Dun & Bradstreet, Inc. v. City of New York

This is an action by appellant for an injunction and declaratory judgment to determine whether it is taxable under the local law of the city imposing a sales tax on services. The respondents moved to dismiss the complaint on the ground that it shows that the receipts of appellant were taxable and also that the appellant was not entitled to relief by declaratory judgment or injunction. The Special Term denied the motion on the ground that the type of services rendered by appellant was not included in the local law and could not be included by regulations issued by the Comptroller. The…