Case Name: Denis Corporation vs. Commissioner of Revenue
Court: Massachusetts Appeals Court
Jurisdiction: Massachusetts
Decision Date: 1993-02-16
Citations: 34 Mass. App. Ct. 909
Docket Number: No. 91-P-1428
Parties: Denis Corporation vs. Commissioner of Revenue.
Judges: 
Reporter: Massachusetts Appeals Court Reports
Volume: 34
Pages: 909–909

Head Matter:
Denis Corporation vs. Commissioner of Revenue.
No. 91-P-1428.
February 16, 1993.
James D. O’Brien, Jr., for the plaintiff.
Jon Laramore, Assistant Attorney General, for the Commissioner of Revenue.

Opinion:
The decision of the Appellate Tax Board dated August 13, 1991, was correct for the reasons stated therein. The concept advanced by the taxpayer that its portable stone-crushing machines should be regarded as industrial plants having a succession of fixed locations at the quarries where they are employed for various periods of time would make nonsense of the amendment to G. L. c. 64H, § 6(s), effected by St. 1971, c. 555, § 45, when the concept of "industrial plant" in § 6(s) was confined to "a factory at a fixed location. . . ." This amendment was in apparent response to Wakefield Ready-Mixed Concrete Co. v. State Tax Commn., 356 Mass. 8, 10-12 (1969), which had held that cement mixer trucks should be regarded as "industrial plants" within the meaning of § 6(s) (thus making replacement parts exempt from the sales and use tax) despite their mobile character.
Decision of Appellate Tax Board affirmed.