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AM TEL & TEL v. TAXATION DEPT

191 A.D.2d 61 (1993)

American Telephone and Telegraph Company, Appellant, v. New York State Department of Taxation and Finance, Respondent

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

June 15, 1993

Attorney(s) appearing for the Case

Ira G. Greenberg of counsel (Regina A. Matejka with him on the brief; Edward & Angell, attorneys), for appellant.

August L. Fietkau of counsel (Frederic L. Lieberman and Alex Caspari with him on the brief; Robert Abrams, Attorney-General, attorney), for respondent.

MURPHY, P. J., ROSENBERGER, ROSS and ASCH, JJ., concur.

KASSAL, J.

Although the New York State Department of Taxation and Finance (State) may tax long distance telephone carriers on gross receipts attributable to their doing business within this State, it may not tax long distance carriers in such a way that a carrier doing most of its business within this State has a lower effective tax rate than a carrier doing most of its business outside the State. Since the impact...

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