Wallach and Smith, JJ, dissent in a memorandum by Smith, J., as follows:
I would reverse the judgment of the motion court.
The issue here is whether the provision of overtime heating, ventilation and air conditioning services is subject to a sales tax pursuant to Tax Law § 1105 (b).
This is a declaratory judgment action in which plaintiff seeks a ruling that overtime heating, ventilation and air conditioning (HVAC) services are not subject to...
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