W. T. WANG, INC. v. NEW YORK STATE DEP'T OF TAXATION & FIN.


88 A.D.2d 825 (1982)

W. T. Wang, Inc., Respondent, v. New York State Department of Taxation & Finance, Appellant

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

June 10, 1982


Plaintiff, publisher of a Chinese language newspaper in New York City, paid the city sales tax imposed on local telephone calls and collected by New York Telephone (not a party) from August to December, 1979. In April, 1980, plaintiff filed a claim with defendant, pursuant to section 1139 of the Tax Law, seeking a refund of $68.84, citing exemption from sales tax under section 1115 (subd [b], par [i] of the Tax Law. That provision exempts from taxation "Telephony and telegraphy...

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