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TOWN OF N. HEMPSTEAD v. REGAN

171 A.D.2d 165 (1991)

In the Matter of Town of North Hempstead et al., Appellants, v. Edward V. Regan, as Comptroller of The State of New York, et al., Respondents

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

October 17, 1991

Attorney(s) appearing for the Case

Diana C. Prevete, Town Attorney (Theodore F. Goralski with her on the brief; Kathleen G. Oldak of counsel), for Town of North Hempstead, appellant.

Seward & Seward (William E. Seward of counsel), for Village of Rockville Centre, appellant.

Robert Abrams, Attorney-General (Lisa Joy Robertson and Wayne L. Benjamin of counsel), for respondents.

Lydia Rocissano Marola for New York State Conference of Mayors and Other Municipal Officials, amicus curiae.

WEISS, J. P., MIKOLL, LEVINE and CREW III, JJ., concur.

YESAWICH, JR., J.

Petitioners are villages, special districts, a town and a special improvement district. Each operates off-street parking facilities within its territorial boundaries. In 1990 Tax Law § 1105 (c) was amended by adding paragraph (6), which imposes a 4% sales tax upon receipts obtained from "[p]roviding parking, garaging or storing for motor vehicles by persons operating a garage * * * parking...

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