Academy Beer Distributors, Inc. v. Commissioner of New York State Department of Taxation & Finance

—White, J.

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 Academy Beer Distributors, Inc. (hereinafter Academy)* is a wholesale and retail distributor of beer and soda. An audit conducted by the Department of Taxation and Finance of Academy’s sales tax returns for the period March 1, 1981 through May 31, 1984 revealed that Academy had reported $2,565,250 in sales which it claimed were exempt…