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LOWELL SUN PUBLISHING CO. v. COMMISSIONER OF REVENUE

397 Mass. 650 (1986)

493 N.E.2d 192

LOWELL SUN PUBLISHING COMPANY & others vs. COMMISSIONER OF REVENUE.

Supreme Judicial Court of Massachusetts, Suffolk.

May 27, 1986.

Attorney(s) appearing for the Case

James C. Heigham (Harry S. Dannenberg with him) for the plaintiffs.

Joan C. Stoddard, Assistant Attorney General, for the Commissioner of Revenue.

John S. Brown, George P. Mair, Wilmot R. Hastings & David L. Engel, for Globe Newspaper Company, amicus curiae, submitted a brief.

Present: HENNESSEY, C.J., WILKINS, NOLAN, LYNCH, & O'CONNOR, JJ.

WILKINS, J.

A judge of the Superior Court has reported questions in this action, brought under G.L.c. 30A, § 7 (1984 ed.), and G.L.c. 231A (1984 ed.), challenging the validity of the Commissioner of Revenue's (commissioner's) sales and use tax regulations. 830 Code Mass. Regs. § 64H.07 (1982). The newspapers contend that the regulations concerning the taxability for sales and use tax purposes of certain materials...

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