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Assembly Bill A10429

2025-2026 Legislative Session

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

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2025-A10429 (ACTIVE) - Details

See Senate Version of this Bill:
S9407
Law Section:
Tax Law
Laws Affected:
Amd §1101, Tax L

2025-A10429 (ACTIVE) - Summary

Provides a sales tax exemption to any admission charge for a comedy performance including both scripted and unscripted.

2025-A10429 (ACTIVE) - Bill Text download pdf 

                             
                     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:

   Section 1. Paragraph 5 of subdivision (d) of section 1101 of  the  tax
 law,  as  added by chapter 93 of the laws of 1965, is amended to read as
 follows:
   (5) Dramatic or musical arts admission charge.  Any  admission  charge
 paid for admission to a theatre, opera house, concert hall or other hall
 or  place  of  assembly  for a live dramatic, choreographic, SCRIPTED OR
 UNSCRIPTED STAND-UP COMEDY or musical performance.
   § 2. Paragraph 12 of subdivision (d) of section 1101 of the  tax  law,
 as  amended  by  chapter  609 of the laws of 1986, is amended to read as
 follows:
   (12) Roof garden, cabaret or other similar place. (A) Any roof garden,
 cabaret or other similar place which furnishes a public performance  for
 profit,  but not including a place where merely live dramatic or musical
 arts performances are offered in conjunction with the serving or selling
 of food, refreshment or merchandise, so long as such serving or  selling
 of  food,  refreshment  or  merchandise  is  merely  incidental  to such
 performances[.]; OR
   (B) ANY ESTABLISHMENT WHICH  PROVIDES  LIVE,  SCRIPTED  OR  UNSCRIPTED
 STAND-UP COMEDY OR SIMILAR COMEDIC ENTERTAINMENT OR COMEDIC PERFORMANCES
 UPON A DESIGNATED STAGE OR AREA USED PRIMARILY FOR SUCH PERFORMANCES, IN
 CONJUNCTION WITH THE SERVING OR SELLING OF FOOD, REFRESHMENT OR MERCHAN-
 DISE,  AND  WHICH  IMPOSES  A  SEPARATE  ADMISSION  CHARGE  TO VIEW SUCH
 PERFORMANCE, SHALL BE DEEMED A ROOF GARDEN,  CABARET  OR  OTHER  SIMILAR
 PLACE  FOR PURPOSES OF SECTION ELEVEN HUNDRED TWENTY-THREE OF THIS ARTI-
 CLE.
   § 3. This act shall take effect on the first day of a sales tax  quar-
 terly period, as described in subdivision (b) of section 1136 of the tax
 law, next commencing at least 60 days after this act shall have become a
 law  and  shall  apply  in  accordance  with the applicable transitional
 provisions of sections 1106 and 1217 of the tax law.

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