Definition of Sale for Article 9A Receipts Factor
Division of Tax Appeals Administrative Law Judge determined Sunoco’s sale of oil pursuant to buy or sell arrangements was not a sale for purposes of computing New York State Article 9-A sales factor. The Matter of Sunoco Inc. Combined Affiliates could impact the definition of sale.
New York United States Gevorkyanv Judelson Matter Of Sunoco Inc Division Of Tax Appeals Administrative Law Pactual Ny Corp
Source: natlawreview.com