G & B Publishing Co. v. Department of Taxation & Finance, Sales Tax Bureau
Appellate Division of the Supreme Court of the State of New York
1Opinion of the CourtKane, J.
Petitioner publishes a document of commercial advertising on a weekly basis and distributes it free of charge to individuals in the area of Binghamton, New York. Entitled "Shopper”, this publication is one of a type best known as a shoppers’ newspaper or pennysaver. Almost all of the materials appearing therein consist of paid advertisements, although an occasional public, civic or charitable announcement may sometimes be printed without charge if unsold space is available in a particular edition. Claiming an exemption from the taxation of "newspapers and periodicals” (Tax Law, § 1115, subd…
2Cases cited8 opinions
- Howard v. WymanNew York Court of Appeals · 1971
- Grace v. New York State Tax CommissionNew York Court of Appeals · 1975
- Di Maggio v. BrownNew York Court of Appeals · 1967
- Matter of Business Statistics Organization v. JosephNew York Court of Appeals · 1949
- Hospital Television Systems, Inc. v. New York State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1973
3 more not listed; retrieve them via the Exa API.
3Cited by13 opinions
- Advo-Systems, Inc v. Department of TreasuryMichigan Court of Appeals · 1990
- National Elevator Industry, Inc. v. State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1978
- Twin Coast Newspapers, Inc. v. State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1984
- Arizona Department of Revenue v. Great Western Publishing, Inc.Court of Appeals of Arizona · 1999
- Scotsmen Press, Inc. v. State Tax Appeals TribunalAppellate Division of the Supreme Court of the State of New York · 1991
8 more not listed; retrieve them via the Exa API.