Elmer H. Hoffman Et Al. v. City Syracuse Et Al‪.‬

[2 N.Y.2d 484 Page 487] A retail liquor store operator and an association of liquor dealers seek a declaratory judgment that the City of Syracuse
Sales Tax Law does not cover the sale of alcoholic beverages for off-premises consumption or, at least, if that be decided
against them, that the sales tax on such beverages be computed on the retail price of the bottled liquor, less the federal
and state excise taxes included in such price.