Legal Opinion
Scholastic Specialty Corp. v. Tax Appeals Tribunal
Appellate Division of the Supreme Court of the State of New York
Decided November 18, 1993PublishedCited by 4 opinions
1Opinion of the CourtMahoney, J.
Proceeding pursuant to CPLR article 78 (initiated in this Court pursuant to Tax Law § 2016) to review a determination of respondent Tax Appeals Tribunal which sustained an assessment of sales and use taxes imposed under Tax Law articles 28 and 29.
Petitioner Scholastic Specialty Corporation (hereinafter SSC) produces and sells parochial school uniforms in the metropolitan New York City area. While it sells a portion of its products to retailers for resale (a nontaxable transaction [see, Tax Law § 1105 (a)]), pursuant to agreements with various parochial schools it also comes into those schools…
2Cases cited3 opinions
- Christ Cella, Inc. v. State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1984
- Shukry v. Tax Appeals TribunalAppellate Division of the Supreme Court of the State of New York · 1992
- Vebol Edibles, Inc. v. State of New York Tax Appeals TribunalAppellate Division of the Supreme Court of the State of New York · 1990
3Cited by4 opinions
- Petak v. Tax Appeals TribunalAppellate Division of the Supreme Court of the State of New York · 1995
- Center Moriches Monument Co. v. Commissioner of Taxation & FinanceAppellate Division of the Supreme Court of the State of New York · 1995
- Hygrade Casket Corp. v. Commissioner of Taxation & FinanceAppellate Division of the Supreme Court of the State of New York · 1995
- New York Ass'n of Homes & Services for the Aging, Inc. v. Commissioner of New York State Department of HealthAppellate Division of the Supreme Court of the State of New York · 1995