The Supreme Court of the State of New York, New York County held that a telecommunications company was liable for both New York City’s Utility Tax and the City’s Unincorporated Business Tax (“UBT”) because the taxpayer was only lightly regulated by, rather than under the supervision of, the New York State Public Service Commission (“PSC”). The court reasoned that the level of control the PSC exercised over the taxpayer did not rise to the level of supervisory control that would make the taxpayer a utility exempt from the City’s UBT. Sprint Commc’ns Co. v. City of New York Dep’t of Fin., No. 154499/14 (N.Y. Sup. Ct. N.Y. Cty. Apr. 25, 2016).