Legal Opinion
Raemart Drugs, Inc. v. Wetzler
Appellate Division of the Supreme Court of the State of New York
Decided April 26, 1990PublishedCited by 4 opinions
1Opinion of the Court
OPINION OF THE COURT
Harvey, J.
Petitioner is a corporation engaged in the business of operating a chain of retail drug stores in New York County. Among the approximately 20,000 types of items sold by petitioner were cigarettes, which were sold both by the pack and by the carton and which accounted for approximately 15% of petitioner’s gross receipts. Petitioner sold cigarettes using the "unit price” method, whereby the sales tax due on the taxable portion of receipts from their sale is included as part of the sales price. On a typical day, petitioner’s stores would handle transactions…
2Cases cited9 opinions
- W. T. Grant Co. v. JosephNew York Court of Appeals · 1957
- Licata v. ChuNew York Court of Appeals · 1985
- S. H. B. Super Markets, Inc. v. ChuAppellate Division of the Supreme Court of the State of New York · 1987
- Giordano v. State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1988
- Sloan's Supermarkets, Inc. v. ChuAppellate Division of the Supreme Court of the State of New York · 1988
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3Cited by4 opinions
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