Bethlehem Auto Laundry, Inc. v. Murphy

This is an article 78 proceeding brought to annul a determination of the respondent with relation to a sales tax imposed on the operation of coin-operated machines.

There apparently is no dispute as to the facts upon which the respondent made his determination but the challenge of the petitioner is a two-pronged thrust at the law involved.

The petitioner is a domestic corporation engaged in the operation of a car wash and waxing service through coin-operated machines.

The machines for such service are activated by the customer’s insertion of a 25-cent coin in them.

In addition to such services…