Casement v. Tax Appeals Tribunal

Proceeding pursuant to CPLR article 78 (initiated in this Court pursuant to Tax Law § 2016) to review a determination of respondent Tax Appeals Tribunal which sustained a sales and use tax assessment imposed under Tax Law articles 28 and 29.

Petitioner owns two drive-in, coin-operated, self-service car wash establishments, consisting of a total of 11 bays, located in the City of Poughkeepsie, Dutchess County. In these establishments, different from drive-through car washes, the customer drives his or her car into a bay and inserts quarters into a meter which, in turn, activates hand-held…