Empire State Building Co. v. New York State Department of Taxation & Finance

— Order and judgment (one paper), Supreme Court, New York County (Leonard Cohen, J.), entered February 20, 1991, which denied defendants’ motion to dismiss the action for plaintiff’s failure to exhaust administrative remedies, granted plaintiff’s motion for a preliminary injunction tolling the 90-day Statute of Limitations for plaintiff to administratively challenge certain sales tax assessments, and, granting plaintiff’s cross motion for summary judgment on the merits, declared, inter alia, that Tax Law § 1105 (b) is inapplicable to the rent inclusion charges for non-metered electricity…