Courier Citizen Co. v. Commissioner of Corporations & Taxation

The plaintiff (Courier) sought declaratory relief in the county court concerning its liability for sales tax (G. L. c. 64H) on its purchase of certain machinery, equipment, and supplies, “used directly” by it in its “fully integrated” printing business. The single justice reserved the matter, without decision, for the determination of the full court on the pleadings 2 and statements of agreed facts, which amount to a case stated. The general question presented is whether particular items of materials, machinery, and replacement parts are exempt from sales tax under subsecs, (r) and (s) of c.…