GLOBE NEWSPAPER CO. v. COMMISSIONER OF REVENUE


410 Mass. 188 (1991)

571 N.E.2d 617

GLOBE NEWSPAPER CO. vs. COMMISSIONER OF REVENUE.

Supreme Judicial Court of Massachusetts, Suffolk.

May 20, 1991.


Attorney(s) appearing for the Case

John S. Brown for the plaintiff.

Peter Sacks, Assistant Attorney General (Thomas A. Barnico, Assistant Attorney General, with him) for the defendant.

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

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


ABRAMS, J.

On July 18, 1990, the Governor approved tax legislation which amended the statutory exemptions to the sales and use taxes for certain manufacturing processes. St. 1990, c. 121, §§ 48, 49. On July 19, 1990, the Globe Newspaper Company filed a complaint in the Supreme Judicial Court for Suffolk County, contending that these amendments impermissibly burden the Globe's rights under the First and Fourteenth...

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