# Brent Leasing Co. v. State Tax Assessor

> Supreme Judicial Court of Maine · June 15, 2001 · 773 A.2d 457

URL: https://www.frixlaw.com/law-library/cases/9713869

## Case

- **Full name:** Brent Leasing Co., Inc. v. State Tax Assessor
- **Court:** Supreme Judicial Court of Maine
- **Decided:** June 15, 2001
- **Citations:** 773 A.2d 457; 2001 ME 90; 2001 Me. LEXIS 93; 2001 WL 668418
- **Precedential status:** Published
- **Opinion:** Dissent by Dana
- **Judges:** Wathen, Clifford, Rudman, Dana, Saufley, Alexander, Calkins
- **Cited by:** 26 later opinions in the Frix Law Library

## Citator (automated)

- No negative treatment found by the automated citator. That is not the same as a confirmation that the case is good law; read the citing cases.
- Full citator and citing cases: https://www.frixlaw.com/law-library/cases/9713869

## How later opinions describe it (automated extraction)

- stating that the four factors must be satisfied if a state wishes to tax “instru-mentalities of interstate commerce”

## Opinion text

DANA, J.,
with whom CLIFFORD, J., joins,
dissenting.
[¶ 18] I respectfully dissent.
[¶ 19] I agree that we should give the words “instrumentality of-interstate or foreign commerce” the meaning that the Legislature intended. Because a ship taking passengers from Maine waters into international waters and back is engaged in “foreign commerce”; see Lord v. S.S. Co., 102 U.S. 541, 544 , 26 L.Ed. 224 (1880); Bob-Lo Excursion Co. v. Michigan, 333 U.S. 28, 34-35 , 68 S.Ct. 358 , 92 L.Ed. 455 (1948); the vessel is unquestionably an “instrumentality of ... foreign commerce.” The Court reasons that because the Legislature may constitutionally impose a use tax on such a vessel, 36 M.R.S.A. § 1760 does not exempt the Friendship IV from taxation. This is a non sequitur. That a use tax would be permitted by the United States Constitution does not mean that the Legislature imposed such a tax. It is evident from the plain language used that the Legislature wanted to stay well clear of the taxation of the “instrumentalities] of interstate and foreign commerce.”
[¶20] The Maine Revenue Service’s effort to limit the exemption is understandable. The Legislature, however, did not qualify the exemption articulated in section 1760, and it is neither the Service’s function nor our function to craft such a qualification.

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Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/9713869. Public record. Not legal advice.