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COCA COLA BOTTLING OF NORTHAMPTON v. COMMR. OF REVENUE

393 Mass. 726 (1985)

473 N.E.2d 187

COCA COLA BOTTLING COMPANY OF NORTHAMPTON vs. COMMISSIONER OF REVENUE.

Supreme Judicial Court of Massachusetts, Suffolk.

January 22, 1985.

Attorney(s) appearing for the Case

Bartholomew P. Molloy (Norma J. Brettell with him) for the taxpayer.

Thomas A. Barnico, Assistant Attorney General, for the Commissioner of Revenue.

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

WILKINS, J.

Coca Cola Bottling Company of Northampton (Coca Cola) bottles Coca Cola products at its plant in Northampton and sells those products to its dealers. It purchases returnable bottles, returnable cartons, and returnable shells1 from out-of-State manufacturers. At issue is the question whether, for the period from June, 1972, through March, 1978, Coca Cola is liable for use taxes on the sales to it of returnable containers. The...

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