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MATTER OF DUNKIN' DONUTS MID-ATL. DISTRIBUTION CTR., INC. v. TAX APPEALS TRIBUNAL OF THE STATE OF NEW YORK

225 A.D.2d 903 (1996)

639 N.Y.S.2d 168

IN THE MATTER OF Dunkin' Donuts Mid-Atlantic Distribution Center, 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.

March 14, 1996

Mercure, J. P.

Petitioner distributes various products to donut shops located within New York. This proceeding centers upon one of those products, wax tissue paper, used (as recited in the parties' stipulated statement of facts) by donut shop personnel (1) to pick up individual donuts or muffins and place them in bags or boxes, such that the donut or muffin is partially covered and separated from other donuts...

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