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  5. 57 N.Y.2d 794 (1982)
 

AM. THEATRE PRESS, INC. v. TAX COMM'N OF THE STATE OF NEW YORK

57 N.Y.2d 794 (1982)

American Theatre Press, Inc., Appellant, v. Tax Commission of the State of New York et al., Respondents.

Court of Appeals of the State of New York.

Decided October 5, 1982.

Attorney(s) appearing for the Case

Donald S. Snider and Gerald M. Levine for appellant.

Robert Abrams, Attorney-General (Paul Milbauer and Peter H. Schiff of counsel), for respondents.

Chief Judge COOKE and Judges JASEN, JONES, WACHTLER, FUCHSBERG and MEYER concur; Judge GABRIELLI taking no part.

MEMORANDUM.

The order of the Appellate Division should be affirmed, with costs.

The Appellate Division erred in placing its decision on the shopping paper exemption of subdivision (i) of section 1115 of the Tax Law. The fact that by definition a shopping paper does not include a theatre program does not preclude exemption of Playbill under paragraph (5) of subdivision (a) of the section excluding "periodicals...

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