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MATTER OF ZUCKERMAN v. TAX APPEALS TRIB. OF THE STATE OF NEW YORK

526059.

174 A.D.3d 1073 (2019)

105 N.Y.S.3d 599

2019 NY Slip Op 05602

In the Matter of Michael Zuckerman et al., Petitioners, 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 July 11, 2019.

Petitioner Titan Elevator & Lifts LLC engages in the purchase, sale, installation and servicing of, among other things, elevators and dumbwaiters. Titan was not registered as a sales tax vendor and did not pay sales or compensating use taxes on the purchase of the elevators or other products it installed. In January 2010, the Department...

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