MATTER OF 1605 BOOK CTR., INC. v. TAX APPEALS TRIBUNAL OF THE STATE OF NEW YORK


188 A.D.2d 694 (1992)

In the Matter of 1605 Book Center, Inc., Petitioner, v. Tax Appeals Tribunal of the State of New York et al., Respondents

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

December 3, 1992


Harvey, J.

In 1980 the Audit Division of the Department of Taxation and Finance determined that petitioner, a purveyor of various forms of adult entertainment in the Times Square area of New York City, owed $141,686.11 in sales and use taxes plus interest for the period between March 1, 1976 through August 31, 1979. Included among the assessments were claims for sales taxes on two types of live peep shows operated...

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