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AMERICAN ROCK v. COMMISSIONER

513675.

104 A.D.3d 12 (2012)

957 N.Y.S.2d 436

2012 NY Slip Op 9111

In the Matter of AMERICAN ROCK SALT COMPANY LLC, Petitioner, v. COMMISSIONER OF TAXATION AND FINANCE OF THE STATE OF NEW YORK 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.

MERCURE, J.P., MALONE JR., STEIN and GARRY, JJ., concur.

OPINION OF THE COURT

LAHTINEN, J.

Petitioner operates a salt mine in Livingston County under an arrangement with the Livingston County Industrial Development Agency (hereinafter LCIDA). Pursuant to a sales tax exemption letter issued by LCIDA, petitioner leased 600 railcars, which were garaged in Livingston County and used exclusively to transport its product from the mine to various locations throughout...

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