Assembly Bill A8528

2025-2026 Legislative Session

Relates to the imposition of sales tax on admission to places of amusement

download bill text pdf

Sponsored By

Current Bill Status - In Assembly Committee

  • Introduced
    • In Committee Assembly
    • In Committee Senate
    • On Floor Calendar Assembly
    • On Floor Calendar Senate
    • Passed Assembly
    • Passed Senate
  • Delivered to Governor
  • Signed By Governor

Do you support this bill?

Please enter your contact information

Home address is used to determine the senate district in which you reside. Your support or opposition to this bill is then shared immediately with the senator who represents you.

Optional services from the NY State Senate:

Create an account. An account allows you to officially support or oppose key legislation, sign petitions with a single click, and follow issues, committees, and bills that matter to you. When you create an account, you agree to this platform's terms of participation.

Include a custom message for your Senator? (Optional)

Enter a message to your senator. Many New Yorkers use this to share the reasoning behind their support or opposition to the bill. Others might share a personal anecdote about how the bill would affect them or people they care about.
Actions

2025-A8528 (ACTIVE) - Details

See Senate Version of this Bill:
S7878
Current Committee:
Assembly Ways And Means
Law Section:
Tax Law
Laws Affected:
Amd §1105, Tax L

2025-A8528 (ACTIVE) - Summary

Amends the imposition of sales tax to dramatic or musical arts performances, or live circus performances, or motion picture theaters, where such admission charge is not more than one thousand dollars.

2025-A8528 (ACTIVE) - Bill Text download pdf 

                             
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   8528
 
                        2025-2026 Regular Sessions
 
                           I N  A S S E M B L Y
 
                               May 20, 2025
                                ___________
 
 Introduced by M. of A. SIMONE -- read once and referred to the Committee
   on Ways and Means
 
 AN  ACT to amend the tax law, in relation to the imposition of sales tax
   on admission charges for places of amusement
 
   THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND  ASSEM-
 BLY, DO ENACT AS FOLLOWS:

   Section  1.  Paragraph 1 of subdivision (f) of section 1105 of the tax
 law, as amended by section 2 of part J of chapter  59  of  the  laws  of
 2021, is amended to read as follows:
   (1)  Any  admission charge where such admission charge is in excess of
 ten cents to or for the use of any place  of  amusement  in  the  state,
 except charges for admission to combative sports which charges are taxed
 under any other law of this state, [or] AND EXCEPT CHARGES NOT MORE THAN
 ONE  THOUSAND DOLLARS FOR ADMISSION TO dramatic or musical arts perform-
 ances, or live circus performances,  or  motion  picture  theaters,  and
 except  charges  to a patron for admission to, or use of, facilities for
 sporting activities in which such patron is to be a participant, such as
 bowling alleys and swimming pools. For any person having  the  permanent
 use or possession of a box or seat or a lease or a license, other than a
 season ticket, for the use of a box or seat at a place of amusement, the
 tax shall be upon the amount for which a similar box or seat is sold for
 each  performance  or  exhibition  at  which  the box or seat is used or
 reserved by the holder, licensee or lessee, and shall  be  paid  by  the
 holder, licensee or lessee.
   §  2.  This  act  shall  take effect on the first day of the sales tax
 quarterly period, as described in subdivision (b) of section 1136 of the
 tax law, beginning at least 90 days after the date this act  shall  have
 become  a  law and shall apply in accordance with the applicable transi-
 tional 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.
                                                            LBD11053-03-5

Comments

Open Legislation is a forum for New York State legislation. All comments are subject to review and community moderation is encouraged.

Comments deemed off-topic, commercial, campaign-related, self-promotional; or that contain profanity, hate or toxic speech; or that link to sites outside of the nysenate.gov domain are not permitted, and will not be published. Attempts to intimidate and silence contributors or deliberately deceive the public, including excessive or extraneous posting/posts, or coordinated activity, are prohibited and may result in the temporary or permanent banning of the user. Comment moderation is generally performed Monday through Friday. By contributing or voting you agree to the Terms of Participation and verify you are over 13.

Create an account. An account allows you to sign petitions with a single click, officially support or oppose key legislation, and follow issues, committees, and bills that matter to you. When you create an account, you agree to this platform's terms of participation.