Legal Opinion
Rochester Gas & Electric Corp. v. New York State Tax Commission
New York Court of Appeals
Decided April 26, 1988PublishedCited by 7 opinions
1Opinion of the Court
*933OPINION OF THE COURT
Memorandum.
The order 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 $132,000 after determining that petitioner’s payments to independent haulers to collect, transport and properly dispose of industrial fly ash — a waste product of coal combustion — constituted receipts from the taxable service of maintenance to real property (Tax Law § 1105 [c] [5]; 20 NYCRR 527.7 [a] [1]; [b] [2]). Section 1105 (c) (5) imposes a sales tax upon the receipts from the…
2Cases cited2 opinions
- Cecos International, Inc. v. State Tax CommissionNew York Court of Appeals · 1988
- Penfold v. State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1985
3Cited by7 opinions
- Island Waste Services, Ltd. v. Tax Appeals TribunalAppellate Division of the Supreme Court of the State of New York · 2010
- Cecos International, Inc. v. State Tax CommissionNew York Court of Appeals · 1988
- Tonawanda Tank Transport Service, Inc. v. Tax Appeals TribunalAppellate Division of the Supreme Court of the State of New York · 1990
- KIAC Partners v. CerulloAppellate Division of the Supreme Court of the State of New York · 1999
- L & L Oil Service, Inc. v. Director, New Jersey Division of TaxationNew Jersey Tax Court · 2000
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