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PRECAST STRUCTURES v. STATE TAX ASSESSOR

568 A.2d 517 (1990)

PRECAST STRUCTURES, INC. v. STATE TAX ASSESSOR.

Supreme Judicial Court of Maine.

Decided January 11, 1990.

Attorney(s) appearing for the Case

Joanne I. Simonelli (orally), Isaacson & Raymond, Lewiston, for plaintiff.

James E. Tierney, Atty. Gen., Mary Jean Crouter (orally), Asst. Atty. Gen., Augusta, for defendant.

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

HORNBY, Justice.

This sales tax case raises the argument that certain items are nontaxable services independent of taxable personal property, that there is no liability for tax payments erroneously forwarded to a destination other than the State Tax Assessor and that there is no liability for interest and penalties when the State Tax Assessor is responsible for a delay in the determination of the final amount of the tax....

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