Clark Franklin Press Corp. v. State Tax Commission

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

• holding also that “the plain meaning of § 6 [b] is that an exemption applies only when the direct purchaser ... is located outside of Massachusetts”
• “certain transfers of tangible personal property ... are incidental to the transferor’s business, serving to facilitate the consummation of the principal transactions” and, therefore, subject to taxation pursuant to G. L. c. 641, § 2

Source: CourtListener parenthetical corpus (CC0).