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

68 N.Y.2d 630 (1986)

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

Court of Appeals of the State of New York.

Decided June 5, 1986.

Attorney(s) appearing for the Case

Samuel L. Shapiro for appellant.

Robert Abrams, Attorney-General (Francis V. Dow, Robert Hermann and Peter H. Schiff of counsel), for respondent.

Chief Judge WACHTLER and Judges MEYER, SIMONS, KAYE, ALEXANDER, TITONE and HANCOCK, JR., concur.

MEMORANDUM.

The judgment of the Appellate Division should be affirmed, with costs.

Petitioner operates an amusement park which includes carnival-like rides among other attractions. Petitioner sells two kinds of tickets: one permits use of the park and attractions other than the rides; the other allows the holder also to make unlimited use of the rides. Petitioner paid no sales tax on its acquisition of the rides which...

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