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ATHERTON'S FURNITURE v. HALPERIN

No. 82-308.

122 N.H. 1000 (1982)

ATHERTON'S FURNITURE v. RAYMOND L. HALPERIN, TAX ASSESSOR, MAINE BUREAU OF TAXATION & a.

Supreme Court of New Hampshire.

December 8, 1982.

Attorney(s) appearing for the Case

John R. Maher and John J. Coffey, of Portsmouth (Mr. Maher on the brief, and Mr. Coffey orally), for the plaintiff.

James E. Tierney, attorney general for the State of Maine (Clifford B. Olson, assistant attorney general for the State of Maine, on the brief and orally), for the defendants.

MEMORANDUM OPINION

The State of Maine seeks to impose upon the plaintiff, a business located in Portsmouth, New Hampshire, a use tax for tangible personal property which the plaintiff sold to residents of the State of Maine. The plaintiff filed a petition for declaratory judgment in the Rockingham County Superior Court asserting that the Maine tax law violated the commerce clause of the United States Constitution. U.S. CONST. art. I, § 8. The State of Maine...

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