Bill > S07878

This bill amends the New York State tax law to modify the sales tax applied to certain admission charges for entertainment venues. Specifically, the bill exempts admission charges of up to $1,000 for dramatic or musical arts performances, live circus performances, and motion picture theaters from sales tax. Previously, the law did not have this specific exemption limit. The change means that tickets to these types of performances and venues priced at $1,000 or less will not be subject to sales tax, potentially making such entertainment more affordable for consumers. The bill will take effect on the first day of a sales tax quarterly period at least 90 days after becoming law, and will be implemented according to existing transitional provisions in the tax law. This modification appears to be aimed at providing some tax relief for entertainment venues and making cultural and artistic performances more accessible by reducing the tax burden on ticket prices.

Budget and Finance

https://www.nysenate.gov/legislation/bills/2025/S7878