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MATTER OF BLACKHAT CHIMNEY & FIREPLACE, INC. v. TAX APPEALS TRIBUNAL

521443.

145 A.D.3d 1213 (2016)

2016 NY Slip Op 08267

43 N.Y.S.3d 198

In the Matter of BLACKHAT CHIMNEY & FIREPLACE, 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 8, 2016.

Petitioner is involved in the sale, repair and installation of chimneys and fireplaces. In October 2008, petitioner was informed that it would undergo a tax audit by the Department of Taxation and Finance to review petitioner's sales and use tax liability. Upon completion of the audit, the Department assessed petitioner with additional...

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