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COMMISSIONER OF REVENUE v. JAFRA COSMETICS, INC.

433 Mass. 255 (2001)

COMMISSIONER OF REVENUE v. JAFRA COSMETICS, INC.

Supreme Judicial Court of Massachusetts, Suffolk.

January 25, 2001.

Attorney(s) appearing for the Case

Pierce O. Cray, Assistant Attorney General, for Commissioner of Revenue.

Jonathan M. Zorn (Steven A. Kaufman with him) for the taxpayer.

Present: MARSHALL, C.J., GREANEY, IRELAND, SPINA, COWIN, & SOSMAN, JJ.

SPINA, J.

The Commissioner of Revenue (commissioner) appeals, pursuant to G. L. c. 58A, § 13, from a decision by the Appellate Tax Board (board) granting Jafra Cosmetics, Inc. (taxpayer), an abatement of sales and use taxes assessed from 1967 to 1982.1 The board concluded that the consultants who sold the taxpayer's products in Massachusetts, who within the taxpayer's organization are the only persons authorized to make

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