94-021

Response September 12, 1994

Request

September 12, 1994

Dear XXXXX:

Your letter of XXXXX, requested a clarification of the “Transition policy” described in our Tax Bulletin 15-94 as it may be related to bowling centers.

As described in your letter and in our conversations, the bowling center contracts with its leagues are covered by this policy. If, depending on usual practice, there is no deposit and In fact may be a signing inducement that amounts to a negative deposit, we understand that to be customary” in your business and the new admissions does not need to be added to contracts in place before XXXXX.

The contract negotiated for the XXXXX season should include tax. All games not covered by league contracts should have been taxed starting XXXXX.

If other issues arise or if you need assistance with collecting, recording or remitting, please contact us for technical assistance.

Sincerely,

Alice Shearer

Commissioner