Legal Opinion
Savemart, Inc. v. State Tax Commission
Appellate Division of the Supreme Court of the State of New York
Decided November 21, 1984PublishedCited by 10 opinions
1Opinion of the Court
Proceeding pursuant to CPLR article 78 (transferred to this court by order of the Supreme Court at Special Term, entered in Albany County) to *1002review a determination of the State Tax Commission which sustained a sales and use tax assessment imposed under articles 28 and 29 of the Tax Law.
Petitioner Savemart, Inc., is a large-volume retailer and wholesale distributor of electronic home entertainment equipment. At the time of the sales tax audit involved herein, Save-mart operated 26 retail stores in the New York City metropolitan area. It is the practice of Savemart to purchase its inventory in…
2Cases cited3 opinions
- F. & M. Schaefer Brewing Co. v. GerosaNew York Court of Appeals · 1958
- Matter of Seafarer Fiber Glass Yachts, Inc.District Court, E.D. New York · 1979
- RAC Corp. v. GallmanAppellate Division of the Supreme Court of the State of New York · 1972
3Cited by10 opinions
- Bloomingdale Bros. v. ChuNew York Court of Appeals · 1987
- Matter of Parikh v. SchmidtAppellate Division of the Supreme Court of the State of New York · 2021
- P-H Fine Arts, Ltd. v. New York State Tax Appeals TribunalAppellate Division of the Supreme Court of the State of New York · 1996
- West Valley Nuclear Services Co. v. Tax Appeals TribunalAppellate Division of the Supreme Court of the State of New York · 2000
- Ace Provision & Luncheonette Supply, Inc. v. ChuAppellate Division of the Supreme Court of the State of New York · 1987
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