New York A 8528: Relates to the imposition of sales tax on admission to places of amusement

Bill Text

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A08528 Summary:

BILL NOA08528 

&nbsp

SAME ASSAME AS S07878

&nbsp

SPONSORSimone

&nbsp

COSPNSR

&nbsp

MLTSPNSR

&nbsp

Amd §1105, Tax L

&nbsp

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.

Go to top A08528 Actions:

BILL NOA08528 

&nbsp

05/20/2025referred to ways and means

01/07/2026referred to ways and means

Go to topA08528 Committee&nbspVotes:

Go to topA08528 Floor&nbspVotes:

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

Go to topA08528 Text:

 STATE OF NEW YORK
 ________________________________________________________________________

 8528

 2025-2026 Regular Sessions

 IN ASSEMBLY

 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:

 1 Section 1. Paragraph 1 of subdivision (f) of section 1105 of the tax
 2 law, as amended by section 2 of part J of chapter 59 of the laws of
 3 2021, is amended to read as follows:
 4 (1) Any admission charge where such admission charge is in excess of
 5 ten cents to or for the use of any place of amusement in the state,
 6 except charges for admission to combative sports which charges are taxed
 7 under any other law of this state, [or] and except charges not more than
 8 one thousand dollars for admission to dramatic or musical arts perform-
 9 ances, or live circus performances, or motion picture theaters, and
 10 except charges to a patron for admission to, or use of, facilities for
 11 sporting activities in which such patron is to be a participant, such as
 12 bowling alleys and swimming pools. For any person having the permanent
 13 use or possession of a box or seat or a lease or a license, other than a
 14 season ticket, for the use of a box or seat at a place of amusement, the
 15 tax shall be upon the amount for which a similar box or seat is sold for
 16 each performance or exhibition at which the box or seat is used or
 17 reserved by the holder, licensee or lessee, and shall be paid by the
 18 holder, licensee or lessee.
 19 § 2. This act shall take effect on the first day of the sales tax
 20 quarterly period, as described in subdivision (b) of section 1136 of the
 21 tax law, beginning at least 90 days after the date this act shall have
 22 become a law and shall apply in accordance with the applicable transi-
 23 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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