Artex Systems, Inc. v. Urbach

—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 deficiency of sales and use taxes imposed under Tax Law articles 28 and 29.

In 1990 petitioner Artex Systems, Inc., a Canadian corporation, entered into a $5.8 million lump-sum subcontract with Tishman Construction Corporation to provide limestone veneer precast concrete panels for the outside facade of the Regent Hotel that was being constructed in New York City. Thereafter, following a field audit wherein the…