Rowe Contracting Co. v. State Tax Commission

The commission and the taxpayer each appeal from the decision of the Appellate Tax Board (the board) granting a partial abatement of sales and use taxes assessed under St. 1966, c. 14. The taxpayer contends that, under c. 14, § 1, subsecs. 6 (r) and 6 (s), and § 2, subsec. (5), machinery parts and supplies purchased for use in its crushed stone business were exempt from the excise imposed by c. 14. The commission claims that the excise was applicable to the purchase or use of the items. Certain facts were agreed. The board made a preliminary order containing certain findings, and also…