Cecos International, Inc. v. State Tax Commission

OPINION OF THE COURT

Memorandum.

The judgment of the Appellate Division should be affirmed, with costs.

Respondent Tax Commission has imposed a sales tax deficiency assessment upon petitioner in the principal amount of $35,910.53, after determining that petitioner was performing the service of trash removal from buildings, a type of mainte*936nance service to real property taxable pursuant to Tax Law § 1105 (c) (5), and that petitioner was performing the service of processing personal property, taxable pursuant to Tax Law § 1105 (c) (2).

Petitioner operates a secure landfill and waste treatment…