Lake Grove Entertainment, LLC v. Megna
Appellate Division of the Supreme Court of the State of New York
1Opinion of the Court
Mercure, J.P.
Proceeding pursuant to CPLR article 78 (initiated in this Court pursuant to Tax Law § 2016) to review a determination of respondent Tax Appeals Tribunal which, among other things, sustained a sales and use tax assessment imposed under Tax Law articles 28 and 29.
Petitioner operated a large entertainment complex featuring a variety of activities, including bowling, ice skating, rock climbing, a roller coaster, and token-operated games. In addition to individual and group sales, petitioner offered party packages *1192that included food, beverages and unlimited access to certain…
2Cases cited8 opinions
- American Telephone & Telegraph Co. v. State Tax CommissionNew York Court of Appeals · 1984
- CS Integrated, LLC v. Tax Appeals TribunalAppellate Division of the Supreme Court of the State of New York · 2005
- Xo New York, Inc. v. Commissioner of Taxation & FinanceAppellate Division of the Supreme Court of the State of New York · 2008
- Costa v. CallahanAppellate Division of the Supreme Court of the State of New York · 2007
- 21 Club, Inc. v. Tax Appeals TribunalAppellate Division of the Supreme Court of the State of New York · 2010
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- Matter of Shuai Yin v. State of N.Y. Dept. of Taxation & Fin.Appellate Division of the Supreme Court of the State of New York · 2017
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