Reed Smith Client Alerts

On November 22, 2017, the Supreme Court of New York, Appellate Division, Third Department issued its decision in Wegmans Food Markets, Inc. v. Tax Appeals Tribunal of the State of New York.1 In a taxpayer victory, the Appellate Division held that the service purchased by Wegmans from RetailData, LLC was not a taxable information service, as the service was personal and individual in nature, and was not capable of being incorporated into reports furnished to others. This decision marks a rejection of the New York Department of Taxation and Finance’s audit policy of treating any information service derived from public or common sources as taxable.

Authors: R. Gregory Roberts Aaron M. Young Jennifer S. White Jeremy P. Gove

Type: Client Alerts

On November 22, 2017, the Supreme Court of New York, Appellate Division, Third Department (the “Appellate Division”), issued its opinion and judgment in Wegmans Food Markets, Inc. v. Tax Appeals Tribunal of the State of New York.2 In a taxpayer victory, the Appellate Division overturned the decisions of the New York State Division of Tax Appeals (“DTA”) and Tax Appeals Tribunal (“TAT”), and held that the service purchased by Wegmans from RetailData, LLC was not a taxable information service as the service was personal and individual in nature, and was not capable of being incorporated into reports furnished to others.