Tax Appeals Tribunal

Sales Tax Case on Phone Books Reminder to Taxpayers Shipping Art

, New York Law Journal


Tax Appeals Tribunal columnist Joseph Lipari writes that a recent decision that deals with the sales tax of "yellow pages" phone books, an industry with few participants, may seem irrelevant. But the particular issue in the case, whether certain commercial delivery services qualified as "common carriers," is of high importance to sellers and buyers of art. The narrow definition of the term advanced by the Tax Department and accepted by the ALJ is likely to dictate how art shipments will be arranged for the foreseeable future.

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