Monarch Lodge No. 45 of the Improved, Benevolent & Protective Order of Elks of the World v. City of New York

In this action for a declaratory judgment, the plaintiff’s motion for judgment on the pleadings and the defendant’s cross motion for judgment on the pleadings and for summary judgment will be considered together.

The plaintiff claims that it is entitled to exemption from the New York City Sales Tax under the following provisions of section N41-2.0 of the Administrative Code, as amended by Local Law No. 71 of City of New York of the Local Laws of 1952:

“ b. Any transaction by or with the following shall not be subject to tax hereunder:

“ 4. Any corporation, or association, or trust, or community…