Cost of MCI Didn't Include Sales Tax

The DRA granted landlord's MCI increase application based on elevator upgrading, but disallowed $8,600 attributed to sales tax. Landlord appealed and won. Although sales tax is correctly excluded from any MCI increase, the DRA mistakenly found that sales tax had been paid in this case. Landlord's installation didn't include payment of any sales tax, so the excluded amount was added back into the total MCI cost.

86-15 Ava Place: DHCR Adm. Rev. Docket No. AX110003RP (4/3/13) [2-pg. doc.]