Legal Opinion
Debevoise & Plimpton v. New York State Department of Taxation & Finance
New York Court of Appeals
Decided February 11, 1993PublishedCited by 33 opinions
1Opinion of the Court
OPINION OF THE COURT
Hancock, Jr., J.
The issue in this case is whether the Department of Taxation and Finance (the Department) may tax the provision of overtime heat, ventilation and air conditioning (HVAC) services as a sale of "refrigeration and steam service” under Tax Law § 1105 (b). We conclude that section 1105 (b) authorizes a tax on a utility service only when furnished in an identifiable sale transaction as a commodity or article of commerce. The statute, therefore, does not authorize a tax on HVAC services provided by landlords incidental to the rental of office space. Accordingly,…
2Cases cited10 opinions
- Kurcsics v. Merchants Mutual InsuranceNew York Court of Appeals · 1980
- Price v. PriceNew York Court of Appeals · 1986
- John P. v. WhalenNew York Court of Appeals · 1981
- Merchants Refrigerating Co. v. TaylorNew York Court of Appeals · 1937
- Matter of Good Humor Corporation v. McGoldrickNew York Court of Appeals · 1943
5 more not listed; retrieve them via the Exa API.
3Cited by33 opinions
- King v. CuomoNew York Court of Appeals · 1993
- County of Nassau v. Expedia, Inc.Appellate Division of the Supreme Court of the State of New York · 2014
- Compass Adjusters & Investigators, Inc. v. Commissioner of Taxation & FinanceAppellate Division of the Supreme Court of the State of New York · 1994
- Expedia, Inc. v. City of New York Department of FinanceNew York Court of Appeals · 2013
- LEVEL 3 COMMUNICATIONS, LLC v. CHAUTAUQUA COUNTYAppellate Division of the Supreme Court of the State of New York · 2017
28 more not listed; retrieve them via the Exa API.