Fairland Amusements, Inc. v. State Tax Commission

Mikoll, J. (dissenting).

We respectfully dissent. The judgment entered at Special Term should be affirmed.

Tax Law § 1105 (f) (1) and the definitions applicable thereto set forth a two-step procedure to determine if plaintiff is liable for sales taxes on tickets sold to the public for its rides. First, the *954moneys paid must be an admission charge, either a fee paid for entrance to a place or for the use of the facilities. Here, the moneys paid for tickets clearly are fees paid for the use of the facilities (see, Outdoor Amusement Business Assn. v State Tax Commn., 57 NY2d 790, revg on dissenting…