state of new york tax appeals - Tax Appeals Tribunal

y the Division that those services were not taxable. Finally, petitioner failed to maintain
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adequate, verifiable records of sales made during the audit period.
The determination of the Administrative Law Judge is, therefore, affirmed.
Accordingly, it is ORDERED, ADJUDGED and DECREED that:
1. The exception of What A Difference Cleaning, Inc. is denied;
2. The determination of the Administrative Law Judge is affirmed;
3. The petition of What A Difference Cleaning, Inc. is denied; and
4. The three notices of determination dated September 30, 2004 are sustained.
DATED: Troy, New York
May 15, 2008
/s/ Charles H. Nesbitt
Charles H. Nesbitt
President
/s/ Carroll R. Jenkins
Carroll R. Jenkins
Commissioner
/s/ Robert J. McDermott
Robert J. McDermott
Commissioner