Music Service Co. v. Bureau of Revenue

OPINION

SUTIN, Judge.

Music Service Company, taxpayer, appeals from a Decision and Order of the Commissioner of Revenue which did not allow taxpayer a deduction from the compensating tax as provided in § 72-16A-15.1, N.M.S.A.1953 (Repl.Vol. 10, pt. 2, 1973 Supp.). We affirm.

Taxpayer was in the business of providing coin operated, amusement and vending equipment for use by business establishments.

Establishments had use of the machines primarily for the pleasure or amusement of their patrons. Patrons played the pinball machines and juke boxes, and played pool on the coin operated tables.

An…