The New York State Tax Appeals Tribunal has affirmed an Administrative Law Judge decision denying a sales tax exemption for the service of boarding horses and for the receipts from certain horse sales to a Long Island commercial horse boarding facility. Matters of Theodore P. Demetriou and New Windsor Stables, Inc., DTA Nos. 824430 and 824431 (N.Y.S. Tax App. Trib., Nov. 10, 2014). The Tribunal found that, while a sales tax exemption exists for services rendered “with respect to tangible personal property for use or consumption … in a commercial horse boarding operation,” that exemption applied only to property used by the commercial horse boarding operation to provide horse boarding services, and not to the service of boarding horses itself. The Tribunal also relied on documentation provided by the facility’s previous representative to determine taxable horse sales, and found that the facility had offered no evidence to show that the horse sales were exempt.