Legal Opinion
Information Services, Inc. v. Commissioner of Revenue
Massachusetts Appeals Court
Decided November 10, 1999No. 98-P-0502PublishedCited by 4 opinions
1Opinion of the CourtGreenberg, J.
In filing Massachusetts sales tax returns for the period December, 1988, through April, 1992, Information Services, Inc. (Information), excluded charges for “pre-camera” services that were provided to its customers prior to microfilming documents. The Commissioner of Revenue (commissioner) determined that Information was obligated to collect sales tax on these pre-camera services and assessed a tax deficiency of $34,903.
After the commissioner denied an application for abatement, Information, conforming with G. L. c. 58A, § 7, as in effect prior to St. 1998, c. 485, § 2, and G. L. c. 62C, §…
2Cases cited5 opinions
- Towle v. Commissioner of RevenueMassachusetts Supreme Judicial Court · 1986
- Kennametal, Inc. v. Commissioner of RevenueMassachusetts Supreme Judicial Court · 1997
- Houghton Mifflin Co. v. State Tax CommissionMassachusetts Supreme Judicial Court · 1977
- Commissioner of Revenue v. McGraw-Hill, Inc.Massachusetts Supreme Judicial Court · 1981
- Browning-Ferris Industries, Inc. v. State Tax CommissionMassachusetts Supreme Judicial Court · 1978
3Cited by4 opinions
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- A.D. Store Co. v. Executive Director of DePartment of RevenueSupreme Court of Colorado · 2001
- A.D. Store Co. v. Executive Director of DePartment of RevenueSupreme Court of Colorado · 2001
- Black Rock Golf Club, LLC v. Board of Assessors of HinghamMassachusetts Appeals Court · 2012