Legal Opinion
Celestial Food of Massapequa Corp. v. New York State Tax Commission
New York Court of Appeals
Decided November 20, 1984PublishedCited by 14 opinions
1Opinion of the Court
OPINION OF THE COURT
Memorandum.
The order of the Appellate Division should be reversed, with costs, the motion of respondent, Celestial Food of Massapequa Corp., for summary judgment denied, and the cross motion of appellant State Tax Commission for summary judgment granted declaring valid regulation 20 NYCRR 528.20 (d) (2).1
The issue before us is whether the purchase of certain paper and plastic items by a fast food restaurant is a “retail sale of tangible personal property” subject to sales tax under subdivision (a) of section 1105 of the Tax Law, or is subject to an exclusion from sales…
2Cases cited2 opinions
- Burger King, Inc. v. State Tax CommissionNew York Court of Appeals · 1980
- Celestial Food of Massapequa Corp. v. New York State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1983
3Cited by14 opinions
- Xo New York, Inc. v. Commissioner of Taxation & FinanceAppellate Division of the Supreme Court of the State of New York · 2008
- Helmsley Enterprises, Inc. v. Tax Appeals TribunalAppellate Division of the Supreme Court of the State of New York · 1993
- Adamar v. Director, Division of TaxationNew Jersey Tax Court · 1997
- Custom Management Corp. v. New York State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1989
- Dental Society v. New York State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1989
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