Rochester Gas & Electric Corp. v. New York State Tax Commission

OPINION OF THE COURT

Casey, J.

Petitioner, an electric, gas and steam utility, seeks to annul a determination of respondent which ruled that three transactions involved the purchase of services subject to sales tax under Tax Law § 1105 (c) (5). The statute imposes a sales tax upon the sale of the following services*: "Maintaining, servicing or repairing real property, property or land, as such terms are defined in the real property tax law, whether the services are performed in or outside of a building, as distinguished from adding to or improving such real property, property or land, by a…