GREANEY, J.
This is an appeal by the Commissioner of Revenue (commissioner), pursuant to G. L. c. 58A, § 13, from a decision of the Appellate Tax Board (board), abating a controlled substances tax (CST) assessed against Robert Mullins (taxpayer) pursuant to G. L. c. 64K. Relying primarily on the United States Supreme Court's decision in Department of Revenue of Mont. v. Kurth Ranch,
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