Legal Opinion
Ace Heating Service, Inc. v. State Tax Commission
Massachusetts Supreme Judicial Court
Decided October 28, 1976PublishedCited by 10 opinions
1Opinion of the CourtBraucher, J.
Two taxpayers seek abatements of sales and use taxes, claiming exemptions under G. L. c. 64H, § 6 (r) and (s), originally enacted temporarily by St. 1966, c. 14, § 1, continued by St. 1967, c. 757, § 1, and subsequently amended by St. 1971, c. 555, § 45. The taxpayers are heating contractors; in the performance of lump-sum contracts they sell, install and service hot water and steam generating boilers and related equipment, materials and supplies. The State Tax Commission (commission) and the Appellate Tax Board (board) denied the abatements sought, applying the commission’s Emergency Reg.…
2Cases cited6 opinions
- Niagara Mohawk Power Corp. v. WanamakerAppellate Division of the Supreme Court of the State of New York · 1955
- Fusco-Amatruda Co. v. Tax CommissionerSupreme Court of Connecticut · 1975
- Courier Citizen Co. v. Commissioner of Corporations & TaxationMassachusetts Supreme Judicial Court · 1971
- Board of Assessors of Holyoke v. State Tax CommissionMassachusetts Supreme Judicial Court · 1969
- Wakefield Ready-Mixed Concrete Co., Inc. v. State Tax CommissionMassachusetts Supreme Judicial Court · 1969
1 more not listed; retrieve them via the Exa API.
3Cited by10 opinions
- Xtra, Inc. v. Commissioner of RevenueMassachusetts Supreme Judicial Court · 1980
- S. J. Groves & Sons Co. v. State Tax CommissionMassachusetts Supreme Judicial Court · 1977
- Lowell Gas Co. v. Commissioner of Corporations & TaxationMassachusetts Supreme Judicial Court · 1979
- Metropolitan Property & Liability Insurance v. Commissioner of InsuranceMassachusetts Supreme Judicial Court · 1981
- Henry Perkins Co. v. Board of AssessorsMassachusetts Supreme Judicial Court · 1979
5 more not listed; retrieve them via the Exa API.