D & H DISTRIBUTING COMPANY v. COMMISSIONER OF REVENUE

SJC-12260.

477 Mass. 538 (2017)

D & H DISTRIBUTING COMPANY v. COMMISSIONER OF REVENUE.

Supreme Judicial Court of Massachusetts, Suffolk.

July 31, 2017.


Attorney(s) appearing for the Case

Philip S. Olsen ( Jonathan A. Block also present) for the taxpayer.

Julie E. Green , Assistant Attorney General, for Commissioner of Revenue.

Present: GANTS, C.J., LENK, HINES, GAZIANO, LOWY, BUDD, & CYPHER, JJ.


If a consumer enters his or her neighborhood sporting goods store in Massachusetts and purchases a baseball glove, the store, as the "vendor," collects the Massachusetts sales tax owed from the consumer and remits it to the Department of Revenue (department). See G. L. c. 64H, §§ 1, 2. This case evaluates a more complex transaction...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases