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MATTER OF ALAN DREY CO., INC. v. STATE TAX COMM'N

67 A.D.2d 1055 (1979)

In the Matter of Alan Drey Company, Inc., Petitioner, v. State Tax Commission, Respondent

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

February 15, 1979

The petitioner is admittedly engaged as a broker or middleman bringing together buyers and sellers of lists of names known as mailing lists. In the present case, the "lists" were limited to Cheshire (gummed) name labels and magnetic tapes of names. The transaction considered in this proceeding constituted the furnishing of information taxable under section 1105 (subd [c], par 1) of the Tax Law and also was a taxable sale as a license...

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