MORTON BLDGS., INC. v. VT DEPT. OF TAXES

No. 97-002.

705 A.2d 1384 (1997)

MORTON BUILDINGS, INC., v. VERMONT DEPARTMENT OF TAXES.

Supreme Court of Vermont.

Motion for Reargument Denied January 15, 1998.


Attorney(s) appearing for the Case

Paul P. Hanlon, Montpelier, and Abraham M. Stanger and Lisa Barse Bernstein of Seyfarth, Shaw, Fairweather & Geraldson, New York City, for Plaintiff-Appellee.

J. Wallace Malley, Jr., Acting Attorney General, and Danforth Cardozo, III, Special Assistant Attorney General, Montpelier, for Defendant-Appellant.

Before DOOLEY, MORSE, JOHNSON and SKOGLUND, JJ., and GIBSON, J. (Ret.), Specially Assigned.


DOOLEY, Justice.

The Vermont Department of Taxes appeals a Washington Superior Court order granting a use tax refund to Morton Buildings, Inc. The issue is whether Morton must pay a use tax on raw materials it purchased outside of Vermont, assembled into building components at its Gettysburg, Pennsylvania factory, and then brought into Vermont to construct prefabricated buildings. We hold that Morton must pay the use tax on the materials pursuant to 32 V.S.A. §...

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