Fannon & Osmond Photography, Inc. v. Commissioner of Taxation & Finance

— Crew III, 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.

Petitioners are New York corporations engaged in the business of producing audio/visual presentations for corporate clients who wish to present product information to their sales forces. At issue in this proceeding is whether certain art supplies and artwork used to create the slides and soundtracks used in the presentations are exempt from…