Debevoise & Plimpton v. New York State Department of Taxation & Finance

Wallach and Smith, JJ,

dissent in a memorandum by Smith, J., as follows: I would reverse the judgment of the motion court.

The issue here is whether the provision of overtime heating, ventilation and air conditioning services is subject to a sales tax pursuant to Tax Law § 1105 (b).

This is a declaratory judgment action in which plaintiff seeks a ruling that overtime heating, ventilation and air conditioning (HVAC) services are not subject to Tax Law § 1105 (b). Plaintiff is a law firm and the commercial tenant of premises located on Third Avenue in Manhattan. Pursuant to its lease, "[i]f Tenant…