Global Companies, LLC v. Commissioner of Revenue

The plaintiff, Global Companies, LLC (Global), appeals from a decision of the Appellate Tax Board (board) denying Global’s application for an abatement for sales tax it paid on the sale of fuel to a customer, Hyannis Harbor Tours, Inc., doing business as Hy-Line Cruises (Hy-Line), between July 1, 2002, and July 31, 2005, pursuant to G. L. c. 64H, § 6 (o). The board determined that Hy-Line did not “engage in foreign *493and interstate commerce” within the meaning of the statute’s sales tax exemption. Global argues error in the board’s legal conclusions. Because we agree with the board that Hy-Line…