Town Fair Tire Centers, Inc. v. Commissioner of Revenue

We consider in this appeal whether a vendor who sells “tangible personal property” to a Massachusetts resident is obligated to collect and remit Massachusetts use tax where the customer purchases and takes delivery of the mer*602chandise outside the Commonwealth. Following a sales and use tax audit of Town Fair Tire Centers, Inc. (Town Fair), concluding, among other things, that certain automobile tires had been sold at Town Fair’s New Hampshire stores to Massachusetts residents and inferentially were installed on vehicles registered in Massachusetts, the Commissioner of Revenue (commissioner)…