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SEARS, ROEBUCK & CO. v. STATE TAX COMMISSION

370 Mass. 127 (1976)

345 N.E.2d 893

SEARS, ROEBUCK AND CO. vs. STATE TAX COMMISSION (and a companion case).

Supreme Judicial Court of Massachusetts, Suffolk.

April 9, 1976.

Attorney(s) appearing for the Case

Mark A. Michelson (Andrew J. Newman with him) for the taxpayers.

Margot Gardner Botsford, Assistant Attorney General

(Howard Whitehead, Assistant Attorney General, with her) for the State Tax Commission.

James C. Heigham, for Massachusetts Newspaper Publishers Association, amicus curiae, submitted a brief.

Present: HENNESSEY, C.J., REARDON, QUIRICO, BRAUCHER, & WILKINS, JJ.

BRAUCHER, J.

The Appellate Tax Board (board) has upheld the imposition of use taxes on advertising supplements inserted into Massachusetts newspapers and distributed with them. The taxpayers operate retail stores in Massachusetts; they arranged for the printing of the supplements by printers outside Massachusetts and for the shipment of the supplements to the newspapers. We hold that the advertising supplements were parts of "newspapers," not subject to sales or use...

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