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MATTER OF VERMONT INFO. PROCESSING, INC. v. TAX APPEALS TRIBUNAL OF THE STATE OF NEW YORK

206 A.D.2d 764 (1994)

615 N.Y.S.2d 99

In the Matter of Vermont Information Processing, Inc., Petitioner, v. Tax Appeals Tribunal of the State of New York et al., Respondents

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

July 28, 1994

Yesawich Jr., J.

Petitioner, a Vermont-based corporation, markets computer software and hardware to beverage distributors across the nation. While auditing the records of one of petitioner's New York customers, the Audit Division of the Department of Taxation and Finance (hereinafter the Division) discovered a letter from petitioner that appeared to refer to activities, carried on by petitioner within this State, that the Division believed to be subject...

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