Media Consultants’ NY Sales Tax Refund Case Requires More Facts

A state tax judge needs to gather more facts on the remaining dispute in a sales tax case involving two media research firms, the New York Tax Appeals Tribunal ruled in an opinion released Thursday.

The New York Division of Tax Appeals administrative law judge ruled in 2024 that furnishing personal information to clients that isn’t widely distributed is excluded from sales tax, while services that incorporate data from clients into widely distributed products are taxable. The narrow issue on appeal—when the companies’ overpayment of tax should have been applied to their liability for purposes of calculating interest—needs another look ...