Central Office Alarm Co. v. State Tax Commission

Petitioner was in the business of providing central office alarm services to businesses in New York City and its environs. Contracts with customers provided that all equipment installed at subscriber’s premises was removable at termination of service and remained the property of the installer. In addition to the monthly charge, an installation fee was assessed against the customer. Pursuant to petitioner’s applications for review of determinations of sales and use taxes due during the period from March 1, 1966 through August 31, 1970, respondent commission, so far as pertinent herein,…