The flaw with that theory is as follows. Business people are business people to do one thing... and one thing only.... make money. IF said sales tax is lowered on said park merchandise and food, dont think for a Brooklyn second that CF, the Cincinnati Reds, Joe's Bowling Alley, etc etc WON'T add that lower price right back onto the unit price on the back end to put that extra few cents in their pockets. In doing this, they can say "Look at how GREAT we are!! We didnt pass the higher taxes onto you, the consumer, because our prices didnt go up". Well, yes they did, you as a business owner simply added a bit more to your personal pocketbook.
One thing to consider, corporations don't "pay" taxes, their customers do.
Coke pays taxes every year based upon their revenue, land holdings, etc... Those taxes are factored into what they charge us the consumers for a bottle of Coke.
Procter & Gamble pay taxes every year based upon all the 1,000s of things they sell. Those taxes are factored into what they charge for Tide and everything else.
GM pays taxes on cars, those taxes are factored into what they charge the dealer to purchase their car (the dealer then in turn factors into his price what he charges us for his taxes)
Its obviously not quite that simple, but keep in mind that the Reds, Cedar Fair, Joe's Bowling alley, etc... are already paying taxes to the state of ohio each year. Those taxes are factored into what they charge for admission, a game of bowling, shoe rentals,etc.... You may not see a "tax" line item on your bill every time you buy a Reds ticket, but make no mistake, there are taxes figured into what you're paying for a pair of moon deck seats on a saturday afternoon. In a smilar vain, many like to say that you get "free pop" everytime you go to holiday world. You may not be charged for soda during the day, but that cost of all the soda has been factored into your admission ticket and you are indeed paying for that privledge no matter if you decide to take advantage of it or not.