Ames Volkswagen, Ltd. v. State Tax Commission

Petitioners challenge the constitutionality of certain provisions of the Tax Law. Section 1137-A of the Tax law (references are to the Tax Law unless otherwise specified), the primary focus of petitioner’s challenge, is contained within article 28 of the Tax Law dealing with sales and use taxes. Subdivision (a) of section 1105 of that article imposes a 4% sales tax upon the receipts from every retail sale of tangible personal property. A vendor is required to collect the tax from each customer when collecting the price charged for each item of personal property (§ 1132, subd [a]), which he…