Court of Appeals of New York

In an adult "juice bar" operator's claim that the admission charges and private dance performance fees it collects from patrons are exempt from state sales and use taxes, the decision of the Appellate Division is affirmed where: 1) the Appellate Division properly concluded that the activities conducted in the private rooms failed to qualify for the exemption, as the petitioner failed to meet its burden of proof that a tax exemption applies to those charges; and 2) it was not arbitrary, capricious or an error of law for the Tax Appeals Tribunal to find that petitioner failed to meet the same burden as it pertained to the admission charges for the stage performances.

Appellate Information

• Decided 10/23/2012
• Published 10/23/2012

Judges

Court

• Court of Appeals of New York

Counsel