TROY, N.Y. – A New Jersey dairy that has its operations entirely outside of New York State and is not registered here is nonetheless responsible for $288,774 in New York highway taxes because it owns the semi-trailers that independent contractors pull through the state with their own trucks, the State Tax Appeals Tribunal has held.
The tribunal, which upheld a determination by Administrative Law Judge Catherine M. Bennett, said that Fairlawn Dairies Inc. is jointly and severally liable under Tax Law �503 because the tax was imposed on a “vehicular unit” comprising the dairy’s semi-trailer and the independent contractor’s trailer.
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