Credit Bureau of Central New York, Inc. v. State Tax Commission

Proceeding pursuant to CPLR article 78 (transferred to this court by order of the Supreme Court at Special Term entered in Albany County) to review a determination of the State Tax Commission which sustained a sales tax assessment imposed pursuant to articles 28 and 29 of the Tax Law.

Petitioner is in the business of providing consumer credit information to its member businesses and to other credit-reporting companies. Only members are entitled to credit reports from petitioner, except that credit-reporting companies in other geographic locations may obtain reports by paying fees which are…