Legal Opinion
General Electric Capital Corp. v. New York State Division of Tax Appeals
Appellate Division of the Supreme Court of the State of New York
Decided January 16, 2003PublishedCited by 4 opinions
1Opinion of the Court
Crew III, J.P.
Proceeding pursuant to CPLR article 78 (initiated in this Court pursuant to Tax Law § 2016) to review a determination of respondent Tax Appeals Tribunal which sustained the denial of a sales tax refund.
Petitioner, a finance company, provided private-label credit card financing to various New York vendors and consumers. The vendors issued private-label credit cards to their customers and then assigned the customers’ credit card agreements and accounts to petitioner. In return, petitioner financed the customers’ purchase price, including any sales and use taxes.
Numerous accounts…
2Cases cited1 opinion
- Nieves v. HaeraAppellate Division of the Supreme Court of the State of New York · 1991
3Cited by4 opinions
- Daimlerchrysler Services North America, LLC v. Commissioner of Revenue ServicesSupreme Court of Connecticut · 2005
- Department of Taxation v. Daimler-Chrysler Services North America, LLCNevada Supreme Court · 2005
- STATE, DEPT. OF TAXATION v. DaimlerChryslerNevada Supreme Court · 2005
- In re John H.Appellate Division of the Supreme Court of the State of New York · 2008