CMSG Rest. Group, LLC v. State of New York
Appellate Division of the Supreme Court of the State of New York
1Opinion of the Court
OPINION OF THE COURT
Tom, J.P.
In this appeal, plaintiffs, which operate a men’s entertainment club located on the Upper West Side of Manhattan, challenge the “Amusement Tax” (Tax Law § 1105 [f] [1]) and the “Cabaret Tax” (Tax Law § 1105 [f] [3]) (together, the tax laws) as unconstitutional on their face and as applied to them. Specifically, they challenge the sales taxes imposed by defendants on plaintiffs’ “Beaver Bucks” or “scrips”—plaintiffs’ in-house currency used by patrons at plaintiffs’ club to tip topless dancers, floor hosts and bartenders, and to gain admission to private rooms to…
2Cases cited15 opinions
- Hoffman Estates v. Flipside, Hoffman Estates, Inc.Supreme Court of the United States · 1982
- Reed v. Town of GilbertSupreme Court of the United States · 2015
- Murdock v. PennsylvaniaSupreme Court of the United States · 1943
- City of Erie v. Pap's A. M.Supreme Court of the United States · 2000
- Tennessee v. LaneSupreme Court of the United States · 2004
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3Cited by6 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
- Guterman v. Costco Wholesale Corp.Court of Appeals for the Second Circuit · 2019
- Guterman v. Costco Wholesale Corp.District Court, S.D. Illinois · 2018
- Dennis v. 44th Enters. Corp.Appellate Division of the Supreme Court of the State of New York · 2021
- MLB Enterprises, Corp. v. New York State Department of Taxation and FinanceDistrict Court, S.D. New York · 2020
1 more not listed; retrieve them via the Exa API.