BIGELOW v. DEPARTMENT OF TAXES

No. 93-515.

652 A.2d 985 (1994)

Ogden BIGELOW, Jr., d/b/a Topknits v. DEPARTMENT OF TAXES.

Supreme Court of Vermont.

Motion for Reargument Denied November 10, 1994.


Attorney(s) appearing for the Case

Andrew H. Neisner, Barre, for plaintiff-appellant.

Jeffrey L. Amestoy, Atty. Gen. and Mary L. Bachman, Sp. Asst. Atty. Gen., Montpelier, for defendant-appellee.

Before ALLEN, C.J., and GIBSON, DOOLEY, MORSE and JOHNSON, JJ.


GIBSON, Justice.

Taxpayer Bigelow appeals from a superior court order, which affirmed the decision of the Commissioner of the Vermont Department of Taxes ("Department") assessing a use tax against a vessel taxpayer purchased in Rhode Island and brought to Vermont. We affirm.

Taxpayer, a Connecticut resident, purchased a 36-foot motorboat named "Topknits" in Rhode Island in May 1989. He did not pay Rhode Island sales tax at the time of purchase, claiming an...

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