Yonkers Plumbing & Heating Supply Corp. v. Tully

OPINION OF THE COURT

Mikoll, J.

The issues raised in this proceeding deal with whether the petitioner is entitled to a tax credit pursuant to the Tax Law for sales taxes paid in full on sales to a buyer who subsequently defaults in payment and which amount becomes uncollectible; whether the sample month procedure utilized in an audit of sales claimed to be tax exempt was proper; and whether the petitioner bore its burden of proof on the tax-exempt status of purchases disallowed in the audit.

The petitioner made various open account sales to Clemente Plumbing Company (Clemente) from August 1,…