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MASSACHUSETTS BAY LINES, INC. v. COMMISSIONER OF REVENUE

No. 07-P-1524.

72 Mass. App. Ct. 321 (2008)

MASSACHUSETTS BAY LINES, INC. v. COMMISSIONER OF REVENUE.

Appeals Court of Massachusetts, Suffolk.

August 5, 2008.

Attorney(s) appearing for the Case

David J. Nagle (William E. Halmkin with him) for the taxpayer.

Christine A. Baily, Assistant Attorney General, for the Commissioner of Revenue.

Present: KANTROWITZ, KAFKER, & VUONO, JJ.

KAFKER, J.

The Legislature provided in an act relative to the construction and financing of convention and exhibition centers in the Commonwealth that any "water-based sightseeing . . . or entertainment cruise or tour . . . originating . . . in the commonwealth and conducted partly or entirely within the city of Boston" shall be surcharged five percent "on the price of any ticket purchased for" such cruise or tour...

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