Legal Opinion
Orvis Co. v. Tax Appeals Tribunal
New York Court of Appeals
Decided June 14, 1995PublishedCited by 43 opinions
1Opinion of the Court
OPINION OF THE COURT
Levine, J.
On these appeals, the State Commissioner of Taxation and Finance seeks to overturn two decisions of the Appellate Division1 holding that Vermont vendors of products purchased by New Yorkers for use in this State were immunized from the duty to collect State compensating use taxes (Tax Law § 1110) under the Commerce Clause (US Const, art I, § 8) of the Federal Constitution. Petitioner Orvis Company, Inc. (Orvis) sells, at both retail and wholesale, camping, fishing and hunting equipment, casual and outdoor clothing and food and various gift items. Orvis’ retail…
2Cases cited20 opinions
- Complete Auto Transit, Inc. v. BradySupreme Court of the United States · 1977
- Quill Corp. v. North Dakota Ex Rel. HeitkampSupreme Court of the United States · 1992
- Wisconsin v. J. C. Penney Co.Supreme Court of the United States · 1941
- Western Live Stock v. Bureau of RevenueSupreme Court of the United States · 1938
- Oklahoma Tax Commission v. Jefferson Lines, Inc.Supreme Court of the United States · 1995
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3Cited by43 opinions
- Brown's Furniture, Inc. v. WagnerIllinois Supreme Court · 1996
- Overstock.com, Inc. v. New York State Department of Taxation & FinanceNew York Court of Appeals · 2013
- Moran Towing Corp. v. UrbachNew York Court of Appeals · 2003
- KFC Corporation Vs. Iowa Department Of RevenueSupreme Court of Iowa · 2010
- Rudolf Steiner Fellowship Foundation v. De LucciaNew York Court of Appeals · 1997
38 more not listed; retrieve them via the Exa API.