EchoStar Satellite Corp. v. Tax Appeals Tribunal

Mercure, J.P.

Proceeding pursuant to CFLR article 78 (initiated in this Court pursuant to Tax Law § 2016) to review a determination of respondent Tax Appeals Tribunal which sustained the denial of a sales and use tax refund.

Fetitioner is a provider of satellite television programming that conducts business under the name “Dish Network.” During the relevant time frame, petitioner purchased equipment needed to provide such programming from manufacturers and supplied the equipment to its customers for a monthly fee that was bundled within its programming charge. Fetitioner did not pay sales tax…