Denis Corp. v. Commissioner of Revenue

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

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.