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TOWN FAIR TIRE CENTERS, INC. v. COMMISSIONER OF REVENUE

SJC-10360

454 Mass. 601 (2009)

TOWN FAIR TIRE CENTERS, INC. v. COMMISSIONER OF REVENUE.

Supreme Judicial Court of Massachusetts, Suffolk.

August 25, 2009.

Attorney(s) appearing for the Case

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

David A. Guberman, Assistant Attorney General, for Commissioner of Revenue.

Deborah B. Weissbard & Glenn A. Perlow, for State of New Hampshire, amicus curiae, submitted a brief.

Kathleen King Parker, Frederick J. Nicely, & Todd A. Lard, for Council on State Taxation, amicus curiae, submitted a brief.

Present: MARSHALL, C.J., IRELAND, SPINA, COWIN, CORDY, BOTSFORD, & GANTS, JJ.

MARSHALL, C.J.

We consider in this appeal whether a vendor who sells "tangible personal property" to a Massachusetts resident is obligated to collect and remit Massachusetts use tax where the customer purchases and takes delivery of the merchandise outside the Commonwealth. Following a sales and use tax audit of Town Fair Tire Centers, Inc. (Town Fair), concluding, among other things, that certain automobile tires had been...

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