MATTER OF HOME DEPOT USA, INC. v. TAX APPEALS TRIBUNAL OF THE STATE OF NEW YORK

506461

68 A.D.3d 1571 (2009)

2009 NY Slip Op 10008

893 N.Y.S.2d 313

In the Matter of HOME DEPOT USA, INC., Petitioner, v. TAX APPEALS TRIBUNAL OF THE STATE OF NEW YORK et al., Respondents.

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

Decided December 31, 2009.


STEIN, J.

This proceeding concerns petitioner's request for a refund of certain sales tax payments that petitioner made in New York between 1997 and 2003. Petitioner is a home improvement retailer that operates throughout the United States, including New York. During the period in question, petitioner had private-label credit card agreements with two third-party finance companies. In accordance with those agreements, the finance companies issued credit cards bearing...

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