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DEBEVOISE v. NY DEPT OF FIN

80 N.Y.2d 657 (1993)

Debevoise & Plimpton, Respondent, v. New York State Department of Taxation and Finance et al., Appellants.

Court of Appeals of the State of New York.

Decided February 11, 1993.

Attorney(s) appearing for the Case

Robert Abrams, Attorney-General, New York City (Laura M. Nath, Jerry Boone and Frederic L. Lieberman of counsel), for appellants.

Debevoise & Plimpton, New York City (Andrew C. Hartzell, John S. Kiernan and Robert D. Goodman of counsel), respondent pro se.

O. Peter Sherwood, Corporation Counsel of New York City (Edward F. X. Hart and Frances J. Henn of counsel), for New York City Department of Finance, amicus curiae.

Acting Chief Judge SIMONS and Judges TITONE, HANCOCK, JR., BELLACOSA and WEISS concur; Judges KAYE and SMITH taking no part.

HANCOCK, JR., J.

The issue in this case is whether the Department of Taxation and Finance (the Department) may tax the provision of overtime heat, ventilation and air conditioning (HVAC) services as a sale of "refrigeration and steam service" under Tax Law § 1105 (b). We conclude that section 1105 (b) authorizes a tax on a utility service only when furnished in an identifiable sale transaction as a commodity...

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