Cumberland Amusement Corp. v. Johnson

On report upon an agreed statement of facts. This is an appeal from the refusal of the State Tax Assessor to abate a sales tax assessed against the taxpayer, the operator of a “drive-in” theatre. References to the statute are, unless otherwise noted, to “Sales and Use Tax Law.” R. S., c. 14-A (1944), as amended. The sales were made during the months from May through October 1953, and the taxpayer neither reported nor paid a sales tax thereon.

The principal business of the taxpayer is “to run, operate, conduct, and manage a drive-in theatre. ... In conjunction with and while exhibiting ...…