In Matter of VGR Systems Corporation, DTA Nos. 823639, 823640 (N.Y.S. Div. of Tax App., June 14, 2012), an ALJ held that the provision of video-viewing booths to adult bookstores was not the rental or lease of tangible personal property subject to sales tax. Although the bookstore proprietors paid a percentage of the gross revenue derived from the machines to the provider, obtained permits and insurance, and provided the videos, the provider of the booths was found to have maintained control of the booths and to have been merely renting space from the proprietors. The most important factor establishing that VGR did not relinquish possession or control of the booths to the proprietors was the fact that only VGR employees were able to access the lockboxes, token dispensers, and other mechanisms for payment, and that VGR retained the right to exclusive access to the money contained in the machines.