Darman Building Supply Corp. v. Mattox

Rose, J.P.

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

The Division of Taxation audited petitioner’s sales tax liability for its sales of construction materials over a three-year period beginning in March 2001. Petitioner consented to a test period audit and, using a three-month period, the auditor determined that petitioner underreported its taxable sales and *1151overreported exempt sales. The auditor…