W. T. Wang, Inc. v. New York State Department of Taxation & Finance

Kupferman, J. P.,

dissents .on the opinion of Taylor, J. [108 Misc 2d 641.] Milonas, J., dissents in a memorandum as follows: I would affirm the order denying the motion to dismiss the complaint for failure to exhaust administrative remedies. In its declaratory judgment action, the plaintiff is not directly challenging the sales tax assessed against it. Rather, it is seeking to clarify the scope and construction of section 1115 (subd [b], par [i]) of the Tax Law. The plaintiff contends that since the statute does not define such terms as “toll charge”, “mileage services” and “associated…