Rice MacHinery, Inc. v. Norberg

We have issued a writ of certiorari pursuant to the pertinent provisions of the Administrative Procedures Act, G.L. 1956 (1977 Reenactment) ch. 35 of title 42, in order that we may review a judgment entered in the Superior Court that affirmed a decision by the tax administrator assessing a deficiency determination as to certain sales taxes due the state from the petitioner, Rice Machinery, Inc. (Rice). The deficiency results from Rice’s failure to include within its tax computations certain freight charges collected from its customers. The narrative which follows is based on what transpired…