Fairland Amusements, Inc. v. State Tax Commission

New York Court of Appeals

Fairland Amusements, Inc. v. State Tax Commission

489 N.E.2d 765, 66 N.Y.2d 932, 498 N.Y.S.2d 796, 1985 N.Y. LEXIS 18240

New York Court of Appeals·Decided December 17, 1985·Published·Cited by 8 cases

Opinion

OPINION OF THE COURT

Order reversed, with costs, and judgment granted in favor of plaintiff declaring that the sale of tickets for the use of plaintiffs rides is not subject to sales tax pursuant to Tax Law § 1105 (f) (1). We agree with the dissenters below that there is an ambiguity in the statutory scheme which must be construed most strongly in favor of the taxpayer and against the government, and that defendant’s reliance upon its own regu[935] lotion is misplaced because the regulation runs counter to the statute it was intended to implement.

Concur: Chief Judge Wachtler and Judges Jasen, Meyer, Simons, Kaye, Alexander and Titone.

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OPINION OF THE COURT

Order reversed, with costs, and judgment granted in favor of plaintiff declaring that the sale of tickets for the use of plaintiffs rides is not subject to sales tax pursuant to Tax Law § 1105 (f) (1). We agree with the dissenters below that there is an ambiguity in the statutory scheme which must be construed most strongly in favor of the taxpayer and against the government, and that defendant’s reliance upon its own regu[935] lotion is misplaced because the regulation runs counter to the statute it was intended to implement.

Concur: Chief Judge Wachtler and Judges Jasen, Meyer, Simons, Kaye, Alexander and Titone.

Fairland Amusements, Inc. v. State Tax Commission, 489 N.E.2d 765, 66 N.Y.2d 932, 498 N.Y.S.2d 796, 1985 N.Y. LEXIS 18240 (N.Y. 1985).

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489 N.E.2d 765 (Fairland Amusements, Inc. v. State Tax Commission) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.

Opinion

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