Legal Opinion
1605 Book Center, Inc. v. Tax Appeals Tribunal
New York Court of Appeals
Decided February 15, 1994PublishedCited by 36 opinions
1Opinion of the Court
OPINION OF THE COURT
Bellacosa, J.
Article 28 of the Tax Law requires a sales tax to be paid on "[a]ny admission charge” for use of "any place of amusement”. The issue is whether Tax Law § 1105 (f) (1) permits the State taxing authority to collect a sales tax on receipts derived from patrons depositing coins in peep show booths to view or converse with live entertainers. We granted leave to appeal and agree with the Appellate Division that the gross receipts for admission to this place of amusement are taxable.
During the tax period at issue, appellant 1605 Book Center, Inc., conducted a…
2Cases cited17 opinions
- Sega v. State of New YorkNew York Court of Appeals · 1983
- Doctors Council v. New York City Employees' Retirement SystemNew York Court of Appeals · 1988
- Claim of Petterson v. Daystrom Corp.New York Court of Appeals · 1966
- Golden v. KochNew York Court of Appeals · 1980
- American Cyanamid & Chemical Corp. v. JosephNew York Court of Appeals · 1955
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3Cited by36 opinions
- Bryant v. New York City Health & Hospitals Corp.New York Court of Appeals · 1999
- NYCTL 1998-1 Trust v. Oneg Shabbos, Inc.Appellate Division of the Supreme Court of the State of New York · 2007
- 677 New Loudon Corp. v. State of New York Tax Appeals TribunalAppellate Division of the Supreme Court of the State of New York · 2011
- Matter of HDV Manhattan, LLC v. Tax Appeals Trib. of The State of New YorkAppellate Division of the Supreme Court of the State of New York · 2017
- County of Nassau v. Expedia, Inc.Appellate Division of the Supreme Court of the State of New York · 2014
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