Dental Society v. New York State Tax Commission
Appellate Division of the Supreme Court of the State of New York
1Opinion of the Court
— Weiss, J.
In 1980, plaintiff requested a declaratory ruling from defendant on whether gold, silver and other alloys and substances used in repairing teeth qualify under a sales tax exemption for prosthetic aids (20 NYCRR 900.2). In lieu of issuing a declaratory ruling, defendant advised plaintiff that the substances in *989question were already classified as taxable medical supplies and not as prosthetic aids (20 NYCRR 528.4 [h]). Thereafter, plaintiff commenced the instant declaratory judgment action seeking a declaration that the subject materials are prosthetic aids exempt from taxation…
2Cases cited14 opinions
- Howard v. WymanNew York Court of Appeals · 1971
- Grace v. New York State Tax CommissionNew York Court of Appeals · 1975
- Engle v. TalaricoNew York Court of Appeals · 1973
- Mobil Oil Corp. v. Finance AdministratorNew York Court of Appeals · 1983
- Young v. BragaliniNew York Court of Appeals · 1958
9 more not listed; retrieve them via the Exa API.
3Cited by12 opinions
- Dental Soc'y of the State v. New York State Tax Comm'nNew York Court of Appeals · 1985
- Dental Society v. New York State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1989
- Custom Shop Fifth Avenue Corp. v. Tax Appeals TribunalAppellate Division of the Supreme Court of the State of New York · 1993
- Leach v. ChuAppellate Division of the Supreme Court of the State of New York · 1989
- Brooklyn Navy Yard Cogeneration Partners v. Tax Appeals TribunalAppellate Division of the Supreme Court of the State of New York · 2007
7 more not listed; retrieve them via the Exa API.