IRELAND, C.J.
The plaintiff, Global Companies, LLC (Global), appeals from a decision of the Appellate Tax Board (board) denying Global's application for an abatement for sales tax it paid on the sale of fuel to a customer, Hyannis Harbor Tours, Inc., doing business as Hy-Line Cruises (Hy-Line), between July 1, 2002, and July 31, 2005, pursuant to G. L. c. 64H, § 6 (o). The board determined that Hy-Line did not "engage in foreign
Welcome to the leading source of independent legal reporting
Let's get started
Sign on now to see your case.
Or view more than 10 million decisions and orders.