UC Law SF Communications and Entertainment Journal
What's Entertainment - An Inquiry into the Educational and Amusing Aspects of Educational Play Parks
Abstract
An innovative type of amusement park offering a blend of education and entertainment is emerging throughout the country. The author discusses whether these educational play parks should be considered as educational facilities or amusement parks for state and local amusement tax purposes. The focus of the discussion is the examination of the terms "education" and "amusement." The author analyzes the impact of the ruling in Big Mama Rag, Inc. v. United States, and the issues in the dispute between the first educational play park, Sesame Place, and the township of Middleton.
Recommended Citation
Jennifer J. Martin,
What's Entertainment - An Inquiry into the Educational and Amusing Aspects of Educational Play Parks,
5 UC Law SF Comm. & Ent. L.J. 795
(1983).
Available at: https://repository.uclawsf.edu/hastings_comm_ent_law_journal/vol5/iss4/6
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