Craftmatic Comfort Manufacturing Corp. v. New York State Tax Commission

Kane, J. P.

Proceeding pursuant to CPLR article 78 (transferred to this court by order of the Supreme Court at Special Term, entered in Albany County) to review a determination of respondent which sustained a sales and use tax assessment imposed under Tax Law article 28.

Petitioner, a Pennsylvania corporation, is a wholesaler and retailer of electrically adjustable beds. Petitioner’s beds can be adapted to a number of positions, have an electric control console and can be specially equipped with side bars, trapeze bars, sockets for intravenous rods and similar medical equipment to accommodate…