MATTER OF SKAGGS-WALSH, INC. v. ST. TAX COMM

Kane, J.P.

The instant proceedings all involve the bulk sale of fuel oil distribution and service businesses. In this context, the common issue concerns respondent's conclusion that the sales of customer lists were taxable as the sale of information under Tax Law § 1105 (c) (1).

This court has specifically held that the sale of a customer list, such as the ones involved here, was taxable under Tax Law § 1105 (c) (1) as the sale of information (Matter of Long Is. Reliable Corp. v Tax Commn., 72 A.D.2d 826, lv denied 49 N.Y.2d 707). Contrary to petitioners' assertion, such statement by this court was not purely dictum and, accordingly, controls here. In so holding, we have reviewed petitioners' remaining arguments and find no reason to depart from our prior holding. Consequently, we are unable to find respondent's determinations irrational and we thus confirm the determinations.

Determinations confirmed, and petitions dismissed, without costs. Kane, J.P., Main, Mikoll, Yesawich, Jr., and Harvey, JJ., concur.