Alcoa Building Products, Inc. v. Commissioner of Revenue

This is an appeal from a decision of the Appellate Tax Board (board) affirming the denial by the Commissioner of Revenue (commissioner) of applications by Alcoa Building *225Products, Inc. (Alcoa), for the abatement of corporate excise taxes assessed for the tax years 1994, 1995, and 1996. Alcoa claims that the board erred in finding that activities engaged in by Alcoa sales representatives in Massachusetts during the relevant time period exceeded the “solicitation of orders,” thereby causing Alcoa to forfeit immunity from State taxation under Pub. L. 86-272. Instead, Alcoa argues that its…