WATHEN, Justice.
On this consolidated action, plaintiffs Carl H. Robbins and Ronald Colwell appeal from a summary judgment of the Superior Court (Kennebec County) upholding a separate use tax assessment against each plaintiff. On appeal plaintiffs contend that the Superior Court erred in failing to find their property exempt on the basis of its use in interstate commerce. We find no error and we affirm the judgment of the Superior Court.
I.
The relevant...
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