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1605 BOOK v. APPEALS TRIBUNAL

83 N.Y.2d 240 (1994)

631 N.E.2d 86

609 N.Y.S.2d 144

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

Court of Appeals of the State of New York.

Decided February 15, 1994.

Attorney(s) appearing for the Case

Lipsitz, Green, Fahringer, Roll, Salisbury & Cambria, New York City (Herald Price Fahringer and Diarmuid White of counsel), for appellant.

G. Oliver Koppell, Attorney-General, Albany (John McConnell, Jerry Boone and Peter H. Schiff of counsel), for Commissioner of Taxation and Finance of the State of New York, respondent.

Chief Judge KAYE and Judges SIMONS, SMITH and CIPARICK concur; Judges TITONE and LEVINE taking no part.

BELLACOSA, J.

Article 28 of the Tax Law requires a sales tax to be paid on "[a]ny admission charge" for use of "any place of amusement". The issue is whether Tax Law § 1105 (f) (1) permits the State taxing authority to collect a sales tax on receipts derived from patrons depositing coins in peep show booths to view or converse with live entertainers. We granted leave to appeal and agree with the Appellate...

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