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R. & B. LANGLEY, INC. v. TAX ASSESSOR

542 A.2d 1 (1988)

RICHARD & BETTY LANGLEY, INC. v. STATE TAX ASSESSOR.

Supreme Judicial Court of Maine.

Decided May 31, 1988.

Attorney(s) appearing for the Case

Richard Salewski, Portland, for plaintiff.

Clifford B. Olson (orally), Asst. Atty. Gen., Augusta, for defendant.

Before McKUSICK, C.J., and ROBERTS, WATHEN, GLASSMAN, SCOLNIK and CLIFFORD, JJ.

GLASSMAN, Justice.

The defendant, State Tax Assessor (Assessor), appeals from a judgment of the Superior Court, Cumberland County, for the plaintiff, Richard C. and Betty Langley, Inc. (Langley), contending that the court erred as a matter of law in holding that the provisions of 36 M.R.S.A. § 1760(41) (Supp. 1987) exempted Langley from the payment of a use tax on a tractor purchased by Langley. We hold that the Assessor correctly assessed a use tax against Langley...

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