BLOOMINGDALE BROS. v. CHU


70 N.Y.2d 218 (1987)

In the Matter of Bloomingdale Brothers, a Division of Federated Department Stores, Inc., Respondent, v. Roderick G. W. Chu et al., Constituting the State Tax Commission of the Department of Taxation and Finance of the State of New York, Appellants.

Court of Appeals of the State of New York.

Decided July 2, 1987.


Attorney(s) appearing for the Case

Robert Abrams, Attorney-General (Wayne L. Benjamin, O. Peter Sherwood and Peter H. Schiff of counsel), for appellants.

Lois D. Thompson, Robert J. Levinsohn and John Woodward for respondent.

Chief Judge WACHTLER and Judges SIMONS, ALEXANDER, HANCOCK, JR., and BELLACOSA concur; Judge KAYE taking no part.


TITONE, J.

The question presented is whether a non-New York resident's out-of-State purchase of a gift from a store, which also does business in New York, is a transaction subject to New York State sales tax solely because, at the customer's request, the store arranges to have the gift delivered by common carrier, to the ultimate intended recipient in New York. We hold that in such circumstances, the transaction...

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