You are here: / / INFORMATION ABOUT COMPETITORS’ PRODUCT PRICING PROVIDED TO SUPERMARKET...

INFORMATION ABOUT COMPETITORS’ PRODUCT PRICING PROVIDED TO SUPERMARKET CHAIN IS NOT TAXABLE (THIRD DEPT).

The Third Department, reversing the tax tribunal, determined that the information provided by a contractor (RetailData) to petitioner, a supermarket chain, about product-prices charged by competitors, was subject to exclusion from the sales and use tax:

​

While there is no question that the pricing information that RetailData collects on petitioner’s behalf is information that is available to the public, we agree with petitioner that, under the circumstances presented here, such information does not derive from a singular, widely accessible common source or database as that test has previously been applied and commonly understood in determining the applicability of the subject tax exclusion … . * * *

​

… [W]e find that the information services that petitioner purchased from RetailData were personal or individual in nature and were not substantially incorporated into reports of others such that petitioner’s purchase of these information services should have been excluded from taxation pursuant to Tax Law § 1105 (c) (1) … . … In our view, to expand the interpretation of Tax Law § 1105 (c) (1) to allow for the Tribunal’s denial of the subject tax exclusion based solely on the fact that the information ultimately furnished derived from a public source would, under the circumstances presented, serve to defeat the purpose of the exclusion … . Matter of Wegmans Food Mkts., Inc. v Tax Appeals Trib. of The State of New York, 2017 NY Slip Op 08225, Third Dept 11-22-17

 

TAX LAW (SALES AND USE TAX, INFORMATION ABOUT COMPETITORS’ PRODUCT PRICING PROVIDED TO SUPERMARKET CHAIN IS NOT TAXABLE (THIRD DEPT))/SALES AND USE TAX (INFORMATION ABOUT COMPETITORS’ PRODUCT PRICING PROVIDED TO SUPERMARKET CHAIN IS NOT TAXABLE (THIRD DEPT))/INFORMATION SERVICES (SALES AND USE TAX,  INFORMATION ABOUT COMPETITORS’ PRODUCT PRICING PROVIDED TO SUPERMARKET CHAIN IS NOT TAXABLE (THIRD DEPT))

You might also like
A DEFENDANT CHARGED WITH A CLASS A FELONY CANNOT WAIVE INDICTMENT AND PLEAD TO A SUPERIOR COURT INFORMATION PURSUANT TO CPL 195.10 (THIRD DEPT).
Breach of Contract Lawsuit Precluded by Claimant’s Failure to Comply With Notice Requirements Which Were Conditions Precedent—Alleged Misconduct by Defendant Did Not Prevent Compliance with Conditions Precedent—Conditions Precedent Not Waived by Defendant’s Participation In an Attempt to Resolve the Dispute
WASTEWATER TREATMENT COMPANY’S CONTRACT WITH THE MUNICIPALITY WAS NOT VOID; THE CONTRACT WAS IN THE PUBLIC INTEREST AND THERE WAS NO PROOF THE BID SPECIFICATIONS WERE IMPROPERLY DEVELOPED WITH THE COMPANY OR DESIGNED TO ENSURE THE COMPANY RECEIVED THE CONTRACT (THIRD DEPT).
DEFENDANT WAS ENTITLED TO A HEARING ON HIS MOTION TO VACATE HIS GUILTY PLEA; DEFENDANT WAS TOLD BY DEFENSE COUNSEL THAT DEPORTATION BASED ON THE PLEA WAS POSSIBLE, BUT HE WAS NOT TOLD IT WAS MANDATORY; DEFENDANT DEMONSTRATED HE MAY HAVE DECIDED TO GO TO TRIAL IF HE HAD BEEN AWARE OF THE MANDATORY DEPORTATION (THIRD DEPT).
SECURITY OFFICERS NOT EMPLOYEES OF PLACEMENT SERVICE.
If the Action Challenging Governmental Action Could Have Been Brought in an Article 78 Proceeding, No Matter How the Action Is Labelled, the Four-Month Statute of Limitations Applies
Nature of a Repugnant Verdict Explained—Here the Verdict Convicting Defendant of Criminal Possession of a Controlled Substance and Acquitting Defendant of Criminal Sale of a Controlled Substance Was Not Repugnant—The Proof at Trial Plays No Part in the Repugnancy Analysis
PLAINTIFF BANK’S ATTEMPT TO DE-ACCELERATE THE MORTGAGE JUST BEFORE THE STATUTE OF LIMITATIONS RAN WAS PROPERLY REJECTED (THIRD DEPT).

Categories

Sign Up for the Mailing List to Be Notified When the Site Is Updated.

  • This field is for validation purposes and should be left unchanged.

Copyright © 2026 New York Appellate Digest, Inc.
Site by CurlyHost | Privacy Policy

DESPITE PLAINTIFF’S SIGNING A CONSENT FORM, DEFENDANTS’ MOTION FOR... THE TERMS OF THE SETTLEMENT AGREEMENT DID NOT ALLOW THE COURT TO ALLOCATE ALL...