Legal Opinion
EchoStar Satellite Corp. v. Tax Appeals Tribunal
New York Court of Appeals
Decided December 18, 2012PublishedCited by 2 opinions
1Opinion of the Court
OPINION OF THE COURT
Graffeo, J.
On this appeal we are asked to determine whether a satellite television provider’s purchases of equipment that is used to deliver programming to its customers were exempt from sales and use taxes under New York’s Tax Law.
Petitioner EchoStar Satellite Corp. (EchoStar), a national satellite television provider, better known as “DISH Network,” operates a number of orbital satellites that broadcast television signals directly to the homes of millions of its subscribers. In order to deliver the programming, EchoStar supplies a customer with a satellite dish and other…
2Cases cited6 opinions
- Burger King, Inc. v. State Tax CommissionNew York Court of Appeals · 1980
- MATTER OF ALBANY CALCIUM LIGHT CO., INC. v. State Tax Comm'nNew York Court of Appeals · 1978
- Galileo International Partnership v. Tax Appeals Tribunal of the Department of Taxation & Finance of the State of New YorkAppellate Division of the Supreme Court of the State of New York · 2006
- Datascope Corp. v. Tax Appeals TribunalAppellate Division of the Supreme Court of the State of New York · 1994
- Pantelopoulos v. Commissioner of Taxation & FinanceAppellate Division of the Supreme Court of the State of New York · 1995
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3Cited by2 opinions
- Matter of CLM Assoc., LLC v. New York State Tax Appeals Trib.Appellate Division of the Supreme Court of the State of New York · 2020
- Matter of Washington Sq. Hotel LLC v. Tax Appeals Trib. of The State of New YorkAppellate Division of the Supreme Court of the State of New York · 2017