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VICTOR BRAVO AVIATION, v. STATE TAX ASSESSOR

Docket: BCD-10-2.

17 A.3d 1237 (2011)

2011 ME 50

VICTOR BRAVO AVIATION, LLC, v. STATE TAX ASSESSOR.

Supreme Judicial Court of Maine.

Decided April 26, 2011.

Attorney(s) appearing for the Case

Jonathan A. Block, Esq. , Robert A. Creamer, Esq. (orally), Pierce Atwood LLP, Portland, ME, for Victor Bravo Aviation, LLC.

Janet T. Mills , Attorney General, Scott W. Boak , Asst. Atty. Gen. (orally), Office of the Attorney General, Augusta, ME, for the State Tax Assessor.

Concurrence: LEVY, and MEAD, JJ.

SAUFLEY, C.J.

[¶ 1] In this case, we must decide whether an aircraft was exempt from Maine's use tax when it was purchased and delivered outside of Maine and was never registered in Maine but was present in the state on 156 days during its first twelve months of use. We considered a similar question in Blue Yonder, LLC v. State Tax Assessor, 2011 ME 49, 17 A.3d 667, in which the aircraft at issue was present in Maine significantly...

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