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.
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