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STATE TAX ASSESSOR v. MCI COMMUNICATIONS

Docket: Ken-16-358.

164 A.3d 952 (2017)

2017 ME 119

STATE TAX ASSESSOR v. MCI COMMUNICATIONS SERVICES, INC.

Supreme Judicial Court of Maine.

Decided: June 15, 2017.

Attorney(s) appearing for the Case

Janet T. Mills , Attorney General, and Kimberly L. Patwardhan , Asst. Atty. Gen. (orally), Office of the Attorney General, Augusta, for appellant State Tax Assessor.

Jonathan M. Dunitz, Esq. , Verrill Dana LLP, Portland, and Cindy B. Gonzales, Esq. (orally), Verizon Corp. Resources Group, LLC, Irving, Texas, for appellee MCI Communications Services, Inc.

Panel: SAUFLEY, C.J., and ALEXANDER, MEAD, GORMAN, JABAR, HJELM, and HUMPHREY, JJ.

[¶ 1] The State Tax Assessor appeals from the entry of a summary judgment in the Superior Court (Kennebec County, Marden, J.) in favor of MCI Communications Services, Inc. (MCI) on an appeal by the Assessor of a decision vacating the imposition of the state service provider tax on certain charges collected by MCI. The court...

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