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WESTWOOD PHARMS. v. CHU

147 Misc.2d 494 (1990)

Westwood Pharmaceuticals, Inc., Plaintiff, v. Roderick G. W. Chu, as Commissioner of the Department of Taxation and Finance of the State of New York, et al., Defendants.

Supreme Court, Erie County.

May 24, 1990

Attorney(s) appearing for the Case

Hodgson, Russ, Andrews, Woods & Goodyear (Victor T. Fuzak and Paul R. Comeau of counsel), for plaintiff. Robert Abrams, Attorney-General (Andrew Lipkind of counsel), for defendants.

THOMAS F. McGOWAN, J.

Plaintiff, Westwood Pharmaceuticals, Inc., commenced this action to obtain a declaration that the information provided to it by A. C. Nielsen is excluded from taxation pursuant to Tax Law § 1105 (c) (1). It now seeks summary judgment.

Section 1105 provides for the imposition of a 4% sales tax upon:

"(c) The receipts from every sale, except for resale, of the following...

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