Amends the imposition of sales tax to dramatic or musical arts performances, or live circus performances, or motion picture theaters, where such admission charge is not more than one thousand dollars.
STATE OF NEW YORK
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7878
2025-2026 Regular Sessions
IN SENATE
May 13, 2025
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Introduced by Sen. GOUNARDES -- read twice and ordered printed, and when
printed to be committed to the Committee on Budget and Revenue
AN ACT to amend the tax law, in relation to the imposition of sales tax
on admission charges for places of amusement
The People of the State of New York, represented in Senate and Assem-bly, do enact as follows:
1 Section 1. Paragraph 1 of subdivision (f) of section 1105 of the tax
2 law, as amended by section 2 of part J of chapter 59 of the laws of
3 2021, is amended to read as follows:
4 (1) Any admission charge where such admission charge is in excess of
5 ten cents to or for the use of any place of amusement in the state,
6 except charges for admission to combative sports which charges are taxed
7 under any other law of this state, [or] and except charges not more than
8 one thousand dollars for admission to dramatic or musical arts perform-
9 ances, or live circus performances, or motion picture theaters, and
10 except charges to a patron for admission to, or use of, facilities for
11 sporting activities in which such patron is to be a participant, such as
12 bowling alleys and swimming pools. For any person having the permanent
13 use or possession of a box or seat or a lease or a license, other than a
14 season ticket, for the use of a box or seat at a place of amusement, the
15 tax shall be upon the amount for which a similar box or seat is sold for
16 each performance or exhibition at which the box or seat is used or
17 reserved by the holder, licensee or lessee, and shall be paid by the
18 holder, licensee or lessee.
19 § 2. This act shall take effect on the first day of the sales tax
20 quarterly period, as described in subdivision (b) of section 1136 of the
21 tax law, beginning at least 90 days after the date this act shall have
22 become a law and shall apply in accordance with the applicable transi-
23 tional provisions of sections 1106 and 1217 of the tax law.
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD11053-03-5
