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![handle is hein.nytax/nytcas0059 and id is 1 raw text is: 2007 New York Tax Cases
J-I
STATE OF NEW YORK
DIVISION OF TAX APPEALS
In the Matter of the Petition
of
LIBERTY RESEARCH, INC./ DETERMINATION
FOOD & DRUG RESEARCH LABORATORIES DTA NO. 820547
for Revision of a Determination or for Refund of
of Sales and Use Taxes under Articles 28 and 29
of the Tax Law for the Period March 1, 2000 through
February 28, 2003.
Petitioner, Liberty Research, Inc./ Food & Drug Research Laboratories, 170 Route 17C,
Waverly, New York 14892-0107, filed a petition for revision of a determination or for refund of
sales and use taxes under Articles 28 and 29 of the Tax Law for the period March 1, 2000 through
February 28, 2003.
A hearing was held before Dennis M. Galliher, Administrative Law Judge, at the offices of
the Division of Tax Appeals, 641 Lexington Avenue, New York, New York on February 23, 2006
at 10:30 A.M., with all briefs to be submitted by July 8, 2006, which date commenced the six-month
period for issuance of this determination (Tax Law § 2010[3]). Petitioners appeared by S. Buxbaum
and Company, CPA's, LLP (Michael Buxbaum, CPA). The Division ofTaxation appeared by Mark
F. Volk, Esq. (Robert Maslyn, Esq., of counsel).
ISSUE
Whether the Division of Taxation's determination upon audit that petitioner owed additional
sales tax, plus interest, was proper and should be sustained.
FINDINGS OF FACT
1. Petitioner, Liberty Research, Inc./ Food & Drug Research Laboratories (Liberty),
conducts research into animal health products, and also breeds specific antibody defined animals to
be used in its own research projects and to be sold to other research facilities for use in their research
projects.
2. By a letter dated September 2,2003, the Division of Taxation (Division) advised Liberty](ViewImageLocal?handle=hein.nytax/nytcas0059&div=1&collection=&method=preview&ext=.png&size=3)