Island Waste Services, Ltd. v. Tax Appeals Tribunal
Appellate Division of the Supreme Court of the State of New York
1Opinion of the Court
Mercure, J.P.
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 sustained a sales tax assessment imposed under Tax Law article 28.
At all relevant times, petitioner operated a waste transfer station in Suffolk County, at which it sorted and condensed municipal solid waste and construction debris that had been collected from its customers or delivered by other trash removal companies. Petitioner was assessed sales tax totaling approximately $2.5 million plus interest on payments made to…
2Cases cited8 opinions
- American Telephone & Telegraph Co. v. State Tax CommissionNew York Court of Appeals · 1984
- O'Brien v. SpitzerNew York Court of Appeals · 2006
- Roosevelt Raceway, Inc. v. MonaghanNew York Court of Appeals · 1961
- Lorillard Tobacco Co. v. RothNew York Court of Appeals · 2003
- Chesterfield Associates v. New York State Department of LaborNew York Court of Appeals · 2005
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3Cited by13 opinions
- Matter of HDV Manhattan, LLC v. Tax Appeals Trib. of The State of New YorkAppellate Division of the Supreme Court of the State of New York · 2017
- Matter of American Food & Vending Corporation v. New York State Tax Appeals TribunalAppellate Division of the Supreme Court of the State of New York · 2016
- Matter of Froehlich v. New York State Dept. of Corr. & Community SupervisionAppellate Division of the Supreme Court of the State of New York · 2020
- Matter of Exxon Mobil Corporation v. State of New York Tax Appeals TribunalAppellate Division of the Supreme Court of the State of New York · 2015
- Elmer W. Davis, Inc. v. Commissioner of Taxation & FinanceAppellate Division of the Supreme Court of the State of New York · 2012
8 more not listed; retrieve them via the Exa API.