[Download] "Matter Burger King v. State Tax Commission" by Court of Appeals of New York * Book PDF Kindle ePub Free

eBook details

Title: Matter Burger King v. State Tax Commission
Author : Court of Appeals of New York
Release Date : January 22, 1980
Genre: Law,Books,Professional & Technical,
Pages : * pages
Size : 67 KB

Description

In this consolidated article 78 proceeding, brought on, in the nature of certiorari, by three business-related taxpayers, the State Tax Commission asks us to review an order of the Appellate Division which modified an order of the Supreme Court which, in part, had annulled the commissions determinations denying petitioners applications for revision of sales tax assessments. In particular, in the context of the "fast food" restaurant business, this appeal poses issues that test the scope of subdivision (a) of section 1105 of the Tax Law, which imposes taxes on retail sales of "tangible personal property". The focus is on whether the taxpayers come within the exceptions to this impost articulated in either section 1101 (subd [b], par [4], cl [i], subcl [A]) of the Tax Law, which excludes a sale "for resale as such or as a physical component part of tangible personal property" (emphasis added), or section 1115 (subd [a], par [12]) of the Tax Law, which exempts the sale of machinery and equipment used to produce "tangible personal property".