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JOHN SWENSON GRANITE v. STATE TAX ASSESSOR

685 A.2d 425 (1996)

JOHN SWENSON GRANITE, INC. v. STATE TAX ASSESSOR.

Supreme Judicial Court of Maine.

Decided November 19, 1996.

Attorney(s) appearing for the Case

Andrew M. Horton (orally), Seth W. Brewster, Verrill & Dana, Portland, for Appellant.

Thomas A. Knowlton (orally), Assistant Attorney General, Augusta, for Appellee.

Before WATHEN, C.J., and ROBERTS, GLASSMAN, CLIFFORD, RUDMAN, and LIPEZ, JJ.

CLIFFORD, Justice.

John Swenson Granite, Inc. (Swenson) appeals from a judgment entered in the Superior Court (Kennebec County, Alexander, J.) affirming the State Tax Assessor's determination that Swenson was liable to pay a tax for granite shipped to Maine. Swenson contends that the assessment of sales or use taxes was improper, that the tax assessment violated the due process and commerce clauses of the United States Constitution, and that penalties imposed...

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