hale & Hamlin, Dale L. Worthen (orally), Ellsworth, for plaintiff.

James E. Tierney, Atty. Gen., Jerome S. Matus, Augusta, Crombie J.D. Garrett (orally), Asst. Attys. Gen., John E. Larouche, Deputy Atty. Gen., for defendant.

Before McKUSICK, C.J., and GODFREY, NICHOLS, ROBERTS and VIOLETTE, JJ.

McKUSICK, Chief Justice.

This case involves the construction and application of 36 M.R.S.A. § 1760(2) (1978), which states, in pertinent part:

No tax on sales, storage, or use shall be collected upon or in connection with . . . [s]ales to . . . the Federal Government.

The precise question presented is whether section 1760(2) prevents the State from collecting its five percent use tax on materials used by a subcontractor to construct a building...

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