MATTER OF A & J PRODUCE CORP. v. COMM'R OF FIN. OF THE CITY OF NEW YORK


199 A.D.2d 99 (1993)

605 N.Y.S.2d 61

In the Matter of A & J Produce Corporation, Petitioner, v. Commissioner of Finance of the City of New York, Respondent

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

December 14, 1993


The determination that petitioner, a grocery wholesaler which operates in the the New York City Terminal Market (the "Hunt's Point Market") is liable for Commercial Rent Tax (Administrative Code of City of NY § 11-701 et seq.) on payments pursuant to Article 1 (b) of the governing leases, as terminal charges for receipt of shipments that petitioner receives, typically by truck or rail, as original receiver of the goods, because such payment is for services that...

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