Legal Opinion
677 New Loudon Corp. v. State of New York Tax Appeals Tribunal
New York Court of Appeals
Decided October 23, 2012PublishedCited by 25 opinions
1Opinion of the Court
OPINION OF THE COURT
Memorandum.
The judgment of the Appellate Division should be affirmed, with costs.
Petitioner, the operator of an adult “juice bar” in Latham, New York, contends that the admission charges and private dance performance fees it collects from patrons are exempt from state sales and use taxes. We agree with the Appellate Division that petitioner failed to meet its burden of proof that a tax exemption applies to those charges.
To begin, New York State collects taxes from a wide variety of entertainment and amusement venues. In particular, the Tax Law imposes a sales tax on “[a]ny…
2Cases cited3 opinions
- Grace v. New York State Tax CommissionNew York Court of Appeals · 1975
- Di Maria v. RossNew York Court of Appeals · 1980
- Charter Development Co. v. City of BuffaloNew York Court of Appeals · 2006
3Cited by25 opinions
- Matter of HDV Manhattan, LLC v. Tax Appeals Trib. of The State of New YorkAppellate Division of the Supreme Court of the State of New York · 2017
- Matter of American Food & Vending Corporation v. New York State Tax Appeals TribunalAppellate Division of the Supreme Court of the State of New York · 2016
- Matter of Gans v. New York State Tax Appeals Trib.Appellate Division of the Supreme Court of the State of New York · 2021
- CMSG Rest. Group, LLC v. State of New YorkAppellate Division of the Supreme Court of the State of New York · 2016
- Matter of Ayoub v. Tax Appeals Tribunal of the State of New YorkAppellate Division of the Supreme Court of the State of New York · 2015
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