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CONCRETE DEL v. TAX COMM

71 A.D.2d 330 (1979)

In the Matter of Concrete Delivery Co., Inc., Petitioner, v. State Tax Commission, Respondent

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

December 20, 1979

Attorney(s) appearing for the Case

Albrecht, Maguire, Heffern & Gregg, P. C. (Ralph J. Gregg of counsel), for petitioner.

Robert Abrams, Attorney-General (Carl E. Stephan, Shirley Adelson Siegel and William J. Kogan of counsel), for respondent.

MAHONEY, P. J., GREENBLOTT, MAIN and MIKOLL, JJ., concur.

HERLIHY, J.

The petitioner is in the business of transporting cement from cement producers to their customers. The respondent has held that the rental payments made by the petitioner pursuant to agreements with owner-operators who haul for it are subject to the sales tax. It is undisputed that if the use of the nonowned tractors is pursuant to a rental agreement giving the petitioner full dominion and control...

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