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  5. 49 N.Y.2d 538 (1980)
 

NAT ELEVATOR IND v. TAX COMM

49 N.Y.2d 538 (1980)

In the Matter of National Elevator Industry, Inc., et al., Respondents, v. New York State Tax Commission, Appellant.

Court of Appeals of the State of New York.

Decided March 27, 1980.

Attorney(s) appearing for the Case

Robert Abrams, Attorney-General (Nigel G. Wright and Shirley Adelson Siegel of counsel), for appellant.

Howard F. Ordman, Edward F. Callan and Peter J. Powers for respondents.

Chief Judge COOKE and Judges JASEN, GABRIELLI, WACHTLER, FUCHSBERG and MEYER concur.

JONES, J.

The fact that it had ruled in 1966 that services performed under certain elevator maintenance contracts were not subject to State sales tax did not preclude the State Tax Commission from making a prospective declaratory ruling in 1977 that services rendered under similar contracts were subject to such tax. Petitioner, a domestic membership corporation of escalator and elevator maintenance and construction...

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