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COMMISSIONER OF REVENUE v. McGRAW-HILL, INC.

383 Mass. 397 (1981)

420 N.E.2d 293

COMMISSIONER OF REVENUE vs. McGRAW-HILL, INC.

Supreme Judicial Court of Massachusetts, Suffolk.

April 14, 1981.

Attorney(s) appearing for the Case

Stephen S. Ostrach, Assistant Attorney General, for the plaintiff.

Charles A. Schwartz & John L. Cady, both of New York, for the defendant.

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

ABRAMS, J.

The Commissioner of Revenue appeals1 from a decision of the Appellate Tax Board (board) holding that the sale of construction industry information bulletins (Dodge Reports), compiled and marketed by McGraw-Hill, Inc. (McGraw-Hill), is excluded from the statutory definition of "sale" by virtue of G.L.c. 64H, § 1 (12) (f), and therefore is not subject to the sales tax. The Commissioner argues that the board's decision...

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