Legal Opinion
Vermont Information Processing, Inc. v. Tax Appeals Tribunal
Appellate Division of the Supreme Court of the State of New York
Decided July 28, 1994PublishedCited by 2 opinions
1Opinion of the CourtYesawich Jr., J.
Proceeding pursuant to CPLR article 78 (initiated in this Court pursuant to Tax Law § 2016) to review a determination of respondent Tax Appeals Tribunal which sustained a sales and use tax assessment imposed under Tax Law articles 28 and 29.
Petitioner, a Vermont-based corporation, markets computer software and hardware to beverage distributors across the nation. While auditing the records of one of petitioner’s New York customers, the Audit Division of the Department of Taxation and Finance (hereinafter the Division) discovered a letter from petitioner that appeared to refer to activities,…
2Cases cited6 opinions
- Quill Corp. v. North Dakota Ex Rel. HeitkampSupreme Court of the United States · 1992
- Miller Brothers Co. v. MarylandSupreme Court of the United States · 1954
- Scripto, Inc. v. CarsonSupreme Court of the United States · 1960
- National Geographic Society v. California Board of EqualizationSupreme Court of the United States · 1977
- Felt & Tarrant Manufacturing Co. v. GallagherSupreme Court of the United States · 1939
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3Cited by2 opinions
- Orvis Co. v. Tax Appeals TribunalNew York Court of Appeals · 1995
- Orvis Co. v. Tax Appeals TribunalNew York Court of Appeals · 1995