MATTER OF PENFOLD v. STATE TAX COMM'N


114 A.D.2d 696 (1985)

In the Matter of Richard C. Penfold, Doing Business as C.I.D. Refuse Service, Petitioner, v. State Tax Commission, Respondent

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

October 31, 1985


Yesawich, Jr., J.

Petitioner is engaged in the business of furnishing refuse removal services for commercial, industrial and residential customers. The refuse is disposed of at various landfills, including one owned by a corporation of which petitioner is the sole stockholder. These landfills charge petitioner a fee based on the amount of refuse dumped. In billing his customers, petitioner itemizes the charges for service, sales tax and dumping. For residential...

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