Archie Enterprises, Inc. v. State Tax Commission

Petitioners are four affiliated New York State corporations engaged in the publication and sale of comic magazines, and operate from the same address in New York City.' The procedure used in publishing and selling magazines is as follows: after the original comic book art work is prepared in black and white at petitioners’ New York City office it is sent to an independent contractor named Chemical Color Plate (Color Plate) located in Bridgeport, Connecticut. Color Plate prepares silver prints from the black and white art work and returns the silver prints to petitioners in New York City. The…