The issues in this proceeding are (1) whether petitioner's sale of firearms to foreigners is subject to the State's sales and use tax and (2) whether respondents properly used a "test period" audit to assess tax liability. In June 1983, the Audit Division of the Department of Taxation and Finance issued to petitioner a notice of determination and demand for payment of sales tax for the period June 1, 1979 through May 31, 1982. The assessment...
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