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  5. 87 N.Y.2d 1004 (1996)
 

LORENZ v. DIV. OF TAXATION OF THE DEP'T OF TAXATION & FIN. OF THE STATE OF NEW YORK

87 N.Y.2d 1004 (1996)

665 N.E.2d 191

642 N.Y.S.2d 621

Franklin W. Lorenz, Appellant, v. Division of Taxation of the Department of Taxation and Finance of the State of New York, Respondent.

Court of Appeals of the State of New York.

Decided March 26, 1996.

Attorney(s) appearing for the Case

Albrecht, Maguire, Heffern & Gregg, P. C., Buffalo (Ralph J. Gregg and Alan J. Bozer of counsel), for appellant.

Dennis C. Vacco, Attorney-General, Albany (Andrew D. Bing, Victoria A. Graffeo and Peter H. Schiff of counsel), for respondent.

Chief Judge KAYE and Judges SIMONS, TITONE, BELLACOSA, SMITH, LEVINE and CIPARICK concur.

MEMORANDUM.

The order of the Appellate Division should be affirmed, with costs.

Plaintiff conceded that he was "a person required" to collect sales tax and was consequently personally liable for any such tax that was or should have been collected (Tax Law § 1131 [1]; § 1132 [a]; § 1133 [a]). It follows that plaintiff was also subject to Tax Law § 1145...

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