Continental-Hyannis Furn. Co. v. State Tax Commission

This is an appeal pursuant to G. L. c. 58A, § 13, from a decision of the Appellate Tax Board denying, in part, the taxpayer’s request for certain rulings of law. The requested rulings would have resulted in an abatement of the amount of sales tax assessed against the taxpayer. The sole issue raised by this appeal is whether the sales tax imposed by G. L. c. 64H, § 2, can be assessed and collected on accounts receivable irrespective of whether those accounts have been collected by the vendor.

Our examination of the language and clear meaning of the statute compels us to conclude that accounts…