Legal Opinion
Darien Lake Fun Country, Inc. v. State Tax Commission
Appellate Division of the Supreme Court of the State of New York
Decided March 6, 1986Published
1Opinion of the Court
Yesawich, Jr., J.
Proceeding pursuant to CPLR article 78 (transferred to this court by order of the Supreme Court at Special Term, entered in Albany County) to review a determination of respondent which sustained a sales and use tax assessment imposed under Tax Law article 28.
The pertinent facts are undisputed. Petitioner operates an amusement park located midway between Rochester and Buffalo. It sold two kinds of admission tickets to its customers: one entitled the holder to enter the park and enjoy various attractions, and the other enabled the holder to also enjoy unlimited use of specified…
2Cases cited3 opinions
- Burger King, Inc. v. State Tax CommissionNew York Court of Appeals · 1980
- Celestial Food of Massapequa Corp. v. New York State Tax CommissionNew York Court of Appeals · 1984
- Shanty Hollow Corp. v. New York State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1985