Fort William Henry Corp. v. State Tax Commission

Proceeding pursuant to CPLR article 78 (transferred to this court by order of the Supreme Court at Special Term, entered in Albany County) to review a determination of the State Tax Commission which denied petitioner’s application for a redetermination of sales taxes under articles 28 and 29 of the Tax Law for the period June 1, 1967 through May 31, 1970. Petitioner, a domestic corporation, operates the Fort William Henry Museum at Lake George, New York, and charges visitors an admission fee which the respondent State Tax Commission has determined is subject to the sales tax imposed by…