MATTER OF DARIEN LAKE FUN COUNTRY, INC. v. STATE TAX COMM'N


118 A.D.2d 945 (1986)

In the Matter of Darien Lake Fun Country, Inc., Petitioner, v. State Tax Commission, Respondent

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

March 6, 1986


Yesawich, Jr., J.

The pertinent facts are undisputed. Petitioner operates an amusement park located midway between Rochester and Buffalo. It sold two kinds of admission tickets to its customers: one entitled the holder to enter the park and enjoy various attractions, and the other enabled the holder to also enjoy unlimited use of specified carnival-like rides. Although the appropriate sales taxes on revenues received from customers for both types of tickets...

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