MATTER OF BEST PAYPHONES, INC. v. PUBLIC SERVICE COMMISSION


34 A.D.3d 1068 (2006)

825 N.Y.S.2d 306

In the Matter of BEST PAYPHONES, INC., Respondent, v. PUBLIC SERVICE COMMISSION et al., Appellants.

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

Decided November 22, 2006.


Crew III, J.P.

Between June 1987 and December 1998, petitioner Best Payphones, Inc. purchased dialtone service to public access lines from respondent Verizon New York, Inc. Included in Verizon's charges for its dialtone service was a municipal tax surcharge on certain New York City taxes. Upon a determination by respondent Public Service Commission (hereinafter PSC) that resellers of dialtone service were not subject to the municipal tax surcharge, Verizon began crediting...

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