Albany Calcium Light Co. v. State Tax Commission

Sweeney, J. P.

This controversy requires us to pass upon the validity of appellant’s determination that "demurrage” charges collected by petitioner were subject to New York State sales tax. The facts are undisputed and the issue is one of law. We find no precise case in point.

Petitioner is engaged in the business of selling industrial gases to commercial customers. The gases are contained in metallic cylinders which are delivered to petitioner’s customers. By agreement the customers are allowed 30 days to use up the gas and return the empty cylinder to petitioner. Failure to return the empty…