Sherman v. Commissioner of Revenue

Roughly in harmony with the life cycle of lawn grass, garage and yard sales erupt on the New England landscape. They are a contemporary phenomenon. A modest service business has developed in aid of these sales. Such is the occupation of the appellant taxpayer, Diane Sherman. She manages garage and yard sales for householders who are casting their surplus baggage into the stream of commerce.

At issue is whether Sherman is liable to collect and return to the Commonwealth sales tax on goods sold at the garage and yard sales she runs. The Commissioner of Revenue has assessed a tax of $24,887.77,…