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RAYTHEON COMPANY v. COMMISSIONER OF REVENUE

455 Mass. 334 (2009)

RAYTHEON COMPANY v. COMMISSIONER OF REVENUE.

Supreme Judicial Court of Massachusetts, Suffolk.

November 10, 2009.

Attorney(s) appearing for the Case

Robert M. Buchanan, Jr. (Samuel B. Bruskin with him) for the taxpayer.

Timothy J. Casey, Assistant Attorney General, for Commissioner of Revenue.

Frederick J. Nicely, Jana S. Leslie & Todd A. Lard, of the District of Columbia, & Kathleen King Parker, for Council on State Taxation, amicus curiae, submitted a brief.

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

BOTSFORD, J.

This is a sales and use tax case. At issue is the meaning of the term "sale at retail" in the sales and use tax statutes, G. L. c. 64H and G. L. c. 64I, respectively. The Commissioner of Revenue (commissioner) refused to grant the taxpayer, Raytheon Company (Raytheon), an abatement of sales and use taxes relating to certain goods that constituted overhead or indirect cost items purchased by Raytheon in connection with its performance of work on different...

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