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Senate Bill S9407

2025-2026 Legislative Session

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

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Sponsored By

Current Bill Status - In Senate Committee Budget And Revenue Committee

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2025-S9407 (ACTIVE) - Details

See Assembly Version of this Bill:
A10429
Current Committee:
Senate Budget And Revenue
Law Section:
Tax Law
Laws Affected:
Amd §1101, Tax L

2025-S9407 (ACTIVE) - Summary

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

2025-S9407 (ACTIVE) - Sponsor Memo

2025-S9407 (ACTIVE) - Bill Text download pdf 

                             
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   9407
 
                             I N  S E N A T E
 
                              March 10, 2026
                                ___________
 
 Introduced  by Sen. GONZALEZ -- 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  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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