MATTER OF APPLE, INC. v. TAX APPEALS TRIB. OF THE STATE OF N.Y.

531284.

204 A.D.3d 1173 (2022)

167 N.Y.S.3d 564

2022 NY Slip Op 02459

In the Matter of Apple, Inc., Petitioner, v. Tax Appeals Tribunal of the State of New York et al., Respondents.

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

Decided April 14, 2022.


Attorney(s) appearing for the Case

McDermott Will & Emery LLP, New York City ( Karen Lin of counsel), for petitioner.

Letitia James , Attorney General, Albany ( Brian D. Ginsberg of counsel), for Commissioner of Taxation and Finance, respondent.

Aarons, Pritzker, Reynolds Fitzgerald and Ceresia, JJ., concur.


Petitioner designs and markets consumer electronics, software and personal computers, selling its products through, among other avenues, its own retail and online stores. In 2011, petitioner offered a "Back to School" (hereinafter BTS) promotion for students, their parents and others involved with educational institutions who purchased...

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