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CABLE TEL. v. TAX COMM.

59 A.D.2d 81 (1977)

New York State Cable Television Association, by Anthony Cerrache, President, et al., Respondents, v. State Tax Commission, Appellant

Appellate Division of the Supreme Court of the State of New York, Third Department.

August 4, 1977

Attorney(s) appearing for the Case

Louis J. Lefkowitz, Attorney-General (Joseph F. Gibbons and Ruth Kessler Toch of counsel), for appellant.

Roberts & Holland (Lester Hochberg and Arnold B. Panzer of counsel), for respondents.

KOREMAN, P. J., SWEENEY, MAHONEY, and MAIN, JJ., concur.

GREENBLOTT, J.

Article 28 of the New York State Tax Law, imposing sales and use taxes, became effective in its present form in 1965. Subdivision (b) of section 1105 thereof imposes the tax upon "[t]he receipts from every sale, other than sales for resale * * * of telephony and telegraphy and telephone and telegraph service of whatever nature except interstate and international telephony and telegraphy and telephone...

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