Finserv Computer Corp. v. Tully

OPINION OF THE COURT

Con. G. Cholakis, J.

This an article 78 proceeding brought to review a decision of the State Tax Commission which sustained a notice of determination and demand for payment of sales and use taxes. In issue is the question of whether the sales made by the petitioner are excluded from taxation by reason of section 1105 (subd [c], par [1]) of the Tax Law. There is no factual dispute and upon this proceeding the petitioner has expressly adopted the factual findings as contained in the respondents’ decision.

The petitioner’s business activity is described as follows (decision,…