Legal Opinion
Saratoga Harness Racing, Inc. v. New York State Tax Commission
Appellate Division of the Supreme Court of the State of New York
Decided April 17, 1986PublishedCited by 2 opinions
1Opinion of the CourtCasey, J.
Proceeding pursuant to CPLR article 78 (transferred to this court by order of the Supreme Court at Special Term, entered in Albany County) to, inter alia, review a determination of respondent which sustained a sales and use tax assessment imposed under Tax Law articles 28 and 29.
Petitioner challenges respondent’s determination which concluded that sales of a publication containing petitioner’s official harness racing program were not exempt from sales tax under the newspaper exemption provided for in Tax Law § 1115 (a) (5). By regulation, respondent has set forth certain criteria that must be…
2Cases cited5 opinions
- Kurcsics v. Merchants Mutual InsuranceNew York Court of Appeals · 1980
- Grace v. New York State Tax CommissionNew York Court of Appeals · 1975
- Dental Society v. New York State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1985
- Twin Coast Newspapers, Inc. v. State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1984
- Matter of Twin Coast Newspapers, Inc. v. State Tax Comm'nNew York Court of Appeals · 1985
3Cited by2 opinions
- Lever v. New York State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1988
- Sunshine Developers, Inc. v. Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1987