In Matter of Lake Grove Entertainment, LLC v. Megna, 2011 NY Slip Op 01380 (3d Dept., Feb. 24, 2011), the Appellate Division affirmed the Tax Appeals Tribunal’s determination that charges for party packages were fully subject to sales tax. The petitioner operated a large entertainment complex and offered party packages that included food and beverages, as well as access to activities such as bowling and ice skating, which would not be subject to sales tax if sold separately. Citing the rule that sales tax must be imposed on the total amount of the invoice if taxable and nontaxable portions are not separately stated, and noting that, under the applicable standard of review, the Tribunal’s determination will be confirmed if it is supported by a rational basis, even if a different conclusion would have been reasonable, the Appellate Division found that the Tribunal “rationally concluded” the entire party package amount was subject to tax.