Legal Opinion
Brooklyn Navy Yard Cogeneration Partners v. Tax Appeals Tribunal
Appellate Division of the Supreme Court of the State of New York
Decided December 27, 2007PublishedCited by 3 opinions
1Opinion of the CourtRose, J.
Proceeding pursuant to CPLR article 78 (initiated in *1248this Court pursuant to Tax Law § 2016) to review a determination of respondent Tax Appeals Tribunal which sustained a natural gas import tax assessment imposed under Tax Law former § 189 (6).
Petitioner imported natural gas used by it to generate steam and electricity at its cogeneration facility. It then sold the steam and electricity to a thermal energy host. Because the host was a public utility, it in turn resold that steam and electricity to its own customers. Tax Law former § 189 (6) provided an exemption from the tax imposed by Tax…
2Cases cited5 opinions
- 1605 Book Center, Inc. v. Tax Appeals TribunalNew York Court of Appeals · 1994
- Federal Deposit Insurance v. Commissioner of Taxation & FinanceNew York Court of Appeals · 1993
- Dental Society v. New York State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1985
- Dental Soc'y of the State v. New York State Tax Comm'nNew York Court of Appeals · 1985
- MATTER OF SIEMENS CORP. v. Tax Appeals TribunalNew York Court of Appeals · 1997
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