Appellate Division of the Supreme Court of the State of New York October 26, 2006 (OfficeMax North America v. Tax Appeals Tribunal of Department of Taxation & Finance)

Peters, J.

Proceeding pursuant to CPLR article 78 (initiated in this Court pursuant to Tax Law § 2016) to review a determination of respondent Tax Appeals Tribunal which, inter alia, sustained a sales and use tax assessment under Tax Law articles 28 and 29.

The Division of Taxation conducted a sales tax audit of petitioner between 1995 and 2000.