Opinion
November 18, 1975
Determination of respondent Director of Finance of the City of New York, dated October 30, 1974, taxing petitioner's receipts for transportation services ("lighterage") and for loading and unloading ships ("stevedoring") unanimously modified, on the law, to the extent of annulling the tax imposed on the stevedoring operations and otherwise confirmed, without costs or disbursements. It appears, and respondent now concedes, that petitioner's stevedoring activities involved imports and exports and that taxation of receipts from those operations is beyond the power of the city. (Joseph v Carter Weekes, 330 U.S. 422.) However, we find no such immunity from the city's utility tax (Administrative Code of City of New York, § QQ46-2.0) for petitioner's receipts from rail and water transportation services rendered entirely within the city. (Cf. Canton R.R. Co. v Rogan, 340 U.S. 511; Greyhound Lines v Mealey, 334 U.S. 653 and, on remand, Central Greyhound Lines v Mealey, 298 N.Y. 876; Standard Steel Co. v Washington Revenue Dept., 419 U.S. 560.)
Concur — Stevens, P.J., Markewich, Kupferman, Murphy and Lupiano, JJ.