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HOUGHTON MIFFLIN CO. v. STATE TAX COMMISSION

373 Mass. 772 (1977)

370 N.E.2d 441

HOUGHTON MIFFLIN COMPANY vs. STATE TAX COMMISSION.

Supreme Judicial Court of Massachusetts, Suffolk.

December 2, 1977.

Attorney(s) appearing for the Case

Harold Hestnes (Joel H. Sirkin with him) for Houghton Mifflin Company.

Terry Jean Seligmann, Assistant Attorney General, for the State Tax Commission.

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

WILKINS, J.

The broad issue in this appeal concerns the claim of Houghton Mifflin Company (Houghton) that its purchases of type composition from various independent typesetters and type composers (compositors) are not subject to the Massachusetts sales and use taxes. G.L.cc. 64H, 64I. Houghton argues that such purchases are "personal service transactions" exempted from the term "retail sale" by G.L.c. 64H, § 1 (13)...

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