Provides for a sales tax exemption for admission to a live musical or dramatic arts performance on a roof garden, cabaret or other similar place as long as the admission portion is charged separately from the other things sold at such place and other conditions are met.
STATE OF NEW YORK
________________________________________________________________________
6972--B
IN SENATE
March 10, 2006
___________
Introduced by Sen. MAZIARZ -- read twice and ordered printed, and when
printed to be committed to the Committee on Investigations and Govern-
ment Operations -- committee discharged, bill amended, ordered
reprinted as amended and recommitted to said committee -- committee
discharged, bill amended, ordered reprinted as amended and recommitted
to said committee
AN ACT to amend the tax law, in relation to exempting from sales taxes
imposed by or pursuant to the authority of article 28 or 29 of the tax
law a portion of the amount paid as the charge of a roof garden,
cabaret or other similar place in respect of admission
The People of the State of New York, represented in Senate and Assem-bly, do enact as follows:
1 Section 1. The tax law is amended by adding a new section 1123 to read
2 as follows:
3 § 1123. Exemption from tax on the charge of a roof garden, cabaret or
4 other similar place. The portion of the amount paid as the charge of a
5 roof garden, cabaret or other similar place in the state for admission
6 to attend a dramatic or musical arts performance at the place shall be
7 exempt from the tax imposed by paragraph three of subdivision (f) of
8 section eleven hundred five of this article but only if:
9 (a) the recipient states the charge for such admission separately from
10 all other portions of such amount;
11 (b) either (i) the separately stated charges for food, drink, service
12 and merchandise are not less on a day when such place offers such a
13 performance as on a day when such place does not offer such performance
14 or (ii) if such place is open for business only when it offers such a
15 performance, it separately states its charges for food, drink, service
16 and merchandise and such separately stated charges are comparable to
17 charges for comparable food, drink, service and merchandise at other
18 such places and restaurants and taverns in the United States census
19 bureau metropolitan statistical area in which such place is located or
20 in an immediately adjacent metropolitan statistical area or in a compa-
21 rable area if such place is not located in a metropolitan statistical
22 area; and
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD15567-03-6
S. 6972--B 2
1 (c) such place retains and makes available to the commissioner menus
2 and any other statements of its charges, showing all of its charges for
3 food, drink, service, merchandise and admission, as part of the records
4 required to be kept under section eleven hundred thirty-five of this
5 article.
6 § 2. This act shall take effect on the first day of a sales tax quar-
7 terly period, as described in subdivision (b) of section 1136 of the tax
8 law, next commencing at least 60 days after this act shall have become a
9 law and shall apply in accordance with the applicable transitional
10 provisions of sections 1106 and 1217 of the tax law.
