Egan Jr., J.
Petitioner publishes and distributes telephone directories, containing both advertisements and telephone and address information, to state residents and businesses free of charge. In doing so, petitioner arranges, through various distributors, to have the individual directories delivered door-to-door in the geographic area corresponding to the coverage of the particular directory. In March 2002, pursuant to Tax Law § 1115 (n) (4), petitioner filed...
Let's get started
Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.
- Updated daily.
- Uncompromising quality.
- Complete, Accurate, Current.