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NORTHGATE CONSTRUCTION CO., INC. v. STATE TAX COMM.

377 Mass. 205 (1979)

385 N.E.2d 967

NORTHGATE CONSTRUCTION COMPANY, INC. vs. STATE TAX COMMISSION.

Supreme Judicial Court of Massachusetts, Suffolk.

February 1, 1979.

Attorney(s) appearing for the Case

Robert H. Quinn (Anne Hyde with him) for the taxpayer.

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

Present: HENNESSEY, C.J., KAPLAN, WILKINS, LIACOS, & ABRAMS, JJ.

WILKINS, J.

We affirm the decision of the Appellate Tax Board that a contractor is liable for sales and use taxes on materials purchased and used in the construction of a turnkey project for a local housing authority.

Beginning in 1971, Northgate Construction Company, Inc. (Northgate), participated in the construction of two low income housing projects for the elderly in Malden. These projects, built for the Malden Housing Authority (MHA), were approved by...

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