MATTER OF DYNAMIC TEL. ANSWERING SYS., INC. v. STATE TAX COMM'N


135 A.D.2d 978 (1987)

In the Matter of Dynamic Telephone Answering Systems, Inc., Appellant, v. State Tax Commission, Respondent

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

December 17, 1987


Levine, J.

Petitioner is engaged in the business of renting telephone answering equipment and providing related operator services. The recorded message on the answering machine refers emergency callers to an answering service which utilizes live operators. A basic monthly service charge of $25 covers rental of the answering equipment and 40 "free" calls to the operator service. The invoices separately state charges for operator services which exceed the...

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