Johnson & Porter Realty Co. v. Commissioner of Revenue Administration

This interlocutory transfer without ruling, approved by the Superior Court (Cann, J.), involves legal issues arising out of the plaintiffs’ petition for declaratory judgment challenging the constitutionality of the minimum business profits tax. RSA 77-A:2-a (Supp. 1981) (repealed by Laws 1982, chapter 42). For the reasons that follow, we hold that RSA 77-A:2-a (Supp. 1981) is unconstitutional and that the taxpayers are entitled to a refund.

The plaintiffs are business organizations subject to the provisions of the Business Profits Tax, RSA ch. 77-A, and were required to file 1981 business…