Use tax vs. sales tax considered in Avon

13th January, 2016 by

By John LaConte

AVON — Years ago, voters in town rejected a use tax, or a tax on goods purchased outside of town to be used within town.And while that decision bans the town from collecting a use tax, it doesn’t cover the use tax’s fraternal twin, sales tax. The U.S. Supreme Court differentiated between the two in McLeod v. J.E. Dilworth Co., as town attorney Eric Heil recently pointed out to the Town Council.“A sales tax and use tax in many instances may bring about the same result. But they are different in conception, are assessments upon different transactions and in the …

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