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MATTER OF ALDENS, INC. v. TULLY

70 A.D.2d 720 (1979)

In the Matter of Aldens, Inc., Appellant, v. James H. Tully, Jr., et al., as Constituting The State Tax Commission, Respondents

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

May 17, 1979

The issue in this case is whether the petitioner was required to collect and pay over the local taxes imposed by all local taxing jurisdictions in New York. The taxpayer agrees it is responsible to collect State sales and use taxes and also local taxes. The facts have been stipulated. Petitioner operates a mail order business in 50 States, including New York State and abroad. Its main office and several warehouses are located in...

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