[Download] "Matter Fort William Henry Corp. v. State Tax Commission" by Supreme Court of New York # Book PDF Kindle ePub Free
eBook details
- Title: Matter Fort William Henry Corp. v. State Tax Commission
- Author : Supreme Court of New York
- Release Date : January 08, 1976
- Genre: Law,Books,Professional & Technical,
- Pages : * pages
- Size : 71 KB
Description
[52 A.D.2d 664 Page 664] Proceeding pursuant to CPLR article 78 (transferred to this court by order of the Supreme Court at Special Term, entered in Albany County) to review a determination of the State Tax Commission which denied petitioner's application for a redetermination of sales taxes under articles 28 and 29 of the Tax Law for the period June 1, 1967 through May 31, 1970. Petitioner, a domestic corporation, operates the Fort William Henry Museum at Lake George, New York, and charges visitors an admission fee which the respondent State Tax Commission has determined is subject to the sales tax imposed by article 28 of the Tax Law. The amount of additional taxes assessed by respondent for the period in question is not disputed. However, this proceeding to annul that determination ensued when, following a hearing, petitioner's application for a redetermination on the issue of taxability was denied by respondent. A sales tax is imposed upon any admission charge to or for the use of any place of [52 A.D.2d 664 Page 665]