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NY S07878

Bill

Status

Introduced

5/13/2025

Primary Sponsor

Andrew Gounardes

Click for details

Origin

Senate

2025-2026 General Assembly

AI Summary

  • Exempts admission charges of $1,000 or less for dramatic or musical arts performances, live circus performances, and motion picture theaters from New York State sales tax
  • Currently these entertainment venues are already exempt from sales tax regardless of ticket price; this amendment would add a $1,000 cap to qualify for the exemption
  • Admission charges exceeding $1,000 for these performances would become subject to sales tax under the amended law
  • Takes effect on the first day of the sales tax quarterly period beginning at least 90 days after enactment
  • Referred to the Senate Committee on Budget and Revenue

Legislative Description

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.

Last Action

REFERRED TO BUDGET AND REVENUE

1/7/2026

Committee Referrals

Budget and Revenue1/7/2026
Finance5/28/2025
Budget and Revenue5/13/2025

Full Bill Text

No bill text available