Greene & Kellogg, Inc. v. Chu

Proceeding pursuant to CPLR article 78 (transferred to this court by order of the Supreme Court, entered in Albany County) to review a determination of the State Tax Commission which sustained a sales and use tax assessment imposed under Tax Law articles 28 and 29.

The issue in this proceeding is whether substantial evidence supports the determination by respondents that medical equipment and supplies purchased by petitioner for use in its respiratory therapy services were not purchases "for resale” (Tax Law § 1101 [b] [4] [i] [A]) and were thus subject to taxation (see, Tax Law § 1105 [a];…