Legal Opinion
Bloomingdale Bros. v. Chu
New York Court of Appeals
Decided July 2, 1987PublishedCited by 10 opinions
1Opinion of the Court
*220OPINION OF THE COURT
Titone, J.
The question presented is whether a non-New York resident’s out-of-State purchase of a gift from a store, which also does business in New York, is a transaction subject to New York State sales tax solely because, at the customer’s request, the store arranges to have the gift delivered by common carrier, to the ultimate intended recipient in New York. We hold that in such circumstances, the transaction must be deemed to have occurred wholly outside New York State and that, consequently, the New York State sales tax is inapplicable.
According to the stipulated…
2Cases cited11 opinions
- Jones v. BermanNew York Court of Appeals · 1975
- McLeod v. J. E. Dilworth Co.Supreme Court of the United States · 1944
- Dun & Bradstreet, Inc. v. City of New YorkNew York Court of Appeals · 1937
- Trump-Equitable Fifth Avenue Co. v. GliedmanNew York Court of Appeals · 1982
- McGoldrick v. Felt & Tarrant Mfg. Co.Supreme Court of the United States · 1940
6 more not listed; retrieve them via the Exa API.
3Cited by10 opinions
- Debevoise & Plimpton v. New York State Department of Taxation & FinanceNew York Court of Appeals · 1993
- Cove Hollow Farm, Inc. v. State of New York Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1989
- Matter of Level 3 Communications, LLC v. Clinton CountyAppellate Division of the Supreme Court of the State of New York · 2016
- Dresser-Rand Co. v. ChamplinAppellate Division of the Supreme Court of the State of New York · 2007
- Epstein v. New York Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1987
5 more not listed; retrieve them via the Exa API.