Legal Opinion
Wegmans Food Markets, Inc. v. Department of Taxation & Finance
New York Supreme Court
Decided November 2, 1984PublishedCited by 7 opinions
1Opinion of the Court
OPINION OF THE COURT
David O. Boehm, J.
The issue presented on this motion for summary judgment is whether purchases of tangible personal property made for the purpose of installing or using such property upon or within *145projects financed by industrial development bonds (IDEs) are exempt" from sales or use tax.
Plaintiff, Wegmans Food Markets, Inc. (Wegmans), operates a chain of stores in Central and Western New York State which sell food, groceries and other merchandise at retail, and maintains various transportation, storage and production facilities which service its chain of stores.
Since 1976…
2Cases cited18 opinions
- Kurcsics v. Merchants Mutual InsuranceNew York Court of Appeals · 1980
- People v. CullNew York Court of Appeals · 1961
- Bush Terminal Co. v. City of New YorkNew York Court of Appeals · 1940
- Allstate Insurance v. ShawNew York Court of Appeals · 1980
- Erie County Industrial Development Agency v. RobertsAppellate Division of the Supreme Court of the State of New York · 1983
13 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- Fagliarone, Grimaldi & Associates v. Tax Appeals TribunalAppellate Division of the Supreme Court of the State of New York · 1990
- Postler & Jaeckle Corp. v. County of Monroe Industrial Development AgencyNew York Supreme Court · 1992
- Wegmans Food Markets, Inc. v. Department of Taxation & FinanceAppellate Division of the Supreme Court of the State of New York · 1985
- AL-SAR Realty Corp. v. GriffithNew York Supreme Court · 1987
- Elmer W. Davis, Inc. v. Commissioner of Taxation & FinanceAppellate Division of the Supreme Court of the State of New York · 2012
2 more not listed; retrieve them via the Exa API.