OPINION
BEVILACQUA, Chief Justice.
The tax administrator filed this petition for certiorari pursuant to G.L.1956 (1977 Reenactment) § 42-35-16 seeking review of a Superior Court judgment which held that booklets purchased by Statewide Multiple Listing Service, Inc. (MLS) were publications within the meaning of G.L.1956 (1970 Reenactment) § 44-18-30(B) and therefore exempt from imposition of a use tax.
MLS is a statewide, nonbusiness corporation...
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