Petitioner, a New York City apartment cooperative, contends that respondent erred in concluding that parking "fines" collected by petitioner from its tenants are subject to a parking sales tax pursuant to Tax Law § 1107 (c) and § 1212-A. We find nothing irrational in respondent's conclusion and, therefore, confirm its determination.
Petitioner is an incorporated entity which provides a number of services for its tenants, including...
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