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EMPIRE STATE BLDG. CO. v. NEW YORK STATE DEP'T OF TAXATION & FIN.

219 A.D.2d 459 (1995)

631 N.Y.S.2d 306

Empire State Building Company, Appellant, v. New York State Department of Taxation and Finance et al., Respondents

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

September 7, 1995

Plaintiff, landlord of the Empire State Building, instituted this action for a judgment pursuant to CPLR 3001 declaring (1) that rent receipts attributable to charges for electricity are not subject to the utility tax imposed by Tax Law § 186-a, and (2) that it is not subject to penalties for substantial understatement of taxes. Electricity supplied to the building by Con Edison is provided to tenants either directly, in which case the tenant pays the utility for its...

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