GTE Spacenet Corp. v. New York State Department of Taxation & Finance

Order, Supreme Court, New York County (Alice Schlesinger, J.), entered October 19, 1994, which granted plaintiff’s motion for summary judgment, denied defendants’ cross motion for summary judgment and declared that plaintiff was not subject to taxation under Tax Law §§ 186-a and 186-c, unanimously affirmed, without costs.

The IAS Court properly determined that plaintiff was not a "utility” and therefore, not subject to Tax Law § 186-a since that term, as defined in relevant part in subdivision (2) (a) of the statute, requires the service provided to be by or through *469"wires”. The service…