Wegmans Food Markets, Inc. v. Department of Taxation & Finance

Order unanimously affirmed, with costs. Memorandum: We affirm for reasons stated in the memorandum decision by Special Term, Boehm, J. (Wegmans Food Mkts. v Department of Taxation & Fin., 126 Misc 2d 144). We note only that Special Term erred in characterizing a 1977 opinion letter by the State Tax Commissioner to the New York City Industrial Development Agency as a rule or regulation subject to the filing requirements of NY Constitution, article IV, § 8, Executive Law § 102 (2), and State Administrative Procedure Act § 202 (2). However, as this finding is not necessary to the court’s…