The Massachusetts Supreme Judicial Court has agreed to accept jurisdiction and hear the taxpayer's appeal in Regency Transportation, Inc. v. Commissioner, a case in which the Appellate Tax Board, ("ATB") upheld 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 and distribution services throughout the Eastern United States. On March 19, 2015, Regency appealed the ATB’s decision with the Massachusetts Appeals Court. Subsequently, Regency filed an application for Direct Appellate Review (“DAR”). The DAR application is a procedural step, whereby a party with an appeal pending at the Appeals Court that involves novel questions of law, questions of constitutionality or questions pertaining to the public interest, can request that those questions be decided by the Supreme Judicial Court, Massachusetts’ highest court, without first having been heard at the Appeals Court. On May 21, 2015, the Supreme Judicial Court granted the DAR and the case was transferred to the SJC's jurisdiction. Regency's first brief is due June 26, 2015. For additional coverage, see our prior post.