COMMISSIONER OF REVENUE v. FASHION AFFILIATES, INC.


387 Mass. 543 (1982)

441 N.E.2d 520

COMMISSIONER OF REVENUE vs. FASHION AFFILIATES, INC.

Supreme Judicial Court of Massachusetts, Suffolk.

October 29, 1982.


Attorney(s) appearing for the Case

Judith S. Yogman, Assistant Attorney General, for the plaintiff.

Lawrence M. Slater & Victoria L. Polito, for the defendant, submitted a brief.

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

Present: WILKINS, ABRAMS, NOLAN, LYNCH, & O'CONNOR, JJ.


WILKINS, J.

The Commissioner of Revenue has appealed from a decision of the Appellate Tax Board (board) granting Fashion Affiliates, Inc., an abatement of use taxes assessed on its rental of certain machinery used in the manufacture of clothing. The board concluded, we think correctly, that the machinery, known as the "Markamatic System" and leased by Fashion Affiliates, was exempt from use taxes by reason of the provisions of G.L.c. 64H, § 6 (s), as appearing...

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