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AMES VOLKSWAGEN v. TAX COMM

47 N.Y.2d 345 (1979)

In the Matter of Ames Volkswagen, Ltd., et al., Appellants, v. State Tax Commission, Respondent.

Court of Appeals of the State of New York.

Decided June 12, 1979.

Attorney(s) appearing for the Case

J. Paul Troue for appellants.

Robert Abrams, Attorney-General (Michael F. Colligan and William J. Kogan of counsel), for respondent.

Chief Judge COOKE and Judges WACHTLER and MEYER concur with Judge GABRIELLI; Judge JONES dissents and votes to reverse in a separate opinion in which Judges JASEN and FUCHSBERG concur.

GABRIELLI, J.

We hold that the Legislature validly and constitutionally imposed upon vendors, who have already collected sales taxes upon their sales made between March 1 and March 20, the statutory obligation to accelerate their sales tax payments which become due on March 20 by estimating their sales and resultant taxes thereon for the balance of that month, in order...

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