Court Opinion

ID: 3788360
Source: CourtListenerOpinion
Date Created: 2016-07-06 07:37:19.006073+00
Date Added: 2024-06-11T14:13:01.049122
License: Public Domain

OPINION — AG — ** RECREATIONAL — SALES TAX ** 68 Ohio St. 1304 [68-1304](J) OF THE SALES TAX CODE IMPOSES AN EXCISE TAX GROSS PROCEEDS OR GROSS RECEIPTS DERIVED FROM FEES CHARGED FOR THE ACT OF PARTICIPATING IN THE GAME OF BOWLING. (AMUSEMENT, FACILITIES, TAX PROCEEDS, ADMISSIONS) CITE: 68 Ohio St. 1304 [68-1304], 68 Ohio St. 1304 [68-1304](J) (REVENUE AND TAXATION, BOWLING) (SCOTT J. SILVERMAN)