Westwood Pharmaceuticals, Inc. v. Chu
Appellate Division of the Supreme Court of the State of New York
1Opinion of the Court
OPINION OF THE COURT
Balio, J.
The issue on this appeal is whether certain marketing reports prepared by A.C. Nielsen Company (Nielsen) for the plaintiff Westwood Pharmaceuticals (Westwood) constitute information services that are subject to sales tax pursuant to section 1105 (c) of the Tax Law. Specifically, the question is whether the reports are excluded from taxation because they are "personal or individual in nature” and the information is not "substantially incorporated in reports furnished to other^]” (Tax Law § 1105 [c] [1]). We conclude that Supreme Court correctly determined that the…
2Cases cited16 opinions
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