Pallette Stone Corp. v. Guyer Builders, Inc.

Appeal from a judgment of the Supreme Court (Brown, J.), entered October 27, 1993 in Saratoga County, upon a decision of the court in favor of plaintiff.

It is undisputed that, between April 1986 and December 1989, defendant purchased $700,347.16 worth of concrete and concrete products from plaintiff. Although the purchases were subject to sales tax, plaintiff collected no tax. A subsequent audit of plaintiff by the Department of Taxation and Finance for the period September 1, 1986 through November 30, 1989 resulted in a determination of a sales tax deficiency of $114,683.03, which plaintiff…