Saf-Tee Plumbing Corp. v. Tully

OPINION OF THE COURT

Mahoney, P. J.

Petitioner, a plumbing contractor, was audited for the three-year period of September 1, 1971 through August 31, 1974. As a result, the Sales Tax Bureau issued a determination and demand for sales taxes due of $15,950.40, plus penalties and interest of $5,413.36. Respondent sustained the determination and this transferred CPLR article 78 proceeding ensued.

All of the disputed transactions in this proceeding involve situations wherein petitioner did not collect sales taxes from customers who had furnished petitioner with a certificate of capital improvement.*…