United Parcel Service, Inc. v. Comptroller of Treasury

How courts have described this case

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

• stating that the Legislature’s purpose “in enacting § 326(gg) was simply to preserve and clarify the existing scope of the tax exemption under Rule 64”
• finding that the Tax Court correctly determined that the exemption applied to delivery vans, which delivered goods primarily within the State, because the goods themselves crossed state lines and were thus part of interstate commerce
• In establishing a regulation at issue, “the Comptroller has overridden the plain meaning of the statute. Accordingly, [the regulation] should not be followed.”

Source: CourtListener parenthetical corpus (CC0).