Datascope Corp. v. Tax Appeals Tribunal

OPINION OF THE COURT

Casey, J.

Tax Law former § 1110 provided: "Except to the extent that property or services have already been or will be subject to the sales tax under this article, there is hereby imposed on every person a use tax for the use within this state * * * (B) of any tangible personal property manufactured, processed or assembled by the user, if items of the same kind of tangible personal property are offered for sale by him in the regular course of business”.

Pursuant to this provision, a use tax was imposed on petitioner, a manufacturer and seller of medical equipment and…