21 Club, Inc. v. Tax Appeals Tribunal
Appellate Division of the Supreme Court of the State of New York
1Opinion of the CourtMalone Jr., J.
Petitioner is a restaurant and catering business that offered the use of audiovisual equipment to its catering customers. The equipment that petitioner offered to its customers was rented by petitioner from a company named Presentation Services pursuant to a written agreement. Petitioner" did not pay sales tax on its rental of the equipment from Presentation Services; instead, it billed its catering customers for the total cost of the event—including audiovisual equipment rental—collected sales tax on the amount billed and remitted the sales tax to the state.
After an audit, as is relevant…
2Cases cited6 opinions
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- Custom Management Corp. v. New York State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1989
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