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MATTER OF AMERICAN FOOD & VENDING CORPORATION v. NEW YORK STATE TAX APPEALS TRIBUNAL

522043.

144 A.D.3d 1227 (2016)

2016 NY Slip Op 07246

41 N.Y.S.3d 572

In the Matter of AMERICAN FOOD & VENDING CORPORATION, Petitioner, v. NEW YORK STATE TAX APPEALS TRIBUNAL et al., Respondents.

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

Decided November 3, 2016.

Petitioner is a New York corporation in the business of providing culinary and refreshment services to educational institutions, sports arenas, hospitals, corporations and other businesses. In 2003, petitioner's principal place of business (hereinafter the facility) was in Onondaga County within an established empire zone. Petitioner...

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