The New York Supreme Court, Appellate Division, determined that a catering business should have paid sales tax on its rental of audiovisual equipment. Since the petitioner did not rent the equipment to anyone other than its catering customers, the rerental of the equipment is purely incidental to the primary purpose of the business and not a rerental that would qualify for the resale exemption. (21 Club, Inc. v. Tax Appeals Tribunal, New York Supreme Court, Appellate Division, Third Judicial Department, No. 505992, January 7, 2010)