New York Appeals Court Upholds Sales Tax Imposition on Taxpayer’s Advertising Service

The New York Court of Appeals issued a decision upholding the Tax Appeals Tribunal’s imposition of sales tax on taxpayer. Taxpayer markets products to help clients measure the effectiveness of their advertising campaigns. In 2014, the tax commissioner audited taxpayer and assessed additional sales tax on one of their products. Taxpayer challenged the additional assessment, but his petition was rejected. On appeal, the Court of Appeals affirmed the judgment of the Appellate Division. The Court held that the product for which additional sales tax was assessed represented the furnishing of information which was substantially incorporated into reports furnished to other ...