10/07/93 49Th Street Galleria V. Tax Commission
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- 0,99 €
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- 0,99 €
Beschreibung des Verlags
The 49th Street Galleria seeks our review of a decision by the Utah State Tax Commission requiring the collection of a sales tax by the Galleria on fees collected for "admission" to its batting cages, laser tag game, and roller skating rink under Utah Code Ann. § 59-12-103 (1992). *fn1 We reverse on the basis that no admission fee, of the sort contemplated in the statute, is charged by the Galleria.