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APPLE INC. v. STATE TAX ASSESSOR

Docket: BCD-20-112.

254 A.3d 405 (2021)

2021 ME 8

APPLE INC. v. STATE TAX ASSESSOR.

Supreme Judicial Court of Maine.

Decided: February 18, 2021.

Attorney(s) appearing for the Case

Aaron M. Frey , Attorney General, Thomas A. Knowlton , Asst. Atty. Gen. (orally), and Kimberly L. Patwardhan , Asst. Atty. Gen., Office of the Attorney General, Augusta, for appellant State Tax Assessor.

George S. Isaacson, Esq. (orally), Nathaniel A. Bessey, Esq. , and David W. Bertoni, Esq. , Brann & Isaacson, Lewiston, for appellee Apple Inc.

Bernard J. Kubetz, Esq. , Eaton Peabody, Bangor, for amici curiae Council on State Taxation and Maine State Chamber of Commerce.

Panel: MEAD, GORMAN, JABAR, HORTON, and CONNORS, JJ.

[¶1] The State Tax Assessor appeals from a summary judgment entered in the Business and Consumer Docket (Murphy, J.), concluding that the taxable "sale price" of iPhones sold at discounted prices to customers who entered into wireless service contracts at Apple Inc.'s retail stores did not include payments made by the wireless...

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