AA Transportation Co. v. Commissioner of Revenue

In this case we are asked to determine whether a transportation company may rely on a certificate of public convenience and necessity issued pursuant to G. L. c. 159A, § 7, to obtain a tax abatement under G. L. c. 64H, § 6 {aa), for buses purchased before the certificate was issued. The latter statute provides that possession of a certificate of public convenience and necessity is a prerequisite for eligibility for a tax exemption thereunder. Since the taxpayer here did not possess such a certificate at the time the buses were purchased, we affirm the Appellate Tax Board’s (board’s) decision…