Schwartz v. Tax Appeals Tribunal

Mikoll, J. P.

Petitioner owns and operates Globe Wholesale Company, a wholesale dealer and distributor of cigarettes (see, Tax Law § 470 [8]; 20 NYCRR 330.2 [h] [1]) and other products to retailers or subagents in New York. As a tax agent for New York City and the State, petitioner purchases and affixes stamps to packages of cigarettes in his inventory (see, Tax Law § 470 [11]; 20 NYCRR 330.2 [g] [1]), which stamps evidence payment of the cigarette tax (see, 20 NYCRR 330.2 [b]). The retailers or subagents pay the tax to petitioner upon their purchase of the cigarettes from him and, in turn,…