Tag Archives: Interstate Trucking

Supreme Judicial Court Rules Against Taxpayer in Regency Transportation

On January 6, the Massachusetts Supreme Judicial Court (“SJC”) issued its decision in Regency Transportation v. Commonwealth, finding against the taxpayer.  The taxpayer in Regency was a trucking company that purchased vehicles in states that did not charge sales tax on the purchases.  Regency used the vehicles more than half the time outside of Massachusetts … Continue Reading

Supreme Judicial Court hears Oral Argument in Regency

Today, the Massachusetts Supreme Judicial Court (“SJC”) heard oral argument in Regency Transportation v. Commonwealth, a case in which the taxpayer is challenging the Department of Revenue’s assessment of use tax on the full purchase price of vehicles that it purchased outside of Massachusetts and used more than half the time outside of Massachusetts as … Continue Reading

Trucking Company Appeals ATB Decision Upholding Use Tax Assessment on Trucks Used in Interstate Commerce

In a case to watch for interstate trucking companies, Regency Transportation, Inc. is appealing a use tax assessment upheld by the Massachusetts Appellate Tax Board (“ATB”). Regency had challenged the Department of Revenue’s assessment of use tax on trucks which, although stored and serviced in Massachusetts, were purchased outside of Massachusetts and used for transportation … Continue Reading

Interstate Truckers Beware—Massachusetts Aggressive Use Tax Policy on Vehicles Purchased Out-of-State Upheld by ATB in Regency Transportation Case

Early this month, the Appellate Tax Board issued a decision involving the application of Massachusetts use tax to trucks that could have implications for all transportation companies doing business in the Commonwealth. In Regency Transportation, Inc. v. Commissioner, the Board held that Regency Transportation, an interstate freight transportation company, was subject to Massachusetts use tax … Continue Reading
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