Scotsmen Press, Inc. v. State Tax Appeals Tribunal
Appellate Division of the Supreme Court of the State of New York
1Opinion of the Court
OPINION OF THE COURT
Harvey, J.
The facts are relatively undisputed. Petitioner is a commercial printer and publisher of weekly pennysavers which are distributed free of charge to consumers within a particular geographic area. Along with advertisements, the pennysavers also contain community service notices and some articles of general community interest. After an audit of petitioner for the period from June 1, 1978 through August 31, 1983, the *632Audit Division of respondent Department of Taxation and Finance determined that petitioner failed to pay sales and use taxes on its purchases of the…
2Cases cited7 opinions
- Judd v. ConstantineAppellate Division of the Supreme Court of the State of New York · 1990
- Blue Spruce Farms, Inc. v. New York State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1984
- Blue Spruce Farms, Inc. v. New York State Tax CommissionNew York Court of Appeals · 1984
- Rauer v. State University of New YorkAppellate Division of the Supreme Court of the State of New York · 1990
- G & B Publishing Co. v. Department of Taxation & Finance, Sales Tax BureauAppellate Division of the Supreme Court of the State of New York · 1977
2 more not listed; retrieve them via the Exa API.
3Cited by9 opinions
- Gallacher v. Commissioner of Revenue ServicesSupreme Court of Connecticut · 1992
- Arizona Department of Revenue v. Great Western Publishing, Inc.Court of Appeals of Arizona · 1999
- Civil Service Employees Ass'n, Local 1000 v. AngelloAppellate Division of the Supreme Court of the State of New York · 2000
- In Re Picket Fence PreviewSupreme Court of Vermont · 2002
- Henry v. WetzlerAppellate Division of the Supreme Court of the State of New York · 1992
4 more not listed; retrieve them via the Exa API.