Tour bus co. denied appeal over use tax
An Old Town-based tour bus company has lost an appeal request to Maine's highest court to exempt its motor coaches from the state's statutory use tax.
The Maine Supreme Judicial Court denied the appeal from John T. Cyr and Sons, which had argued its buses that transport cruise ship passengers from Portland to various excursion locations in Maine should be exempt from the use tax because they were engaging in interstate commerce, according to VillageSoup. From 2001 to 2004, Cyr filed use tax exemption certificates for 26 buses. But Maine Revenue Service determined 20 of those buses were not exempt from the use tax and charged the company a use tax of $170,074, plus more than $50,000 in interest and nearly $43,000 in penalties, VillageSoup reported. Cyr argued that six of those buses should be exempt and filed a petition in the Kennebec County Superior Court, which ruled in favor of the state, according to the 21-page ruling.
In denying the appeal, the Supreme Judicial Court argued that "the six Cyr coaches were not operating in interstate commerce...[because] they did not cross state lines," according to the ruling.
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