• Home
• Announcements
• Amicus
• sjc-10360

---

THE SUPREME JUDICIAL COURT IS SOLICITING AMICUS BRIEFS OR MEMORANDA FROM INTERESTED PARTIES IN THE FOLLOWING MATTER PENDING BEFORE THE COURT

ARGUMENT IS TENTATIVELY SCHEDULED FOR APRIL, 2009
AMICUS SUBMISSIONS ARE DUE ON OR BEFORE MARCH 23, 2009

SJC-10360
Town Fair Tire Centers, Inc. v. Commissioner of Revenue

Whether the Commissioner may collect use taxes, pursuant to G. L. c. 64I, § 4, on tires sold in New Hampshire to identified customers from Massachusetts by a Connecticut vendor engaged in business in New Hampshire and in the Commonwealth; and whether the taxation scheme violates the commerce clause by taxing commercial transactions occurring outside Massachusetts: whether there is sufficient nexus between the sales and Massachusetts.

Interested parties may file their briefs in the Office of the Clerk for the Commonwealth, John Adams Courthouse, Suite 1-400, Pemberton Square, Boston MA 02108-1724 (Telephone 617-557-1020). Parties filing amicus briefs are expected to comply with the requirements of Rules 17, 19 and 20 of Mass. Rules of Appellate Procedure. Amicus briefs, to assist the court, should focus on the ramifications of a decision and not solely on the interests of the parties filing such briefs.

January 26, 2009