Carmine Restaurant, Inc. v. State Tax Commission

Proceeding pursuant to CPLR article 78 (transferred to this court by order of the Supreme Court at Special Term, entered in Albany County) to review a determination of the State Tax Commission which sustained a sales and use tax assessment imposed pursuant to articles 28 and 29 of the Tax Law. Petitioner operates the II Cortile Restaurant in New York City. A field audit revealed markups on food and beverages that were deemed unusually low. Because petitioner’s records did not include true copies of guest checks or cash register tapes separately stating the sales tax, as required by section…