Bill > A10429

This bill amends New York's tax law to clarify that admission charges for comedy performances, whether scripted or unscripted, are eligible for an exemption from sales tax, meaning people will no longer have to pay sales tax on tickets to see stand-up comedians or other comedic acts. It also clarifies that establishments offering live, scripted or unscripted stand-up comedy or similar comedic performances, in conjunction with selling food or drinks, and charging a separate admission fee for the performance, will be treated as "roof gardens, cabarets or other similar places" for tax purposes, but the key change is the sales tax exemption for the admission charge itself. This exemption will take effect on the first day of a sales tax quarterly period at least 60 days after the bill becomes law.