Summary
In Outdoor Amusement Business Ass'n. v. State Tax Commission, 57 N.Y.2d 790, 455 N.Y.S.2d 586, 441 N.E.2d 1104 (1982), another decision discussed in Mariner's Landing, the New York Court of Appeals held, under § 1105(f)(1) of the New York Tax Law, that charges imposed for carnival games conducted in booths, stalls, and trailers were not admission charges, but were charges paid in order to participate in the games and have a chance of winning a prize.
Summary of this case from Seventeen Thirty Corp. v. Dir. of TaxOpinion
Argued August 30, 1982
Decided October 5, 1982
Appeal from the Appellate Division of the Supreme Court in the Fourth Judicial Department, NORMAN A. STILLER, J.
Whitney W. Mallam and Richard N. Kirchgraber for appellants.
Robert Abrams, Attorney-General ( Francis V. Dow and Peter H. Schiff of counsel), for respondents.
Order reversed, with costs, and judgment of Supreme Court, Erie County, reinstated for the reasons stated in the dissenting memorandum of Justice STEWART F. HANCOCK, JR., at the Appellate Division ( 84 A.D.2d 950, 952).
Concur: Chief Judge COOKE and Judges JASEN, JONES, WACHTLER, FUCHSBERG and MEYER. Taking no part: Judge GABRIELLI.