METROMEDIA v. TAX COMM


75 A.D.2d 341 (1980)

Metromedia, Inc., et al., Respondents, v. State Tax Commission of the State of New York, Appellant

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

July 10, 1980


Attorney(s) appearing for the Case

Robert Abrams, Attorney-General (Michael F. Colligan, Shirley Adelson Siegel and Jeremiah Jochnowitz of counsel), for appellant.

Roberts & Holland (Richard A. Levine, Sandford H. Goldberg and James S. Halpern of counsel), for respondents.

SWEENEY, J. P., STALEY, JR., MAIN and CASEY, JJ., concur.


KANE, J.

Section 1105 (subd [f], par [1]) of the Tax Law imposes a sales tax on "[a]ny admission charge * * * except charges for admission to * * * dramatic or musical arts performances". For the purposes of that tax, the term "dramatic or musical arts admission charge" is defined by another provision to mean a "charge paid for admission to a theatre, opera house, concert hall or other hall or place of assembly...

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