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MOUNTAIN CABLE CO. v. DEPART. OF TAXES

No. 97-290.

721 A.2d 507 (1998)

MOUNTAIN CABLE CO. and Better TV, Inc., of Bennington v. DEPARTMENT OF TAXES.

Supreme Court of Vermont.

November 13, 1998.

Attorney(s) appearing for the Case

Wm. Roger Prescott and Christopher D. Roy of Downs Rachlin & Martin, PC, Burlington, for Appellants.

William H. Sorrell, Attorney General, and John M. Bagwell, Special Assistant Attorney General, Montpelier, for Appellee.

Present: MORSE, JOHNSON and SKOGLUND, JJ., ALLEN, C.J. (Ret.), and WESLEY, Superior Judge, Specially Assigned.

WESLEY, Superior Judge, Specially Assigned.

At issue in this appeal is whether installation and connection fees charged by cable television companies are subject to sales tax under Vermont law. We affirm the superior court's order upholding the Commissioner of Taxes' determination that such fees are taxable amusement charges.

The facts are not in dispute. From 1989 to 1992, Mountain Cable Company and Better TV, Inc. of Bennington ("taxpayers"), two commonly...

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