American Molasses Co. v. McGoldrick

The question involved in these appeals is simple. The New York City Sales Tax (Local Law No. 20 [published as No. 21] of 1934, as amended) imposes a tax, with exceptions not here material, upon receipts from every sale in the city of New York of “ tangible personal property sold at retail.” The statute provides that “ a1 retail sale ’ or ‘ sale at retail ’ means a sale to a customer, or to any person for any purpose other than for resale in the form of tangible personal property.” Sugar and molasses sold at wholesale must be packed in containers. The packers must purchase the containers. They…