Court of Appeals of New York
In the Matter of Echostar Satellite Corp., 87
The Department of Taxation and Finance's determination assessing petitioner an additional $1.8 million in use taxes for purchases of equipment that is used to deliver programming to its customers is reversed where the furnishing of equipment for a monthly fee did not quality as a "lease" and, consequently, was not a resale under the Tax Law.
Appellate Information
- Decided 12/18/2012
- Published 12/18/2012
Judges
- Graffeo
Court
- Court of Appeals of New York