Dynamic Telephone Answering Systems, Inc. v. State Tax Commission

Appeal from a judgment of the Supreme Court (Prior, Jr., J.), entered March 12, 1987 in Albany County, which dismissed petitioner’s application, in a proceeding pursuant to CPLR article 78, to review a determination of respondent sustaining a sales and use tax assessment imposed under Tax Law articles 28 and 29.

Petitioner is engaged in the business of renting telephone answering equipment and providing related operator services. The recorded message on the answering machine refers emergency callers to an answering service which utilizes live operators. A basic monthly service charge of $25…