National Elevator Industry, Inc. v. State Tax Commission
Appellate Division of the Supreme Court of the State of New York
1Opinion of the Court
OPINION OF THE COURT
Mikoll, J.
Petitioner, National Elevator Industry, Inc. (N.E.I.I.) is a membership corporation composed of companies engaged in the business of servicing, maintaining and constructing escalators and elevators in New York State and the several 50 States. Petitioner, Westinghouse Electric Corporation, is a member of N.E.I.I. Petitioners challenge the validity and *307constitutionality of new sales tax regulations, effective as of September 1, 1976, which reinterpret section 1105 (subd [c], par [5]) of the Tax Law and require members of the industry which do business by means of…
2Cases cited24 opinions
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- National Organization for Women v. State Division of Human RightsNew York Court of Appeals · 1974
- Slater v. GallmanNew York Court of Appeals · 1975
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