JACKSON ADVERTISING v. STATE TAX ASSESSOR


551 A.2d 1365 (1988)

JACKSON ADVERTISING CORPORATION v. STATE TAX ASSESSOR.

Supreme Judicial Court of Maine.

Decided December 15, 1988.


Attorney(s) appearing for the Case

Murrough H. O'Brien (orally), Portland, for plaintiff.

James E. Tierney, Atty. Gen., Clifford B. Olson (orally), Asst. Atty. Gen., Augusta, for defendant.

Before McKUSICK, C.J., and WATHEN, GLASSMAN, CLIFFORD and HORNBY, JJ.


WATHEN, Justice.

The respondent, State Tax Assessor, appeals from the judgment of the Superior Court (Cumberland County, Alexander, J.) reversing the final sales tax assessment imposed by the Assessor on the petitioner, Jackson Advertising Corporation (Jackson). The Assessor contends that the Superior Court erred as a matter of law in determining that Jackson had met its burden of proving that the transactions were nontaxable sales of services. We agree and vacate...

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