Newark Florists, Inc. v. New York State Tax Commission

Proceeding pursuant to CPLR article 78 (transferred to this court by order of the Supreme Court at Special Term, entered in Albany County) to review a determination of respondent which sustained a sales tax assessment imposed under Tax Law article 28.

The undisputed facts are as follows. Petitioner, a New York corporation, is in the business of producing floricultural and horticultural products for sale. In connection with this business, petitioner purchased materials to construct "Canadian Greenhouses”, growing chambers consisting of metal frames covered by two layers of polyethylene. In…