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METRO. MULTI-HOUS. LAUNDRY ASS'N v. NEW YORK CITY DEP'T OF FIN.

184 A.D.2d 759 (1992)

Metropolitan Multi-Housing Laundry Association et al., Appellants, v. New York City Department of Finance et al., Respondents

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

June 29, 1992

Ordered that the order is reversed, on the law, with costs, the defendants' cross motion for summary judgment is denied, the plaintiffs' motion for summary judgment is granted, and the matter is remitted to Supreme Court, Kings County, for entry of a judgment declaring that rents paid for premises occupied by vending machines are not taxable under the New York City Commercial Rent or Occupancy Tax Law (Administrative Code of City of NY § 11-701 et seq.), and that...

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