NY S09407

Exempts admission charges for live scripted and unscripted stand-up comedy performances from New York State sales tax by adding comedy to the existing exemption for dramatic, choreographic, and musical performances

Amends Tax Law Section 1101 to include comedy clubs and similar establishments with designated performance stages as eligible venues for the exemption

Requires comedy venues that serve food or merchandise to impose a separate admission charge for the performance to qualify for the tax exemption

Takes effect on the first day of a sales tax quarterly period beginning at least 60 days after enactment

Introduced by Senator Gonzalez on March 10, 2026, and referred to the Committee on Budget and Revenue