BILL NUMBER: S7878
SPONSOR: GOUNARDES
 
TITLE OF BILL:
An act to amend the tax law, in relation to the imposition of sales tax
on admission charges for places of amusement
 
PURPOSE OR GENERAL IDEA OF BILL:
This bill would implement the New York State sales tax on tickets to
places of amusement whose value is over $1,000
 
SUMMARY OF PROVISIONS:
Section one amends paragraph 1 of subdivision (f) of section 1105 of the
tax law to capture, for the purposes of collecting sales tax, tickets to
places of amusement whose value is over one-thousand dollars
Section two provides for the effective date
 
JUSTIFICATION:
New York exempts the sales of admission charges of ten cents or less to
any event, as well as all admissions charges, no matter the price, to
race track events, boxing or wrestling matches, live circus perform-
ances, dramatic or musical arts performances, motion picture theaters,
and charges for entry to sporting facilities such as bowling alleys,
health and fitness facilities, and swimming pools where the patron is to
be a participant.
While the live entertainment industry provides vast cultural and econom-
ic value to the state of New York, one must question why the legislature
has chosen to single out tickets for the above-described events for a
sales tax exemption.
This legislation would target those tickets to live entertainment that
are priced beyond the reach of working families, by collecting sales tax
on tickets valued at more than $1,000.
 
PRIOR LEGISLATIVE HISTORY:
None
 
FISCAL IMPLICATIONS:
TBD
 
EFFECTIVE DATE:
This act shall take effect on the first day of the sales tax quarterly
period occurring 90 days after this act shall have become law

Statutes affected:
S7878: 1105 tax law