New York Court of Appeals
In the Matter of Mounting & Finishing Company, Inc., Appellant, Against Joseph D. McGoldrick, as Comptroller of the…
March 8, 1945294 N.Y. 104
Summary
The Court affirmed the New York City Comptroller's determination that the materials purchased by Mounting & Finishing Company for manufacturing advertising displays are subject to the city sales tax because they are not bought "for resale" but as incident to a service. The Court also held that the company failed to meet its burden of proving that the cartons used to ship the displays were exempt from tax, so the tax applies to those as well.