Rose, J.
Petitioner imported natural gas used by it to generate steam and electricity at its cogeneration facility. It then sold the steam and electricity to a thermal energy host. Because the host was a public utility, it in turn resold that steam and electricity to its own customers. Tax Law former § 189 (6) provided an exemption from the tax imposed by Tax Law former § 189 (2) on natural gas imported by a cogeneration facility, such as petitioner, and...
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