Hoffman v. City of Syracuse

Judgment and order reversed on the law and declaratory judgment granted in favor of the defendants, without costs of this appeal to any party. Memorandum: The plaintiffs brought this action for a declaratory judgment that the retail sales tax of the City of Syracuse (Local Law, 1951, No. 5 of City of Syracuse), enacted pursuant to chapter 278 of the Laws of 1947 does not apply to the retail sale of alcoholic beverages for off-premises consumption, and that, even if the tax does apply, it should be computed upon the retail sales price less the Federal and State excise taxes. The Special Term…