Keyword Search: Commerce Clause
SJC-10724: GLOBAL COMPANIES, LLC vs. COMMISSIONER OF REVENUE
Argument: Not yet scheduled.
Keywords: Commerce Clause - Constitutional Law - Tax
Question Presented: Whether a ferry company transporting many out-of-state visitors between points within Massachusetts is “engaged in” interstate commerce.
Facts: Global Companies, a fuel company, sold fuel to Hy-Line and collected sales tax. Hy-Line provides about one quarter of the transportation between Cape Cod, Martha’s Vineyard and Nantucket. Its …
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