United Parcel Service, Inc. v. Tax Appeals Tribunal

Kavanagh, J. (dissenting).

Respondent Tax Appeals Tribunal’s determination that certain supplies used by petitioner in its air freight business are not exempt from the state’s sales and use tax is rationally based and, in my opinion, should in all respects be confirmed (see Tax Law §§ 1115 [n] [4]; 1101 [b] [12]).

The burden imposed upon a taxpayer challenging a determination by the Tribunal denying it a tax exemption is significant and requires the taxpayer to prove “ ‘a clearcut entitlement’ ” to the exemption (Matter of Golub Serv. Sta. v Tax Appeals Trib. of State of N.Y., 181 AD2d 216, 219…