Wakefield Ready-Mixed Concrete Co., Inc. v. State Tax Commission

This is an appeal from a decision of the Appellate Tax Board (the board) denying an abatement of use taxes assessed to the appellant (Wakefield) with respect to the use by it of replacement parts and machinery for its concrete mixer trucks purchased in April, 1966 (fn. 1). Wakefield has complied with all procedural requirements. The taxes have been paid. The sole question is whether replacement parts are within the exemption from use tax granted by St. 1966, c. 14, § 1, subsec. 6 (s), 2 which excluded from the impact of sales and use taxes, “Sales of machinery, or replacement parts thereof,…