TROY, N.Y. – Fresh from a lengthy debate over the nature and characteristics of milk crates, the commissioners of New York’s Tax Appeals Tribunal have conquered a new challenge: beer pallets.

And like the dairy cooperative that got milked by the tax law, the Genesee Brewing Company got blitzed in its quest for a sales tax exemption on the wooden platforms used to cart canned, bottled and kegged beer to distributors.