TIR 07-11: ATB Decision in Adirondack Beverages Corporation
The Massachusetts Appellate Tax Board (ATB) has issued a decision in Adirondack Beverages Corporation v. Commissioner of Revenue Docket Nos. C267064 and C275091 (June 1, 2007). The issue in this case involved the proper method of calculating abandoned deposit amounts under G.L. c. 94, ss. 321-327 (the “Bottle Bill”).
The Commissioner had argued that deposit amounts be calculated inclusive of all beverage containers sold to distributors or dealers and delivered to their warehouses in Massachusetts. The ATB concluded that the Bottle Bill refers only to retail sales to consumers in
Commissioner of Revenue
July 25, 2007