Petitioner operates the Il Cortile Restaurant in New York City. A field audit revealed markups on food and beverages that were deemed unusually low. Because petitioner's records did not include true copies of guest checks or cash register tapes separately stating the sales tax, as required by section 1135 of the Tax Law, the auditor conducted a markup test utilizing the 14 most popular items on the restaurant's menu, which disclosed substantially higher markups on the food...
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