About | HeinOnline Law Journal Library | HeinOnline Law Journal Library | HeinOnline
LOG IN
LOG IN

2003-2 N.Y. Tax Cas. J-1 (2003)

handle is hein.nytax/nytcas0051 and id is 1 raw text is: 2003 New York Tax Cases J-1 STATE OF NEW YORK DIVISION OF TAX APPEALS In the Matter of the Petition of DETERMINATION RIFTON ENTERPRISES, LLC : DTA NO. 818419 for Revision of a Determination or for Refund of Sales and Use Taxes under Articles 28 and 29 of the Tax Law for the Period March 1, 1997 through August 31, 1997. Petitioner, Rifton Enterprises, LLC, 10 Hellbrook Lane, Ulster Park, New York 12487, filed a petition for revision of a determination or for refund of sales and use taxes under Articles 28 and 29 of the Tax Law for the period March 1, 1997 through August 31, 1997. A hearing was held before Brian L. Friedman, Administrative Law Judge, at the offices of the Division of Tax Appeals, 500 Federal Street, Troy, New York, on November 19, 2001 at 10:30 A.M. and was continued to conclusion at the same location on February 5, 2002 at 10:00 A.M., with all briefs to be submitted by July 19, 2002, which date began the six-month period for the issuance of this determination. Petitioner appeared by Urbach, Kahn & Werlin Advisors, Inc. (David L. Evans, CPA). The Division of Taxation appeared by Barbara G. Billet, Esq. (Michael P. McKinley, Esq., of counsel). ISSUES I. Whether a fuel tank purchased by petitioner is exempt from sales and use taxes under Tax Law § I 15(a)(1 2) as machinery or equipment for use or consumption directly and predominantly in the production of tangible personal property for sale by processing. II. Whether a fuel tank purchased by petitioner is exempt from sales and use taxes under Tax Law § I 15(a)(2 1) as property used by or purchased for the use of commercial aircraft for maintenance and repairs. FINDINGS OF FACT 1. Rifton Enterprises, LLC d/b/a Rifion Aviation Service (petitioner) is a fixed base operator located at the Stewart International Airport (SIA) in Newburgh, New York.' Petitioner 'A fixed base operator is defined in Tax Law § 282(17) as meaning any person, firm, association or corporation, who or which engages in the sale of kero-jet fuel or aviation gasoline, or both, for airplanes from a fixed and permanent place at an airport within the state.

What Is HeinOnline?

HeinOnline is a subscription-based resource containing thousands of academic and legal journals from inception; complete coverage of government documents such as U.S. Statutes at Large, U.S. Code, Federal Register, Code of Federal Regulations, U.S. Reports, and much more. Documents are image-based, fully searchable PDFs with the authority of print combined with the accessibility of a user-friendly and powerful database. For more information, request a quote or trial for your organization below.



Contact us for annual subscription options:

Contact Us

Already a HeinOnline Subscriber?

Log In

profiles profiles most