Perlstein Builders, Inc. v. New York 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 denied petitioner’s request for a refund of sales tax payments. In May, 1972, petitioner, a general construction corporation, entered into a contract with Maimonides Institute for the construction of a dormitory. In purchasing materials for construction of the dormitory, petitioner paid the sales tax. Upon presenting its bill to Maimonides, petitioner learned for the first time that Maimonides was…