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MORAN TOWING v. TAX COMMN.

72 N.Y.2d 166 (1988)

In the Matter of Moran Towing and Transportation Co., Inc., et al., Appellants, v. New York State Tax Commission, Respondent.

Court of Appeals of the State of New York.

Decided July 12, 1988.

Attorney(s) appearing for the Case

Gwynne H. Wales, Emanuel G. Demos and Robert S. Herbst for appellants.

Robert Abrams, Attorney-General (Peter G. Crary, O. Peter Sherwood and Peter H. Schiff of counsel), for respondent.

William J. O'Brien and Ernesto V. Luzzatto for The Maritime Association of the Port of New York/New Jersey, amicus curiae.

Chief Judge WACHTLER and Judges KAYE, ALEXANDER, TITONE, HANCOCK, JR., and BELLACOSA concur.

SIMONS, J.

The issue presented is whether tugboats which do not actually leave New York waters but service vessels traveling in interstate and foreign commerce are exempt from State sales tax pursuant to Tax Law § 1115 (a) (8); § 1105 (c) (3) (iv), and 20 NYCRR 528.9 (a) (5).

The parties have stipulated the facts. During the tax years at issue, petitioner Moran Towing & Transportation Co...

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