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49TH STREET GALLERIA v. TAX COM'N

No. 930053-CA.

860 P.2d 996 (1993)

The 49TH STREET GALLERIA, Petitioner, v. TAX COMMISSION, AUDITING DIVISION, State of Utah, Respondent. Alan V. Funk, Coopers & Lybrand, Intervenor.

Court of Appeals of Utah.

October 7, 1993.

Attorney(s) appearing for the Case

LaVar F. Christensen, Midvale, for petitioner.

Jan Graham and John C. McCarrey, Salt Lake City, for respondent.

Stephen W. Rupp, Salt Lake City, for intervenor.

Before BENCH, JACKSON and ORME, JJ.

OPINION

ORME, Judge:

The 49th Street Galleria seeks our review of a decision by the Utah State Tax Commission requiring the collection of a sales tax by the Galleria on fees collected for "admission" to its batting cages, laser tag game, and roller skating rink under Utah Code Ann. § 59-12-103 (1992).1 We reverse on the basis that no admission fee, of the sort contemplated in the...

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