MATTER OF TWIN COAST NEWSPAPERS, INC. v. STATE TAX COMM'N


64 N.Y.2d 874 (1985)

In the Matter of Twin Coast Newspapers, Inc., Appellant, v. State Tax Commission, Respondent.

Court of Appeals of the State of New York.

Decided February 21, 1985.


Attorney(s) appearing for the Case

Claude E. Johnston, Garett J. Albert, William L. Burke and Lisa Norton for appellant.

Robert Abrams, Attorney-General (Francis V. Dow, Robert Hermann and Peter H. Schiff of counsel), for respondent.


MEMORANDUM.

The appeal should be dismissed, without costs.

Petitioner appeals from an Appellate Division order confirming a determination of the State Tax Commissioner that its "EXIT" and "ISIS" reports — computer printouts setting forth for each subscriber individually relevant statistics compiled from publications — are not "newspapers" exempt from sales and use taxes under Tax Law § 1115 (a)...

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