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GTE SPACENET CORP. v. NEW YORK STATE DEP'T OF TAXATION & FIN.

223 A.D.2d 468 (1996)

637 N.Y.S.2d 362

GTE Spacenet Corporation, as Successor in Interest to ASC Telecommunications, Inc. and Contel Satellite Corporation, Respondent, v. New York State Department of Taxation and Finance et al., Appellants

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

January 23, 1996

The IAS Court properly determined that plaintiff was not a "utility" and therefore, not subject to Tax Law § 186-a since that term, as defined in relevant part in subdivision (2) (a) of the statute, requires the service provided to be by or through "wires". The service provided by plaintiff was classified by the Federal Communications Commission as communication by "radio" rather than by "wire". Moreover, the modern technology...

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