NOLAN, J.
The plaintiff, Jan Co. Central, Inc. (Jan Co.), brought this action against the Commissioner of the Department of Revenue (department) in the Supreme Judicial Court for the county of Suffolk. Jan Co. seeks declaratory and injunctive relief from the imposition of sales and use taxes on certain paper and plastic products purchased by it. The matter was reserved and reported by a single justice on a joint motion of the parties.
Jan Co. seeks a declaratory...
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