MATTER OF EMERY AIR FREIGHT CORP. v. NEW YORK STATE TAX APPEALS TRIBUNAL


188 A.D.2d 772 (1992)

In the Matter of Emery Air Freight Corporation, Petitioner, v. New York State Tax Appeals Tribunal et al., Respondents

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

December 10, 1992


Mahoney, J.

In this proceeding, petitioner seeks review of a determination of respondent Tax Appeals Tribunal (hereinafter respondent) which found a certain air cargo material handling system and a package sorting system which petitioner had installed in its leased premises to be tangible personal property, as opposed to capital improvements, and thus subject to applicable sales and use taxes.

In order to qualify for the Tax Law § 1105 (c...

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