Does the phrase "for electrical conductors" in section 102(12)(i) of the New York State Tax Code apply to lines that do not conduct electricity?

"New York", United States of America

The following excerpt is from T-Mobile Ne., LLC v. Debellis, 118 N.E.3d 873, 32 N.Y.3d 594, 94 N.Y.S.3d 211 (N.Y. 2018):

A.J. Temple Marble & Tile v. Union Carbide Marble Care, 87 N.Y.2d 574, 581, 640 N.Y.S.2d 849, 663 N.E.2d 890 [1996] ). Therefore, the phrase "for electrical conductors" modifies only "inclosures" the last noun in the list of equipment in section 102(12)(i), and the provision encompasses (when not owned by a local utility) lines, wires, poles, and supports, regardless of whether they are related to the conduction of electricity, as well as "inclosures for electrical conductors," when those items are used in the transmission of data signals across public domain. Thus, TMobile's fiber optic cables are taxable as "lines" under the statute despite the fact that they do not conduct electricity.

Other Questions


Does section 212(c) of the Immigration and Customs Act, section 1182(c), section 212 of the Civil Code, apply in the context of deportation proceedings? (MultiRegion, United States of America)
Does Section 167(4) of the New York State Code of Civil Procedure apply to a plaintiff's claim under Section 167 of the Civil Rights Act? (MultiRegion, United States of America)
When applying state law, how does a federal court apply state law? (MultiRegion, United States of America)
What is the test for vagueness in a section of the New York State Code of Criminal Procedure on the grounds that the phrase "other sexual behavior of a deviate nature" fails to give adequate notice of the conduct declared to be criminal? ("New York", United States of America)
How have the courts interpreted section 56(2) of the Income Tax Code in the context of Section 56(1) and Section 5(2)? (Canada (Federal), Canada)
What is the scope of a section 2(2) of the Human Rights Act, section 3(4) and section 4(5) of The Queen’s Speech to the House of Representatives on the issue of same sex discrimination? (Canada (Federal), Canada)
What is the test for subsection 2(3) of the Criminal Code of Canada section 5(6) of Section 7(2) of section 6(3)? (Canada (Federal), Canada)
What is the current state of the law on whether a state conviction "relates" to aggravated sexual abuse sexual abuse, or abusive sexual conduct involving a minor or ward? (MultiRegion, United States of America)
Does Section 2244(b)(3)(C) of the Criminal Code apply to a separate federal and state habeas application? (MultiRegion, United States of America)
Does a combined sentence under Section 846 of the New York State Criminal Code apply to a defendant convicted of conspiracy to commit a drug trafficking offence? (MultiRegion, United States of America)
X



Alexi white


"The most advanced legal research software ever built."

Trusted by top litigators from across North America.