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