DAVIS, INC v. COMMISSIONER

511256.

104 A.D.3d 50 (2012)

957 N.Y.S.2d 427

2012 NY Slip Op 9107

In the Matter of ELMER W. DAVIS, INC., Petitioner, v. COMMISSIONER OF TAXATION AND FINANCE et al., Respondents.

Appellate Division of the Supreme Court of New York, Third Department.

December 27, 2012.


Attorney(s) appearing for the Case

Harris Beach, PLLC, Pittsford ( A. Vincent Buzard of counsel), for petitioner.

Eric T. Schneiderman , Attorney General, Albany ( Kathleen M. Arnold of counsel), for Commissioner of Taxation and Finance, respondent.

LAHTINEN, MALONE JR., STEIN and GARRY, JJ., concur.


OPINION OF THE COURT

MERCURE, J.P.

This proceeding requires that we determine whether an industrial development agency may grant financial assistance, in the form of a sales tax exemption on movable equipment, to a business that uses its equipment on jobs or to make deliveries outside the municipality for whose benefit the agency was created. Respondent Tax Appeals Tribunal determined that equipment used outside the agency's jurisdiction may not be exempted...

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