MATTER OF JOHN O. BUTLER CO. v. STATE TAX COMM'N


131 A.D.2d 953 (1987)

In the Matter of John O. Butler Company, Petitioner, v. State Tax Commission, Respondent

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

June 11, 1987


Yesawich, Jr., J.

Petitioner manufactures and sells dental products to dentists who in turn distribute them to some of their patients, on an as needed basis, at no extra charge. Believing the sales to be exempt from sales tax by reason of Tax Law § 1115 (a) (3), petitioner did not collect any tax thereon during the period in question, June 1, 1978 through November 30, 1981.

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