Tax Type
Retail Sales and Use Tax
Description
Multi-State Corporation
Topic
Taxability of Persons and Transactions
Date Issued
10-24-1974
A city may not tax the gross receipts of a multi-state corporation engaged in the preparation of computerized tax returns for clients throughout the country, payment for which is made to the company's New York office, even though the service is performed at an office within the city. Only gross receipts paid within the city for services rendered to clients in the city are taxable.
Attorney General's Opinion