Houghton Mifflin Co. v. State Tax Commission

The broad issue in this appeal concerns the claim of Houghton Mifflin Company (Houghton) that its purchases of type composition from various indepen dent typesetters and type composers (compositors) are not subject to the Massachusetts sales and use taxes. G. L. cc. 64H, 641. Houghton argues that such purchases are “personal service transactions” exempted from the term “retail sale” by G. L. c. 64H, § 1 (13). We disagree with Houghton’s contention and affirm the rulings of the Appellate Tax Board (board) on this issue.

A second issue of lesser scope is whether such purchases prior to August…