National Merchandising Corp. v. New York State Department of Taxation & Finance

Appeal from a judg*786ment of the Supreme Court at Special Term, entered October 29, 1976 in Albany County. Appellant is a Massachusetts corporation which engages in certain business activities in New York. The respondent Tax Commission, believing that revenue derived by the appellant from its activities here is subject to the sales tax, served a notice of deficiency on the appellant. Rather than follow the administrative appeal procedure set forth in the tax statute itself (Tax Law, §§ 1138, 1140), the appellant chose to commence what is essentially a declaratory judgment action seeking a ruling…