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DAIMLERCHRYSLER v. STATE TAX ASSESSOR

817 A.2d 862 (2003)

2003 ME 27

DAIMLERCHRYSLER SERVICES NORTH AMERICA, LLC v. STATE TAX ASSESSOR.

Supreme Judicial Court of Maine.

Decided: March 4, 2003.

Attorney(s) appearing for the Case

Peter O. Larsen (orally), David E. Otero, Akerman, Senterfitt & Eidson, P.A., Jacksonville, FL, John M.R. Paterson, Nelson A. Toner, Bernstein, Shur, Sawyer & Nelson, P.A., Portland, for plaintiff.

G. Steven Rowe, Attorney General, Thomas A. Knowlton, Asst. Attorney General (orally), Augusta, for defendant.

Jonathan A. Block, Pierce Atwood, Portland, for Maine Association of Community Banks and Maine Banker's Association, amici curiae.

Panel: SAUFLEY, C.J., and RUDMAN, DANA, ALEXANDER, CALKINS, and LEVY, JJ.

CALKINS, J.

[¶ 1] DaimlerChrysler Services North America, LLC, appeals from a judgment entered in Superior Court (Kennebec County, Studstrup, J.) in favor of the State Tax Assessor denying DaimlerChrysler's claim for a refund or credit for sales tax under 36 M.R.S.A. § 1811-A (1990). The statute allows a credit to retailers for sales tax paid on financed items when the loan account is charged-off as worthless. We disagree with DaimlerChrysler's contention...

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