Matter of U-Need-A-Roll Off Corp. v. New York State Tax Comm'n

OPINION OF THE COURT

Memorandum.

The order of the Appellate Division should be reversed, with costs, and the determination of the State Tax Commission that petitioner’s initial purchase of trash containers and compactors was not tax exempt reinstated.

Invoices submitted by petitioner corresponding to the audit period showed that petitioner’s customers were charged a flat fee for petitioner’s trash removal services without stating a separate rental charge for the customers’ use of the containers and compactors. Thus, there was substantial evidence to support the Commission’s determination that…