Senate Bill S7878

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 Senate Committee Budget And Revenue 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

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2025-S7878 (ACTIVE) - Details

See Assembly Version of this Bill:
A8528
Current Committee:
Senate Budget And Revenue
Law Section:
Tax Law
Laws Affected:
Amd §1105, Tax L

2025-S7878 (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-S7878 (ACTIVE) - Sponsor Memo

2025-S7878 (ACTIVE) - Bill Text download pdf 

                             
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   7878
 
                        2025-2026 Regular Sessions
 
                             I N  S E N A T E
 
                               May 13, 2025
                                ___________
 
 Introduced by Sen. GOUNARDES -- read twice and ordered printed, and when
   printed to be committed to the Committee on Budget and Revenue
 
 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

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