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WESTWOOD PHARMS. v. CHU

164 A.D.2d 462 (1990)

Westwood Pharmaceuticals, Inc., Respondent, v. Roderick G. W. Chu, as Commissioner of The Department of Taxation and Finance of the State of New York et al., Appellants. (Appeal No. 2.)

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

December 21, 1990

Attorney(s) appearing for the Case

Hodgson, Russ, Andrews, Woods & Goodyear (Victor Fuzak of counsel), for respondent.

Robert Abrams, Attorney-General (Daniel Smirlock of counsel), for appellants.

CALLAHAN, J. P., DOERR, DENMAN and LAWTON, JJ., concur.

BALIO, J.

The issue on this appeal is whether certain marketing reports prepared by A.C. Nielsen Company (Nielsen) for the plaintiff Westwood Pharmaceuticals (Westwood) constitute information services that are subject to sales tax pursuant to section 1105 (c) of the Tax Law. Specifically, the question is whether the reports are excluded from taxation because they are "personal or individual in nature" and the...

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