Legal Opinion
Delta Sonic Car Wash Systems, Inc. v. Chu
Appellate Division of the Supreme Court of the State of New York
Decided July 14, 1988PublishedCited by 1 opinion
1Opinion of the CourtHarvey, J.
Proceeding pursuant to CPLR article 78 (transferred to this court by order of the Supreme Court, entered in Albany County) to review a determination of the State Tax Commission which sustained a sales and use tax assessment imposed under Tax Law articles 28 and 29.
Petitioner operates several car wash facilities which are located in Erie, Monroe and Niagara Counties. Vehicles travel through the facilities on conveyor systems while various wash*829ing and waxing services are performed by equipment inside the facilities. During that audit period, petitioner purchased various equipment and machinery…
2Cases cited4 opinions
- Grace v. New York State Tax CommissionNew York Court of Appeals · 1975
- Dental Society v. New York State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1985
- Dental Soc'y of the State v. New York State Tax Comm'nNew York Court of Appeals · 1985
- Shanty Hollow Corp. v. New York State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1985
3Cited by1 opinion
- Atlas Linen Supply Co. v. ChuAppellate Division of the Supreme Court of the State of New York · 1989