BRATTLEBORO TENNIS CLUB v. DEPT. OF TAXES

No. 96-116.

691 A.2d 1062 (1997)

BRATTLEBORO TENNIS CLUB, INC. v. VERMONT DEPARTMENT OF TAXES.

Supreme Court of Vermont.

February 21, 1997.


ENTRY ORDER

Brattleboro Tennis Club (BTC) appeals from a superior court decision upholding the determination of the Commissioner of Taxes that BTC is liable for sales and use taxes on the annual membership dues and guest fees it receives from its members. The court agreed with the Commissioner that the membership dues and guest fees are amusement charges under 32 V.S.A. § 9771(4) and that BTC is not exempt under 32 V.S.A. § 9743(5). We affirm.<...

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