Legal Opinion
Northgate Construction Co. v. State Tax Commission
Massachusetts Supreme Judicial Court
Decided February 1, 1979PublishedCited by 10 opinions
1Opinion of the CourtWilkins, J.
We affirm the decision of the Appellate Tax Board that a contractor is liable for sales and use taxes on materials purchased and used in the construction of a turnkey project for a local housing authority.
Beginning in 1971, Northgate Construction Company, Inc. (Northgate), participated in the construction of two low income housing projects for the elderly in Malden. These projects, built for the Malden Housing Authority (MHA), were approved by the United States Department of Housing and Urban Development (HUD) and financed pursuant to the United States Housing Act of 1937. See current version…
2Cases cited7 opinions
- Animal Rescue League v. Assessors of BourneMassachusetts Supreme Judicial Court · 1941
- Laurin v. DeCarolis Construction Co., Inc.Massachusetts Supreme Judicial Court · 1977
- Kirby v. Board of Assessors of MedfordMassachusetts Supreme Judicial Court · 1966
- Commissioner of Labor & Industries v. Boston Housing AuthorityMassachusetts Supreme Judicial Court · 1963
- S. J. Groves & Sons Co. v. State Tax CommissionMassachusetts Supreme Judicial Court · 1977
2 more not listed; retrieve them via the Exa API.
3Cited by10 opinions
- Number Three Lounge, Inc. v. Alcoholic Beverages Control CommissionMassachusetts Appeals Court · 1979
- Commonwealth Electric Co. v. Department of Public UtilitiesMassachusetts Supreme Judicial Court · 1986
- Onex Communications Corporation v. Commissioner of RevenueMassachusetts Supreme Judicial Court · 2010
- Community Christian Church, Inc. v. State Board of Tax CommissionersIndiana Tax Court · 1988
- Jutland Construction Corp. v. Director, Division of TaxationNew Jersey Tax Court · 1982
5 more not listed; retrieve them via the Exa API.