Provides a sales tax exemption to any admission charge for a comedy performance

S T A T E   O F   N E W   Y O R K
        ________________________________________________________________________

                                          10429

                                  I N  A S S E M B L Y

                                      March 6, 2026
                                       ___________

        Introduced by M. of A. POWERS -- read once and referred to the Committee
          on Ways and Means

        AN  ACT  to  amend the tax law, in relation to clarifying that admission
          charges for a comedy performance are  eligible  for  an  exemption  on
          sales tax

          THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
        BLY, DO ENACT AS FOLLOWS:

     1    Section 1. Paragraph 5 of subdivision (d) of section 1101 of  the  tax
     2  law,  as  added by chapter 93 of the laws of 1965, is amended to read as
     3  follows:
     4    (5) Dramatic or musical arts admission charge.  Any  admission  charge
     5  paid for admission to a theatre, opera house, concert hall or other hall
     6  or  place  of  assembly  for a live dramatic, choreographic, SCRIPTED OR
     7  UNSCRIPTED STAND-UP COMEDY or musical performance.
     8    § 2. Paragraph 12 of subdivision (d) of section 1101 of the  tax  law,
     9  as  amended  by  chapter  609 of the laws of 1986, is amended to read as
    10  follows:
    11    (12) Roof garden, cabaret or other similar place. (A) Any roof garden,
    12  cabaret or other similar place which furnishes a public performance  for
    13  profit,  but not including a place where merely live dramatic or musical
    14  arts performances are offered in conjunction with the serving or selling
    15  of food, refreshment or merchandise, so long as such serving or  selling
    16  of  food,  refreshment  or  merchandise  is  merely  incidental  to such
    17  performances[.]; OR
    18    (B) ANY ESTABLISHMENT WHICH  PROVIDES  LIVE,  SCRIPTED  OR  UNSCRIPTED
    19  STAND-UP COMEDY OR SIMILAR COMEDIC ENTERTAINMENT OR COMEDIC PERFORMANCES
    20  UPON A DESIGNATED STAGE OR AREA USED PRIMARILY FOR SUCH PERFORMANCES, IN
    21  CONJUNCTION WITH THE SERVING OR SELLING OF FOOD, REFRESHMENT OR MERCHAN-
    22  DISE,  AND  WHICH  IMPOSES  A  SEPARATE  ADMISSION  CHARGE  TO VIEW SUCH
    23  PERFORMANCE, SHALL BE DEEMED A ROOF GARDEN,  CABARET  OR  OTHER  SIMILAR
    24  PLACE  FOR PURPOSES OF SECTION ELEVEN HUNDRED TWENTY-THREE OF THIS ARTI-
    25  CLE.
    26    § 3. This act shall take effect on the first day of a sales tax  quar-
    27  terly period, as described in subdivision (b) of section 1136 of the tax
    28  law, next commencing at least 60 days after this act shall have become a
    29  law  and  shall  apply  in  accordance  with the applicable transitional
    30  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.
                                                                   LBD14911-01-6