OUTDOOR AMUSEMENT BUS. ASS'N v. STATE TAX COMM'N


84 A.D.2d 950 (1981)

Outdoor Amusement Business Association et al., Respondents, v. State Tax Commission, Appellant. (Appeal No. 1.)

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

November 13, 1981


Judgment reversed, without costs, and judgment declared in favor of defendant.

Memorandum:

Plaintiffs, operators of various carnival games and an association of such operators, commenced this declaratory judgment action challenging, inter alia, the determinations of defendant State Tax Commission (Commission) of sales taxes owed on the gross receipts of the games operated by plaintiffs in this State. After a nonjury trial judgment was awarded plaintiffs...

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