Fairland Amusements, Inc. v. State Tax Commission

— Kane, J. P.

*953Plaintiff is a company that provides portable amusement rides, such as Ferris wheels and merry-go-rounds, at fund-raising activities sponsored by various organizations throughout New York. Plaintiff is paid by the organization involved based upon a percentage of the moneys received from sales of tickets which are purchased by the general public for the individual rides. There is no charge to the general public for admission to the site where the rides are located.

The issue presented in this case is whether defendant properly concluded that plaintiff should have collected sales…