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FAIRLAND AMUSEMENTS, INC. v. STATE TAX COMM'N

110 A.D.2d 952 (1985)

Fairland Amusements, Inc., Respondent, v. State Tax Commission, Appellant

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

April 18, 1985

Kane, J. P.

Plaintiff is a company that provides portable amusement rides, such as Ferris wheels and merry-go-rounds, at fund-raising activities sponsored by various organizations throughout New York. Plaintiff is paid by the organization involved based upon a percentage of the moneys received from sales of tickets which are purchased by the general public for the individual rides. There is no charge to the...

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