Opinion
Decided February 6, 1986
Appeal from the Appellate Division of the Supreme Court in the Third Judicial Department.
Robert Abrams, Attorney-General (Robert Hermann and Kathleen Liston Morrison of counsel), for appellant.
David Hirschberg for respondent.
MEMORANDUM.
The order of the Appellate Division should be reversed, with costs, and the determination of the State Tax Commission that petitioner's initial purchase of trash containers and compactors was not tax exempt reinstated.
Invoices submitted by petitioner corresponding to the audit period showed that petitioner's customers were charged a flat fee for petitioner's trash removal services without stating a separate rental charge for the customers' use of the containers and compactors. Thus, there was substantial evidence to support the Commission's determination that petitioner's transactions with its customers did not involve a rental of personal property, and accordingly, the Commission could properly consider the initial purchase by petitioner of the property to be subject to sales tax (Tax Law § 1105 [a]; § 1101 [b] [4]). As we have had previous occasion to note, "[i]t should not fall within judicial `decisional analysis' to determine what is or is not a rental" (Matter of Albany Calcium Light Co. v State Tax Commn., 44 N.Y.2d 986, 988).
Chief Judge WACHTLER and Judges MEYER, SIMONS, KAYE, ALEXANDER, TITONE and HANCOCK, JR., concur.
On review of submissions pursuant to section 500.4 of the Rules of the Court of Appeals (22 N.Y.CRR 500.4), order reversed, with costs, and the determination of the State Tax Commission reinstated in a memorandum.