Legal Opinion
Marriott Family Restaurants, Inc. v. Tax Appeals Tribunal
Appellate Division of the Supreme Court of the State of New York
Decided June 6, 1991PublishedCited by 9 opinions
1Opinion of the Court
—Casey, J. P.
Proceeding pursuant to CPLR article 78 (initiated in this court pursuant to Tax Law §2016) to review a determination of respondent Tax Appeals Tribunal which sustained a sales and use tax assessment imposed under Tax Law articles 28 and 29.
The Tax Law provides exemptions from the sales and use tax for sales of machinery, equipment, certain parts, tools and supplies used or consumed "directly and predominantly in the production of tangible personal property * * * for sale” (Tax Law § 1115 [al [12]; § 1105-B [a]), and for sales of fuel, gas and *806electricity used or consumed…
2Cases cited4 opinions
- Burger King, Inc. v. State Tax CommissionNew York Court of Appeals · 1980
- 1230 Park Associates v. Commissioner of Taxation & FinanceAppellate Division of the Supreme Court of the State of New York · 1991
- General Mills Restaurant Group, Inc. v. ChuAppellate Division of the Supreme Court of the State of New York · 1986
- W. T. Wang, Inc. v. StateAppellate Division of the Supreme Court of the State of New York · 1985
3Cited by9 opinions
- Elias Bros. Restaurants, Inc. v. Treasury DepartmentMichigan Supreme Court · 1996
- Aetna Casualty & Surety Co. v. Tax Appeals TribunalAppellate Division of the Supreme Court of the State of New York · 1995
- Campion v. New York State Adirondack Park AgencyAppellate Division of the Supreme Court of the State of New York · 1992
- Friesch-Groningsche Hypotheekbank Realty Credit Corp. v. Tax Appeals TribunalAppellate Division of the Supreme Court of the State of New York · 1992
- Clinton Hill Equities Group v. Tax Appeals TribunalAppellate Division of the Supreme Court of the State of New York · 1997
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