AMESTOY, C.J.
Taxpayer, Picket Fence Preview, appeals the Chittenden Superior Court order affirming the Commissioner's determination that taxpayer is not exempt from use tax, pursuant to 32 V.S.A. § 9741(15). Taxpayer argues that: (1) the superior court erred in its interpretation of § 9741(15); (2) the superior court's finding that taxpayer is not a newspaper was erroneous; and (3) imposition of use tax violates the First Amendment and the Equal Protection...
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