MATTER OF 21 CLUB, INC. v. TAX APPEALS TRIBUNAL OF STATE OF NEW YORK

505992

69 A.D.3d 996 (2010)

892 N.Y.S.2d 659

2010 NY Slip Op 32

In the Matter of 21 CLUB, INC., Petitioner, v. TAX APPEALS TRIBUNAL OF STATE OF NEW YORK et al., Respondents.

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

Decided January 7, 2010.


Malone Jr., J.

Petitioner is a restaurant and catering business that offered the use of audiovisual equipment to its catering customers. The equipment that petitioner offered to its customers was rented by petitioner from a company named Presentation Services pursuant to a written agreement. Petitioner did not pay sales tax on its rental of the equipment from Presentation Services; instead, it billed its catering customers for the total cost of the event—including...

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