Xo New York, Inc. v. Commissioner of Taxation & Finance
Appellate Division of the Supreme Court of the State of New York
1Opinion of the CourtKavanagh, J.
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 denied petitioner’s request for a refund of sales tax imposed under Tax Law article 28.
Petitioner is a New York public utility which provides telecommunication services to consumers nationwide. It purchases electricity from Consolidated Edison and converts it to direct current to power its telephone switch equipment which is essential to the production of its telecommunications service. In May 2003, petitioner applied to the Division of…
2Cases cited12 opinions
- Grace v. New York State Tax CommissionNew York Court of Appeals · 1975
- Rizzo v. New York State Division of Housing & Community RenewalNew York Court of Appeals · 2005
- Henry v. WetzlerNew York Court of Appeals · 1993
- Celestial Food of Massapequa Corp. v. New York State Tax CommissionNew York Court of Appeals · 1984
- Mera v. Tax Appeals Tribunal of the StateAppellate Division of the Supreme Court of the State of New York · 1994
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- Public Service Co. v. Department of RevenueColorado Court of Appeals · 2011
- Matter of Constellation Nuclear Power Plants LLC v. Tax Appeals Tribunal of the State of New YorkAppellate Division of the Supreme Court of the State of New York · 2015
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