Bloomingdale Bros v. Chu

To an ordinary person, sales effected by acceptance of orders and payments for the merchandise at a nonresident vendor’s out-of-State office might well be considered to have been consummated outside the jurisdiction of New York taxing authorities. Nevertheless, for more than 40 years, it has been the settled law of this State that such transactions are subject to sales tax here if they encompass ultimate physical delivery of the goods in New York, even by common carrier (see, McGoldrick v A. H. DuGrenier, Inc., 309 US 70, 77), and even when delivery was F.O.B. the vendor’s out-of-State…