New York S 9407: Provides a sales tax exemption to any admission charge for a comedy performance

Bill Text

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S09407 Summary:

BILL NOS09407 

&nbsp

SAME ASSAME AS A10429

&nbsp

SPONSORGONZALEZ

&nbsp

COSPNSRBOTTCHER, GIANARIS, SCARCELLA-SPANTON, SERRANO

&nbsp

MLTSPNSR

&nbsp

Amd §1101, Tax L

&nbsp

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

Go to top S09407 Actions:

BILL NOS09407 

&nbsp

03/10/2026REFERRED TO BUDGET AND REVENUE

06/04/2026COMMITTEE DISCHARGED AND COMMITTED TO RULES

06/04/2026ORDERED TO THIRD READING CAL.1800

06/04/2026SUBSTITUTED BY A10429

&nbspA10429 AMEND= Powers

&nbsp03/06/2026referred to ways and means

&nbsp06/01/2026reported referred to rules

&nbsp06/01/2026reported 

&nbsp06/01/2026rules report cal.316

&nbsp06/01/2026ordered to third reading rules cal.316

&nbsp06/01/2026passed assembly

&nbsp06/01/2026delivered to senate

&nbsp06/01/2026REFERRED TO RULES

&nbsp06/04/2026SUBSTITUTED FOR S9407

&nbsp06/04/20263RD READING CAL.1800

&nbsp06/04/2026PASSED SENATE

&nbsp06/04/2026RETURNED TO ASSEMBLY

Go to topS09407 Committee&nbspVotes:

Go to topS09407 Floor&nbspVotes:

There are no Assembly votes for this bill in this legislative session.

Go to topS09407 Text:

 STATE OF NEW YORK
 ________________________________________________________________________

 9407

 IN SENATE

 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:

 1 Section 1. Paragraph 5 of subdivision (d) of section 1101 of the tax
 2 law, as added by chapter 93 of the laws of 1965, is amended to read as
 3 follows:
 4 (5) Dramatic or musical arts admission charge. Any admission charge
 5 paid for admission to a theatre, opera house, concert hall or other hall
 6 or place of assembly for a live dramatic, choreographic, scripted or
 7 unscripted stand-up comedy or musical performance.
 8 § 2. Paragraph 12 of subdivision (d) of section 1101 of the tax law,
 9 as amended by chapter 609 of the laws of 1986, is amended to read as
 10 follows:
 11 (12) Roof garden, cabaret or other similar place. (A) Any roof garden,
 12 cabaret or other similar place which furnishes a public performance for
 13 profit, but not including a place where merely live dramatic or musical
 14 arts performances are offered in conjunction with the serving or selling
 15 of food, refreshment or merchandise, so long as such serving or selling
 16 of food, refreshment or merchandise is merely incidental to such
 17 performances[.]; or
 18 (B) Any establishment which provides live, scripted or unscripted
 19 stand-up comedy or similar comedic entertainment or comedic performances
 20 upon a designated stage or area used primarily for such performances, in
 21 conjunction with the serving or selling of food, refreshment or merchan-
 22 dise, and which imposes a separate admission charge to view such
 23 performance, shall be deemed a roof garden, cabaret or other similar
 24 place for purposes of section eleven hundred twenty-three of this arti-
 25 cle.
 26 § 3. This act shall take effect on the first day of a sales tax quar-
 27 terly period, as described in subdivision (b) of section 1136 of the tax
 28 law, next commencing at least 60 days after this act shall have become a
 29 law and shall apply in accordance with the applicable transitional
 30 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.
 LBD14911-01-6

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