Keyword Search: Tax
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 …
SJC-10691: BOSTON GAS COMPANY vs. BOARD OF ASSESSORS OF BOSTON
Argument: Not yet scheduled.
Keywords: Administrative Law - Commercial Property - Energy - Regulated Utilities - Tax
Question Presented:
Facts: Boston Gas is a regulated utility whose property and profits are heavily controlled by the Department of Public Utilities (“DPU”). Boston Gas owns nearly 1000 miles of delivery pipe and …
SJC-10623: ONEX COMMUNICATIONS CORPORATION vs. COMMISSIONER OF REVENUE
Argument: April 7, 2010
Keywords: Tax
Question Presented: Whether Onex was a manufacturing corporation pursuant to G.L. c. 63 § 42B, and therefore entitled to a sales and use tax exemption, during a period when it was developing specifications for a microchip but had not yet ordered it manufactured.
Facts: Between August 1, 1999 and September 21, 2001 (the “audit period”), Onex designed the hardware and software of a microchip and related systems. The result was a blueprint containing technical …
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