Denis Corp. v. Commissioner of Revenue

Massachusetts Appeals Court

Denis Corp. v. Commissioner of Revenue

607 N.E.2d 437, 34 Mass. App. Ct. 909

CourtMassachusetts Appeals Court

DecidedFebruary 16, 1993

DocketNo. 91-P-1428

StatusPublished

This text of 607 N.E.2d 437 (Denis Corp. v. Commissioner of Revenue) is published on Counsel Stack Legal Research, covering Massachusetts Appeals Court primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Denis Corp. v. Commissioner of Revenue, 607 N.E.2d 437, 34 Mass. App. Ct. 909 (Mass. Ct. App. 1993).

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Opinion

The decision of the Appellate Tax Board dated August 13, 1991, was correct for the reasons stated therein. The concept advanced by the taxpayer that its portable stone-crushing machines should be regarded as industrial plants having a succession of fixed locations at the quarries where they are employed for various periods of time would make nonsense of the amendment to G. L. c. 64H, § 6(s), effected by St. 1971, c. 555, § 45, when the concept of “industrial plant” in § 6(s) was confined to “a factory at a fixed location. . . .” This amendment was in apparent response to Wakefield Ready-Mixed Concrete Co. v. State Tax Commn., 356 Mass. 8, 10-12 (1969), which had held that cement mixer trucks should be regarded as “industrial plants” within the meaning of § 6(s) (thus making replacement parts exempt from the sales and use tax) despite their mobile character.

Decision of Appellate Tax Board affirmed.

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The decision of the Appellate Tax Board dated August 13, 1991, was correct for the reasons stated therein. The concept advanced by the taxpayer that its portable stone-crushing machines should be regarded as industrial plants having a succession of fixed locations at the quarries where they are employed for various periods of time would make nonsense of the amendment to G. L. c. 64H, § 6(s), effected by St. 1971, c. 555, § 45, when the concept of “industrial plant” in § 6(s) was confined to “a factory at a fixed location. . . .” This amendment was in apparent response to Wakefield Ready-Mixed Concrete Co. v. State Tax Commn., 356 Mass. 8, 10-12 (1969), which had held that cement mixer trucks should be regarded as “industrial plants” within the meaning of § 6(s) (thus making replacement parts exempt from the sales and use tax) despite their mobile character.

Decision of Appellate Tax Board affirmed.

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Bluebook (online)

607 N.E.2d 437, 34 Mass. App. Ct. 909, Counsel Stack Legal Research, https://law.counselstack.com/opinion/denis-corp-v-commissioner-of-revenue-massappct-1993.

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