An airline was granted a commercial aircraft maintenance exemption from New York sales and use tax for its purchase of electricity used solely in repairing and maintaining commercial aircraft at its New York maintenance hangers. The airline argued that it qualified for the exemption on the basis that such electricity was “property” as defined within the statute granting the exemption (Sec. 1115 (a)(21)) and that it was clear that the New York Legislature chose to exempt “property” and not specifically “tangible personal property.” ( American Airlines, New York Division of Tax Appeals, Administrative Law Judge Unit, DTA No. 819514, November 10, 2005.)