CELESTIAL FOOD v. TAX COMM


98 A.D.2d 157 (1983)

Celestial Food of Massapequa Corporation, Respondent, v. New York State Tax Commission et al., Appellants

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

December 29, 1983


Attorney(s) appearing for the Case

Robert Abrams, Attorney-General (Maurice K. Peaslee and William J. Kogan of counsel), for appellants.

Gerard A. Navagh for respondent.

SWEENEY, J. P., KANE, MIKOLL and YESAWICH, JR., JJ., concur.


MAIN, J.

The facts are not disputed. After the decisions by the Court of Appeals in Matter of Burger King v State Tax Comm. (51 N.Y.2d 614) and Servomation Corp. v State Tax Comm. (51 N.Y.2d 608), which held that paper or plastic packaging materials (e.g., containers, cups, lids, wrappings, sleeves) are not subject to sales tax when purchased by fast food restaurants...

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