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  5. 119 A.D.2d 919 (1986)
 

MATTER OF SARATOGA HARNESS RACING, INC. v. NEW YORK STATE TAX COMM'N

119 A.D.2d 919 (1986)

In the Matter of Saratoga Harness Racing, Inc., Petitioner, v. New York State Tax Commission, Respondent

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

April 17, 1986

Casey, J.

Petitioner challenges respondent's determination which concluded that sales of a publication containing petitioner's official harness racing program were not exempt from sales tax under the newspaper exemption provided for in Tax Law § 1115 (a) (5). By regulation, respondent has set forth certain criteria that must be met in order for a publication to be considered a newspaper within the meaning of the statutory exemption (20 NYCRR 528...

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