Legal Opinion
United Parcel Service, Inc. v. Tax Appeals Tribunal
Appellate Division of the Supreme Court of the State of New York
Decided August 16, 2012Published
1Opinion of the CourtStein, J.
Proceeding pursuant to CPLR article 78 (initiated in this Court pursuant to Tax Law § 2016) to review a determination of respondent Tax Appeals Tribunal which denied petitioner’s application for a sales and use tax refund.
Petitioner is a common carrier, organized under the laws of New York, engaged in the business of transporting property. After an audit of petitioner by the Division of Taxation (hereinafter the Division), petitioner filed a claim for a refund in the amount of $3,138,786 for sales and use tax paid during the audit period in connection with the purchase of shipping supplies…
2Cases cited18 opinions
- DaimlerChrysler Corp. v. SpitzerNew York Court of Appeals · 2006
- Moran Towing & Transportation Co. v. New York State Tax CommissionNew York Court of Appeals · 1988
- People Ex Rel. Watchtower Bible & Tract Society, Inc. v. HaringNew York Court of Appeals · 1960
- New York State Defenders Ass'n v. New York State PoliceAppellate Division of the Supreme Court of the State of New York · 2011
- Yatauro v. ManganoNew York Court of Appeals · 2011
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