Legal Opinion
Moran Towing & Transportation Co. v. New York State Tax Commission
New York Court of Appeals
Decided July 12, 1988PublishedCited by 75 opinions
1Opinion of the Court
OPINION OF THE COURT
Simons, J.
The issue presented is whether tugboats which do not actually leave New York waters but service vessels traveling in interstate and foreign commerce are exempt from State sales tax pursuant to Tax Law § 1115 (a) (8); § 1105 (c) (3) (iv), and 20 NYCRR 528.9 (a) (5).
The parties have stipulated the facts. During the tax years at issue, petitioner Moran Towing & Transportation Co., Inc. was in the business of leasing tugboats and using them to provide towing services to larger vessels entering or leaving berths in the Port of New York. Petitioner Moran Shipyard…
2Cases cited20 opinions
- Kurcsics v. Merchants Mutual InsuranceNew York Court of Appeals · 1980
- Department of Revenue v. Ass'n of Washington Stevedoring CompaniesSupreme Court of the United States · 1978
- Grace v. New York State Tax CommissionNew York Court of Appeals · 1975
- Puget Sound Stevedoring Co. v. State Tax CommissionSupreme Court of the United States · 1937
- Moran v. New OrleansSupreme Court of the United States · 1884
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3Cited by75 opinions
- Teachers Insurance & Annuity Ass'n v. City of New YorkNew York Court of Appeals · 1993
- People v. MateoNew York Court of Appeals · 1999
- Giuffre Hyundai, Ltd. v. Hyundai Motor AmericaCourt of Appeals for the Second Circuit · 2014
- Roberts v. Tishman Speyer Properties, L.P.Appellate Division of the Supreme Court of the State of New York · 2009
- Federal Deposit Insurance v. Commissioner of Taxation & FinanceNew York Court of Appeals · 1993
70 more not listed; retrieve them via the Exa API.