GLASSMAN, Justice.
SST & S, Inc. (the Company) appeals from the judgment entered in the Superior Court (Hancock County, Atwood, J.) in favor of the State Tax Assessor on its complaint seeking judicial review, pursuant to 36 M.R.S.A. § 151 (Supp.1995) and 5 M.R.S.A. § 11002 (1989), of the assessment of a use tax imposed on certain of its tangible personal property. The Company contends the trial court erred in concluding that the Assessor properly...
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