Lowell Sun Publishing Co. v. Commissioner of Revenue

A judge of the Superior Court has reported questions in this action, brought under G. L. c. 30A, § 7 (1984 ed.), and G. L. c. 231A (1984 ed.), challenging the validity of the Commissioner of Revenue’s (commissioner’s) sales and use tax regulations. 830 Code Mass. Regs. § 64H.07 (1982). The newspapers contend that the regulations concerning the taxability for sales and use tax purposes of certain materials and machinery used in the publishing of newspapers do not properly reflect the scope of the exemptions from sales and use taxes set forth in G. L. c. 64H, § 6 (r) (1984 ed.), 2 and G. L. c.…