New York Quotation Co. v. Bragalini

This is an article 78 proceeding to review a determination of the New York State Tax Commission denying petitioner’s application for a refund of utilities taxes paid between November 30, 1951 and November 30, 1956 on the furnishing of utility services pursuant to section 186-a of the Tax Law. The sole question is whether or not the petitioner is a ‘ ‘ utility3 ’ within the meaning of section 186-a.

Section 186-a as relevant provides: ‘ ‘ the word ‘ utility ’ includes every person subject to the supervision of the state department of public service * * * and also includes * * * every person…