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MATTER OF WAXLIFE, U. S. A., INC. v. STATE TAX COMM'N

67 A.D.2d 1040 (1979)

In the Matter of Waxlife, U. S. A., Inc., Petitioner, v. State Tax Commission, Respondent

Appellate Division of the Supreme Court of the State of New York, Third Department.

February 8, 1979

Petitioner is a corporation operating a wax museum as a part of an amusement park complex, known as Gaslight Village, which is a related corporation. The amusement park is located at Lake George, New York. Respondent has determined that petitioner is liable for sales taxes or compensating use taxes for the period February 1, 1973 through August 31, 1973 and issued a notice of determination and demand for payment of sales and use...

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