Raised Computer Floors, Inc. v. Chu

Yesawich, Jr., J.

Proceeding pursuant to CPLR article 78 (transferred to this court by order of the Supreme Court at Special Term, entered in Albany County) to review a determination of respondent State Tax Commission which sustained a sales and use tax assessment imposed under Tax Law articles 28 and 29.

Petitioner installs, repairs and demolishes special flooring called a "raised floor”. Its purpose is to provide an underfloor cavity to accommodate electrical conduits, air delivery ducts and mechanical service lines. The raised floor is formed by first bolting or gluing adjustable steel…