MATTER OF TOWNE-OLLER & ASSOCS., INC. v. STATE TAX COMM'N


120 A.D.2d 873 (1986)

In the Matter of Towne-Oller and Associates, Inc., Petitioner, v. State Tax Commission, Respondent

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

May 22, 1986


Mikoll, J.

Petitioner is a New York corporation in the business of preparing reports for its customers who are manufacturers of health and beauty aid products. Its customers number 75 to 80 establishments. The service sold to the customers identifies distribution problems for their products. Petitioner also prepares reports for customers to assist them in convincing distributors to stock their products. Petitioner prepares about 20 different reports....

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