Associated Testing Laboratories, Inc. v. Commissioner of Revenue

Associated Testing Laboratories, Inc. (taxpayer), appeals, pursuant to G. L. c. 58A, § 13, from a decision of the Appellate Tax Board (board), in which the board declined to abate sales taxes assessed against the taxpayer on the taxpayer’s purchase of testing equipment between January, 1988, and December, 1990. The Commissioner of Revenue (commissioner) issued notices of assessment for all three tax years, and shortly thereafter the taxpayer paid all taxes, interest, and penalties assessed. The taxpayer then filed timely applications of abatement for the taxes at issue. Following a hearing…