Briggs v. Page

This proceeding to review a determination of the Broome County Sales Tax Director assessing sales taxes against petitioner, a building contractor, on building materials used in his construction contracts with two churches holding tax exemption letters, all materials having been invoiced to, and paid for by the churches, was previously before us (15 A D 2d 34) and was then remitted to the respondent Director for clear factual findings and for such further proof as he might find relevant. The legal and factual issues were discussed in our opinion in some considerable detail but some repetition…