Legal Opinion
Westwood Pharmaceuticals, Inc. v. Chu
New York Supreme Court
Decided May 24, 1990PublishedCited by 1 opinion
1Opinion of the Court
OPINION OF THE COURT
Thomas F. McGowan, J.
Plaintiff, Westwood Pharmaceuticals, Inc., commenced this action to obtain a declaration that the information provided to it by A. C. Nielsen is excluded from taxation pursuant to Tax Law § 1105 (c) (1). It now seeks summary judgment.
Section 1105 provides for the imposition of a 4% sales tax upon:
"(c) The receipts from every sale, except for resale, of the following services:
"(1) The furnishing of information by printed, mimeographed or multigraphed matter or by duplicating written or printed matter in any other manner, including the services of…
2Cases cited8 opinions
- Winegrad v. New York University Medical CenterNew York Court of Appeals · 1985
- Friends of Animals, Inc. v. Associated Fur Manufacturers, Inc.New York Court of Appeals · 1979
- Mountain View Coach Lines, Inc. v. StormsAppellate Division of the Supreme Court of the State of New York · 1984
- New York Life Insurance v. State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1981
- Metropolitan Life Insurance v. State Tax CommissionNew York Court of Appeals · 1981
3 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Westwood Pharmaceuticals, Inc. v. ChuAppellate Division of the Supreme Court of the State of New York · 1990