Leger v. Commissioner of Revenue

The plaintiff appeals from a decision of the Appellate Tax Board upholding the commissioner’s denial of applications for abatemenf of sales taxes, totaling $97,565.38, assessed to the decedent taxpayer for the periods between January 1, 1985, and September 30, 1985, and between July 1, 1987, and March 31, 1990. We affirm.

During the relevant periods, the taxpayer was engaged in the business of reupholstering office chairs. In his reupholstering transactions, the taxpayer collected a sales tax from his customers for the cost of materials, but did not charge or collect sales tax on the cost of…