Legal Opinion
David Hazan, Inc. v. Tax Appeals Tribunal
Appellate Division of the Supreme Court of the State of New York
Decided July 6, 1989PublishedCited by 3 opinions
1Opinion of the CourtCasey, 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 sustained a sales tax assessment imposed under Tax Law articles 28 and 29.
At issue in this case is whether New York’s sales tax violates the Import-Export Clause or the Commerce Clause of *766the US Constitution when it is imposed upon the sale to foreign nationals of goods which are packaged and delivered to employees of the ship or airline on which the customer holds a ticket, immediately prior to the customer’s departure, for ultimate…
2Cases cited9 opinions
- Department of Revenue v. Ass'n of Washington Stevedoring CompaniesSupreme Court of the United States · 1978
- Richfield Oil Corp. v. State Board of EqualizationSupreme Court of the United States · 1946
- Michelin Tire Corp. v. WagesSupreme Court of the United States · 1976
- Ammex Warehouse Co. v. ProcaccinoNew York Supreme Court · 1976
- Ammex Warehouse Co. v. ProcaccinoAppellate Division of the Supreme Court of the State of New York · 1976
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3Cited by3 opinions
- Matter of Parikh v. SchmidtAppellate Division of the Supreme Court of the State of New York · 2021
- Matter of David Hazan, Inc. v. Tax Appeals Tribunal of the State of New YorkNew York Court of Appeals · 1990
- Waite v. Tax Appeals TribunalAppellate Division of the Supreme Court of the State of New York · 1996