State v. Biddeford Internet Corp.Annotate this Case
The Supreme Judicial Court affirmed the judgment entered in the Business and Consumer Docket awarding the State and ConnectME Authority $406,852 in unpaid fees pursuant to Me. Rev. Stat. 35-A, 9216, plus interests and costs. On appeal, all parties argued that the lower court erred by concluding that the section 9216 assessment was a valid business excise tax. The Supreme Judicial Court held (1) the Legislature properly characterized the section 9216 assessment as a fee and not a tax; and (2) while the lower court erred by concluding that the assessment was a valid business excise tax, the error was harmless.