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AMES VOLKSWAGEN v. TAX COMM

58 A.D.2d 454 (1977)

Ames Volkswagen, Ltd., et al., Appellants, v. State Tax Commission, Respondent

Appellate Division of the Supreme Court of the State of New York, Third Department.

July 28, 1977

Attorney(s) appearing for the Case

Martin, Noonan, Hislop, Troue & Shudt (J. Paul Troue of counsel), for appellants.

Louis J. Lefkowitz, Attorney-General (Robert W. Bush and Ruth Kessler Toch of counsel), for respondent.

KOREMAN, P. J., and SWEENEY, J., concur with GREENBLOTT, J.; MAIN, J., dissents and votes to reverse in an opinion, LARKIN, J., not taking part.

GREENBLOTT, J.

Petitioners challenge the constitutionality of certain provisions of the Tax Law. Section 1137-A of the Tax law (references are to the Tax Law unless otherwise specified), the primary focus of petitioner's challenge, is contained within article 28 of the Tax Law dealing with sales and use taxes. Subdivision (a) of section 1105 of that article imposes a 4% sales tax upon the receipts from every...

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