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.
NEW YORK STATE ASSEMBLY MEMORANDUM IN SUPPORT OF LEGISLATION submitted in accordance with Assembly Rule III, Sec 1(f)
BILL NUMBER: A8528
SPONSOR: Simone TITLE OF BILL:
An act to amend the tax law, in relation to the imposition of sales tax
on admission charges for places of amusement
PURPOSE OR GENERAL IDEA OF BILL::
This bill would implement the New York State sales tax on tickets to
places of amusement whose value is over $1,000
SUMMARY OF PROVISIONS::
Section one amends paragraph 1 of subdivision (f) of section 1105 of the
tax law to capture, for the purposes of collecting sales tax, tickets to
places of amusement whose value is over one-thousand dollars
Section two provides for the effective date
JUSTIFICATION::
New York exempts the sales of admission charges of ten cents or less to
any event, as well as all admissions charges, no matter the price, to
race track events, boxing or wrestling matches, live circus perform-
ances, dramatic or musical arts performances, motion picture theaters,
and charges for entry to sporting facilities such as bowling alleys,
health and fitness facilities, and swimming pools where the patron is to
be a participant.
While the live entertainment industry provides vast cultural and econom-
ic value to the state of New York, one must question why the legislature
has chosen to single out tickets for the above-described events for a
sales tax exemption.
This legislation would target those tickets to live entertainment that
are priced beyond the reach of working families, by collecting sales tax
on tickets valued at more than $1,000.
PRIOR LEGISLATIVE HISTORY::
None
FISCAL IMPLICATIONS::
TBD
EFFECTIVE DATE::
This act shall take effect on the first day of the sales tax quarterly
period occurring 90 days after this act shall have become law
STATE OF NEW YORK
________________________________________________________________________
8528
2025-2026 Regular Sessions
IN ASSEMBLY
May 20, 2025
___________
Introduced by M. of A. SIMONE -- read once and referred to the Committee
on Ways and Means
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
