49th Street Galleria v. Tax Commission, Auditing Division

OPINION

ORME, Judge:

The 49th Street Galleria seeks our review of a decision by the Utah State Tax Commission requiring the collection of a sales tax by the Galleria on fees collected for “admission” to its batting cages, laser tag game, and roller skating rink under Utah Code Ann. § 59-12-103 (1992). 1 We re verse on the basis that no admission fee, of the sort contemplated in the statute, is charged by the Galleria.

FACTS

In 1984, the Galleria opened for business as an indoor entertainment mall in Murray, Utah. The mall houses arcade games, video machines, a bowling alley, a miniature golf…