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GEORGIA-PACIFIC CORP. v. TAX ASSESSOR

562 A.2d 672 (1989)

GEORGIA-PACIFIC CORPORATION v. STATE TAX ASSESSOR.

Supreme Judicial Court of Maine.

Decided July 25, 1989.

Attorney(s) appearing for the Case

James G. Good, Daniel W. Emery (orally), Pierce, Atwood, Scribner, Allen, Smith & Lancaster, Portland, for plaintiff.

James E. Tierney, Atty. Gen., Crombie J.D. Garrett (orally), Deputy Atty. Gen., Francis Ackerman, Asst. Atty. Gen., Augusta, for defendant.

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

GLASSMAN, Justice.

Georgia-Pacific Corporation (Georgia-Pacific) appeals from a summary judgment granted by the Superior Court (Kennebec County, Alexander, J.) to the State Tax Assessor contending that the trial court erred in its interpretation of the term "contract carrier" in the statutory definition of sale price and in its determination that transportation costs were included in and taxable as a part of the sales price of hog fuel purchased by Georgia...

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