Hastings Communications and Entertainment Law Journal


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.