Tonawanda Tank Transport Service, Inc. v. Tax Appeals Tribunal

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 facts are relatively undisputed. Petitioner is a New York corporation engaged in the business of hazardous waste transportation, a business that is subject to special governmental regulations. Petitioner’s business consists of transporting hazardous waste in vehicles designed for that purpose from a number of different hazardous waste generators to a…