Regency Transportation, Inc. v. Commissioner of Revenue

Regency Transportation, Inc. (Regency), appeals from a decision of the Appellate Tax Board affirming in part the denial of an abatement of the motor vehicle use tax assessed against it under G. L. c. 641, § 2. We granted Regency’s application for direct appellate review to decide whether an unappor-tioned use tax imposed on Regency’s interstate fleet of vehicles violates the commerce clause of the United States Constitution. For the reasons discussed herein, we conclude it does not.

1. Background. The essential facts are not disputed. Regency is a Massachusetts S corporation that operates a…