Legal Opinion
MATTER OF ALBANY CALCIUM LIGHT CO., INC. v. State Tax Comm'n
New York Court of Appeals
Decided July 6, 1978PublishedCited by 23 opinions
1Opinion of the Court
OPINION OF THE COURT
Memorandum.
The order of the Appellate Division should be reversed insofar as appealed from, with costs.
On this appeal by the State Tax Commission the only question before us is whether the cylinders, which the petitioner uses to deliver gas to its customers, were purchased for resale so as to be exempt from the sales tax at the time of purchase (Tax Law, § 1105, subd [a]; § 1101, subd [b], par [4]).
Initially we note that the statute defines a sale (Tax Law, § 1101, subd [b], par [5]) and does not separately define a resale. It appears then that the Legislature does not…
2Cited by23 opinions
- Micheli Contracting Corp. v. New York State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1985
- Custom Management Corp. v. New York State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1989
- Matter of U-Need-A-Roll Off Corp. v. New York State Tax Comm'nNew York Court of Appeals · 1986
- Atlas Linen Supply Co. v. ChuAppellate Division of the Supreme Court of the State of New York · 1989
- Chemical Bank v. TullyAppellate Division of the Supreme Court of the State of New York · 1983
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