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MORTON BUILDINGS, INC. v. COMMISSIONER OF REVENUE.

No. 96-P-295.

43 Mass. App. Ct. 441 (1997)

MORTON BUILDINGS, INC. v. COMMISSIONER OF REVENUE.

Court of Appeals of Massachusetts, Suffolk.

August 28, 1997.

Attorney(s) appearing for the Case

Leo T. Sorokin, Assistant Attorney General, for the Commissioner of Revenue.

Abraham M. Stanger of New York (Richard Brunell with him) for the taxpayer.

Present: PERRETTA, GILLERMAN, & KASS, JJ.

KASS, J.

Are the raw materials, e.g., lumber and steel, used in building components prefabricated outside of Massachusetts and used in the erection of buildings in Massachusetts subject to the use tax, G. L. c. 641, § 2? The Appellate Tax Board decided that they are not, and from that decision the Commissioner of Revenue has appealed. We affirm.

Morton Buildings, Inc. (Morton), incorporated under Illinois law and with its principal office in that State...

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