Matter of Washington Sq. Hotel LLC v. Tax Appeals Trib. of The State of New York

Proceeding pursuant to CPLR article 78 (initiated in this Court pursuant to Tax Law § 2016) to review a determination of respondent Tax Appeals Tribunal sustaining a sales and use tax assessment imposed under Tax Law articles 28 and 29.

Petitioner Washington Square Hotel LLC is a hotel that provided its guests with a continental breakfast that it purchased from Cafe C-III, a restaurant on its premises. Following an audit covering the period from December 2007 to May 2010, the Department of Taxation and Finance issued a notice of determination assessing Washington Square with an additional tax…