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HANNAFORD BROS., CO. v. STATE TAX ASSESSOR

487 A.2d 251 (1985)

HANNAFORD BROS., CO., et al. v. STATE TAX ASSESSOR.

Supreme Judicial Court of Maine.

Decided January 30, 1985.

Attorney(s) appearing for the Case

Verrill & Dana, Michael T. Healy (orally), Portland, for Hannaford Bros. Co.

Murray, Plumb & Murray, Peter L. Murray (orally), Portland, for Hutchins Trucking Co.

Lendall L. Smith, Asst. Atty. Gen. (orally), Augusta, for defendants.

Before McKUSICK, C.J., and NICHOLS, ROBERTS, VIOLETTE, WATHEN and SCOLNIK, JJ.

SCOLNIK, Justice.

This case presents another example of the recurring problem of defining a transaction as a lease or a sale. In this case the State Tax Assessor has assessed a tax on the use of certain vehicles that Hannaford Bros., Co. acquired from the Hertz Corporation. Hannaford argues that the transaction avoids that tax. If the transaction was a sale, Hannaford's subsequent use of the vehicles was properly taxed under 36 M.R.S.A. § 1861 (1978).

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