MATTER OF ALCONOX, INC. v. NEW YORK STATE TAX COMM'N


114 A.D.2d 575 (1985)

In the Matter of Alconox, Inc., Petitioner, v. New York State Tax Commission, Respondent

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

October 10, 1985


Kane, J.

Petitioner, incorporated in New York, owns the formula for a detergent used in laboratories and markets the detergent from its office in New York City. The product is manufactured in New Jersey by Fabric Chemical Corporation (Fabric), packaged in containers supplied by petitioner at the manufacturing site in Jersey City, New Jersey, and stored there until shipped to petitioner's customers.

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