Matter of Mounting Finishing Co. v. McGoldrick

This proceeding is brought by petitioner to review a determination by the Comptroller of the City of New York that certain sales to petitioner are subject to the New York City sales tax (Administrative Code, § N 41-1.0 et seq.): Generally, petitioner, as it states in its brief to this court, “ manufactures and sells advertising displays to national advertisers and others.” The materials purchased by petitioner and taxed by the Comptroller are cardboard, paper, glue, wood, fibre board, etc., used by petitioner in building up, manufacturing or assembling the completed display pieces delivered…