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ADP SERVS. v. TAX TRIBUNAL

188 A.D.2d 245 (1993)

In the Matter of ADP Automotive Claims Services, Inc., Formerly Known as ADP Collision Estimating Services, Inc., Petitioner, v. Tax Appeals Tribunal et al., Respondents

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

March 4, 1993

Attorney(s) appearing for the Case

Morrison & Foerster, New York City (Arthur R. Rosen, Saul Heckelman and Craig B. Fields of counsel), for petitioner.

Robert Abrams, Attorney-General, Albany (Daniel Smirlock and Nancy A. Spiegel of counsel), for Commissioner of Taxation and Finance, respondent.

WEISS, P. J., LEVINE, CASEY and HARVEY, JJ., concur.

MAHONEY, J.

Petitioner operates a computer-generated information service known as Audatex which, among other things, assists its customers (predominantly insurance companies and automotive repair shops) in the preparation of automobile damage appraisals. The process works as follows. An appraiser employed by the customer performs an actual inspection of the damaged vehicle, fills out an Audatex worksheet listing...

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