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BARRINGER v. GRIFFES

Civ. A. No. 91-231.

801 F.Supp. 1282 (1992)

Greg R. BARRINGER and Judith M. Barringer, Plaintiffs, v. Michael D. GRIFFES, Defendant.

United States District Court, D. Vermont.

September 2, 1992.

Attorney(s) appearing for the Case

Norman C. Williams, Gravel & Shea, Jerome F. O'Neill, O'Neill & Crawford, Burlington, Vt., for plaintiffs.

William E. Griffin, Chief Asst. Atty. Gen., Vermont Atty. Gen.'s Office, Montpelier, Vt., for defendant.

FINDINGS OF FACT, OPINION AND ORDER

PARKER, Chief Judge.

In 1988, plaintiffs, then Connecticut residents, purchased a 1988 Mazda automobile, registered it in Connecticut, and paid the state sales tax of 7.5 percent of the car's value. In 1990, plaintiffs moved to Vermont, bringing the Mazda with them. To register the vehicle in Vermont, as they wish to do, they are required by Vermont law to pay a use tax of five percent of the vehicle's cost.

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