The Vermont Supreme Court has ordered New Hampshire-based C&S Wholesale Grocers to pay roughly $30,000 in sales tax to the state.
C&S had appealed an assessment imposed by the Vermont Department of Taxes for the purchase of reusable fiberglass freezer tubs to the state high court.
The Keene company has a warehouse in Brattleboro.
The Brattleboro Reformer reports that the heart of the dispute between the state and C&S was whether the freezer tubs were considered packaging. Vermont law exempts certain materials for use in the shipping and packaging of personal property by manufacturers and distributors.
The Supreme Court confirmed the tax department's ruling, stating that returnable or reusable materials utilized by companies in getting products to the market haven't been exempt.
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