New York State Cable Television Ass'n v. State Tax Commission
Appellate Division of the Supreme Court of the State of New York
1Opinion of the CourtGreenblott, J.
Article 28 of the New York State Tax Law, imposing sales and use taxes, became effective in its present form in 1965. Subdivision (b) of section 1105 thereof imposes the tax upon "[t]he receipts from every sale, other than sales for resale * * * of telephony and telegraphy and telephone and telegraph service of whatever nature except interstate and international telephony and telegraphy and telephone and telegraph service.”
In that same year, in response to an inquiry by the New York State Cable Association, the Department of Taxation and Finance issued an opinion letter stating that the sales…
2Cases cited8 opinions
- Quotron Systems, Inc. v. GallmanNew York Court of Appeals · 1976
- Holmes Electric Protective Co. v. McGoldrickAppellate Division of the Supreme Court of the State of New York · 1941
- Matter of Holmes Electric Protective Co. v. McGoldrickNew York Court of Appeals · 1942
- Consolidated Edison Co. v. State Tax CommissionNew York Court of Appeals · 1969
- New York Quotation Co. v. BragaliniAppellate Division of the Supreme Court of the State of New York · 1959
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3Cited by16 opinions
- MATTER OF MANHATTAN CABLE TV SERVS., DIV. OF STERLING INFO. SERVS., INC. v. FreybergNew York Court of Appeals · 1980
- National Elevator Industry, Inc. v. State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1978
- Building Contractors Ass'n v. TullyAppellate Division of the Supreme Court of the State of New York · 1982
- Delese v. Tax Appeals TribunalAppellate Division of the Supreme Court of the State of New York · 2004
- Empire State Building Co. v. New York State Department of Taxation & FinanceNew York Supreme Court · 1990
11 more not listed; retrieve them via the Exa API.