MATTER OF JERICHO BOATS OF SMITHTOWN, INC. v. STATE TAX COMM'N OF THE DEP'T OF TAXATION & FIN.


144 A.D.2d 163 (1988)

In the Matter of Jericho Boats of Smithtown, Inc., Petitioner, v. State Tax Commission of the Department of Taxation and Finance, Respondent

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

October 20, 1988


Kane, J.

The issue before us is whether respondent properly determined that petitioner was responsible for the collection and payment of sales taxes in connection with certain sales of secondhand boats for which petitioner had acted as a broker. At the hearing held upon petitioner's request for a redetermination, testimony and evidence was presented which established the following facts. Petitioner was in the business of selling new pleasure boats. In...

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