Matter of Twin Coast Newspapers, Inc. v. State Tax Comm'n

OPINION OF THE COURT

Memorandum.

The appeal should be dismissed, without costs.

Petitioner appeals from an Appellate Division order confirming a determination of the State Tax Commissioner that its “EXIT” and “ISIS” reports — computer printouts setting forth for each subscriber individually relevant statistics compiled from publications — are not “newspapers” exempt from sales and use taxes under Tax Law § 1115 (a) (5). The purported jurisdictional basis for this appeal is that a substantial constitutional question is directly involved (see, CPLR 5601 [b] [1]) in that the imposition of sales and…