Linen World, Inc. v. New York State Tax Commission

— Weiss, J.

*878Petitioner* sells linens, pillows and similar items through a merchandising arrangement referred to as a "home party plan”, pursuant to which salespersons display and solicit orders for petitioner’s merchandise at parties organized by individual homeowners, identified as "hostesses”. In return for hosting parties, collecting payments and later distributing the product, hostesses receive discounts on their own orders. Upon receipt of a party order, petitioner procures the merchandise from a Vermont supplier. After repackaging the items, petitioner then ships each order from its home…