Robert R. Bliss
Statement from the Massachusetts Department of Revenue on SJC decision in Town Fair Tire case
Today's SJC decision clearly answers the questions posed in the Town Fair Tire case, which has always been in DOR's view a case with a narrow set of facts and scope.
The SJC has ruled that as a matter of state law there was insufficient evidence to prove that the tires sold in New Hampshire Town Fair Tire stores were actually used in Massachusetts.
The SJC decision is the end of the line for this case, since it does not involve constitutional issues that might require the attention of a higher court.
The decision also leaves intact the status quo ante; namely that those Massachusetts residents who purchase items in a no-tax state for use in Massachusetts are as a matter of law supposed to report the use tax, equivalent to the Massachusetts sales tax, on their state income tax form.