Bill > A08528

This bill amends the New York State tax law to modify the sales tax requirements for admission charges to certain 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, most admission charges over ten cents were subject to sales tax, with some exceptions. The change means that for these specific types of entertainment venues, tickets priced at $1,000 or less will not be taxed, which could make such events more affordable for consumers. The bill will go into 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 state tax code. This modification appears designed to provide a tax break for certain cultural and entertainment events, potentially supporting arts and entertainment industries by making ticket prices more accessible.

Budget and Finance

https://www.nysenate.gov/legislation/bills/2025/A8528