Legal Opinion
Coca Cola Bottling of Northampton v. Commr. of Revenue
Massachusetts Supreme Judicial Court
Decided January 22, 1985PublishedCited by 17 opinions
1Opinion of the CourtWilkins, J.
Coca Cola Bottling Company of Northampton (Coca Cola) bottles Coca Cola products at its plant in Northampton and sells those products to its dealers. It purchases returnable bottles, returnable cartons, and returnable shells 1 from out-of-State manufacturers. At issue is the question whether, for the period from June, 1972, through March, 1978, Coca Cola is liable for use taxes on the sales to it of returnable containers. The Appellate Tax Board (board) rejected Coca Cola’s challenge to the refusal by the Commissioner of Revenue to abate use taxes assessed against it. Coca Cola has appealed…
2Cases cited20 opinions
- Gay v. Canada Dry Bottling Co. of FloridaSupreme Court of Florida · 1952
- Arkansas Beverage Company v. HeathSupreme Court of Arkansas · 1975
- Mead v. Coca Cola Bottling Co.Massachusetts Supreme Judicial Court · 1952
- Goebel Brewing Co. v. State Board of Tax AdministrationMichigan Supreme Court · 1943
- Houghton Mifflin Co. v. State Tax CommissionMassachusetts Supreme Judicial Court · 1977
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3Cited by17 opinions
- Towle v. Commissioner of RevenueMassachusetts Supreme Judicial Court · 1986
- Sanitoy, Inc. v. Ilco Unican Corp.Massachusetts Supreme Judicial Court · 1992
- Insurance Co. of State of Pa. v. JohnsonSupreme Court of Vermont · 2009
- Rhoades Salvage/ABC Metals v. Town of Milton SelectboardSupreme Court of Vermont · 2010
- Associated Beverage Co. v. Board of EqualizationCalifornia Court of Appeal · 1990
12 more not listed; retrieve them via the Exa API.