Cecos International, Inc. v. State Tax Commission

Proceeding pursuant to CPLR article 78 (transferred to this court by order of the Supreme Court, entered in Albany County) to review a determination of respondent which sustained a sales and use tax assessment imposed under Tax Law articles 28 and 29.

*885Petitioner operates a secure landfill and waste treatment facility for the disposal of chemical waste. Petitioner accepts from its customers bulk waste, liquid and solid waste in drums, and liquid waste by the tanker load. Liquid waste may not be buried; thus it is either neutralized and filtrated at petitioner’s waste treatment facility so as to…