Compass Adjusters & Investigators, Inc. v. Commissioner of Taxation & Finance
Appellate Division of the Supreme Court of the State of New York
1Opinion of the Court
*40OPINION OF THE COURT
Casey, J.
At issue on this appeal is whether Supreme Court erred in granting judgment in favor of plaintiffs declaring that the services provided by plaintiffs as licensed independent adjusters are not protective and detective services subject to the sales and use tax imposed by Tax Law § 1105 (c) (8) (added by L 1990, ch 190, § 173). We answer the question in the negative and affirm Supreme Court’s order.
Plaintiffs are licensed as independent adjusters pursuant to Insurance Law article 21 and also licensed as private investigators pursuant to General Business Law article…
2Cases cited9 opinions
- Dun & Bradstreet, Inc. v. City of New YorkNew York Court of Appeals · 1937
- Church of St. Paul & St. Andrew v. BarwickNew York Court of Appeals · 1986
- Debevoise & Plimpton v. New York State Department of Taxation & FinanceNew York Court of Appeals · 1993
- Metropolitan Life Insurance v. State Tax CommissionNew York Court of Appeals · 1981
- Ward v. BennettNew York Court of Appeals · 1992
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3Cited by11 opinions
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- Claim of Spyhalsky v. Cross ConstructionAppellate Division of the Supreme Court of the State of New York · 2002
- Stahlbrodt v. Commissioner of Taxation & FinanceNew York Supreme Court · 1996
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