Legal Opinion
W. T. Wang, Inc. v. State
Appellate Division of the Supreme Court of the State of New York
Decided December 5, 1985PublishedCited by 3 opinions
1Opinion of the Court
OPINION OF THE COURT
Yesawich, Jr., J.
Petitioner publishes The World Journal, a daily newspaper *190circulated in New York City. During the period at issue, petitioner subscribed to telephone service from New York Telephone Company. Each telephone bill reflected the sales tax assessed on three distinct categories of customer service furnished to petitioner, namely, (1) monthly charge for service, (2) local usage, and (3) directory assistance and toll calls. As a newspaper, petitioner sought a refund under Tax Law § 1115 (b) (i) which provides, in pertinent part: "Telephony and * * * telephone * *…
2Cases cited3 opinions
- Grace v. New York State Tax CommissionNew York Court of Appeals · 1975
- Manhattan Pizza Hut, Inc. v. New York State Human Rights Appeal BoardNew York Court of Appeals · 1980
- Imperial Manufacturing Co. v. State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1984
3Cited by3 opinions
- Consolidated Communication Consultant Services, Inc. v. New York State Public Service CommissionAppellate Division of the Supreme Court of the State of New York · 1993
- Marriott Family Restaurants, Inc. v. Tax Appeals TribunalAppellate Division of the Supreme Court of the State of New York · 1991
- Brooklyn Union Gas Co. v. Commissioner of Taxation & FinanceAppellate Division of the Supreme Court of the State of New York · 1999