Skaggs-Walsh, Inc. v. State Tax Commission

— Kane, J. P.

Proceedings pursuant to CPLR article 78 (transferred to this court by order of the Supreme Court at Special Term, entered in Albany County) to review three determinations of respondent which sustained sales and use tax assessments imposed under Tax Law articles 28 and 29.

The instant proceedings all involve the bulk sale of fuel oil distribution and service businesses. In this context, the common issue concerns respondent’s conclusion that the sales of customer lists were taxable as the sale of information under Tax Law § 1105 (c) (1).

This court has specifically held that the sale…