The Commissioner found that taxpayer purchased the boat at retail, and that he used it in Vermont for at least thirty days. The Commissioner also rejected taxpayer's constitutional claims. Taxpayer took an appeal pursuant to 32 V.S.A. 9817 to the Washington Superior Court, which affirmed the decision. Taxpayer raises several issues on appeal. Taxpayer argues that the Commissioner erred in finding that taxpayer purchased the boat at retail and that Topknits had been in Vermont waters for at least thirty days.
Taxpayer also raises two constitutional challenges to the tax.
Second, taxpayer argues that the tax violates the commerce clause. U.S. Const. art. We find no error or constitutional infirmity, and therefore affirm. On appeal, we will not set aside an administrative agency's findings unless clearly erroneous. We view the evidence in the light most favorable to the prevailing party and exclude any modifying evidence.