LIPEZ, Justice.
The State Tax Assessor (Assessor) appeals from a summary judgment entered in the Superior Court (Kennebec County, Alexander, J.) in favor of Community Telecommunications Corporation (CTC) vacating the Assessor's assessment of taxes, penalties, and interest against CTC. On appeal the Assessor argues that the court erred in ruling that CTC's sale of separately charged repair, labor, and maintenance contracts are not subject to sales taxation pursuant...
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