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eBook details

• Title: Matter Twin Coast Newspapers v. State Tax Commission State New York
• Author : Court of Appeals of New York
• Release Date : January 21, 1985
• Genre: Law,Books,Professional & Technical,
• Pages : * pages
• Size : 71 KB

Description

The appeal should be dismissed without costs. Petitioner appeals from an Appellate Division order confirming a determination of the State Tax Commissioner that its ""EXIT"" and ""ISIS"" reports -- computer printouts setting forth for each subscriber individually relevant statistics compiled from publications -- are not ""newspapers"" exempt from sales and use taxes under section 1115(a)(5) of the Tax Law. The purported jurisdictional basis for this appeal is that a substantial constitutional question is directly involved (see CPLR 5601[b][1]) in that the imposition of sales and use taxes on EXIT and ISIS, which petitioner urges are newspapers, violates its First Amendment rights. If the reports were in fact newspapers entitled to constitutional protection, they would under the statute automatically be exempt from the tax. Since a question of statutory interpretation would be dispositive, this appeal must be dismissed (Cohen & Karger, Powers of the New York Court of Appeals § 59, pp 266-268; see, also, Matter of Rueff 273 NY 530).

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