Legal Opinion
American Communications Technology, Inc. v. State of New York Tax Appeal Tribunal
Appellate Division of the Supreme Court of the State of New York
Decided January 7, 1993PublishedCited by 10 opinions
1Opinion of the Court
OPINION OF THE COURT
Mahoney, J.
The central issue presented for determination in this proceeding involves the interpretation of Tax Law § 1115 (a) *81(12). More particularly, we must decide whether respondent Tax Appeals Tribunal (hereinafter respondent) erred in concluding that petitioner American Communications Technology, Inc. (hereinafter ACT), which is engaged primarily in the business of selling telephone station apparatus to members of the general public, is not entitled to the Tax Law § 1115 (a) (12) production exemption, which exempts from sales tax "[machinery or equipment for use or…
2Cases cited4 opinions
- Sutka v. ConnersNew York Court of Appeals · 1989
- Moran Towing & Transportation Co. v. New York State Tax CommissionNew York Court of Appeals · 1988
- Burger King, Inc. v. State Tax CommissionNew York Court of Appeals · 1980
- Burger King, Inc. v. State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1979
3Cited by10 opinions
- Xo New York, Inc. v. Commissioner of Taxation & FinanceAppellate Division of the Supreme Court of the State of New York · 2008
- Del's Mini Deli, Inc. v. Commissioner of Taxation & FinanceAppellate Division of the Supreme Court of the State of New York · 1994
- American Communications Technology, Inc. v. StateNew York Court of Appeals · 1994
- Aydin v. Commissioner of Taxation & FinanceAppellate Division of the Supreme Court of the State of New York · 2011
- Fazkap Associates v. Commissioner of New York State Department of Taxation & FinanceAppellate Division of the Supreme Court of the State of New York · 1996
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