Yellow Book of New York, Inc. v. Commissioner of Taxation & Finance
Appellate Division of the Supreme Court of the State of New York
1Opinion of the CourtEgan Jr., 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, among other things, sustained the denial of a sales and use tax refund.
Petitioner publishes and distributes telephone directories, containing both advertisements and telephone and address information, to state residents and businesses free of charge. In doing so, petitioner arranges, through various distributors, to have the individual directories delivered door-to-door in the geographic area corresponding to the coverage of the…
2Cases cited17 opinions
- Quill Corp. v. North Dakota Ex Rel. HeitkampSupreme Court of the United States · 1992
- Riley v. County of BroomeNew York Court of Appeals · 2000
- Trump-Equitable Fifth Avenue Co. v. GliedmanNew York Court of Appeals · 1982
- Moran Towing & Transportation Co. v. New York State Tax CommissionNew York Court of Appeals · 1988
- Moran Towing Corp. v. UrbachNew York Court of Appeals · 2003
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- In re Kaminski G.New York City Family Court · 2010
- O'Brien v. New York State Commissioner of EducationAppellate Division of the Supreme Court of the State of New York · 2013
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