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MATTER OF SHANTY HOLLOW CORP. v. NEW YORK STATE TAX COMM'N

111 A.D.2d 968 (1985)

In the Matter of Shanty Hollow Corporation, Petitioner, v. New York State Tax Commission, Respondent

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

June 6, 1985

Yesawich, Jr., J.

Petitioner takes exception to respondent's sales tax assessment on its purchase of snow-making machinery and rental lockers. The material facts are essentially undisputed.

Petitioner owns and operates a recreational ski area known as Hunter Mountain Ski Bowl in Greene County. Because natural snowfall tends to be inadequate, petitioner finds it necessary to use snow-making equipment...

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