MATTER OF BROOKLYN NAVY YARD COGENERATION PARTNERS, L.P. v. TAX APPEALS TRIBUNAL OF STATE OF NEW YORK


46 A.D.3d 1247 (2007)

848 N.Y.S.2d 747

In the Matter of BROOKLYN NAVY YARD COGENERATION PARTNERS, L.P., Petitioner, v. TAX APPEALS TRIBUNAL OF STATE OF NEW YORK et al., Respondents.

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

Decided December 27, 2007.


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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