D & H Distributing Co. v. Commissioner of Revenue

SJC-12260
Argue Date: Monday April 3, 2017
*Summary:   Sales Tax-- Whether a wholesaler doing business in Massachusetts is responsible for sales taxes involving “drop-shipments” of merchandise to a consumer in Massachusetts at the request of a retailer located outside of Massachusetts.
Justices: Gants, C.J., Lenk, Hines, Gaziano, Lowy, Budd, JJ.
Appellant: D & H Distributing Company
Counsel for Appellant: Philip S. Olsen, Esquire Sarah H. Beard, Esquire
Appellee: Commissioner of Revenue
Counsel for Appellee: Timothy R. Stille, Esquire Julie E. Green, A.A.G.
Court Appealed From: Appellate Tax Board
Lower Court Judge:
Route to SJC: Sua Sponte Transfer from Appeals Court
Amici Curiae:  

*Summary is not an official part of the court proceedings, it is presented so that those who access the website will have a general understanding of the legal issues in the case.

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