MATTER OF UNITED ARTISTS THEATRE CIRCUIT, INC. v. STATE TAX COMM'N


76 A.D.2d 995 (1980)

In the Matter of United Artists Theatre Circuit, Inc., et al., Petitioners, v. State Tax Commission, Respondent

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

June 19, 1980


On March 11, 1976, the Sales Tax Bureau of the Department of Taxation and Finance issued to each petitioner notices of determination and demands for payment wherein it was alleged that the paid admissions to these telecasts were subject to the sales tax, and petitioners thereafter duly filed applications for revision on the ground that the admissions to the telecasts were exempt from the sales tax, under section 1105 (subd [f], par [1]) of the Tax Law, as charges for admission...

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