WeVote
Log In

Bill

Bill

S 9407

Provides a sales tax exemption to any admission charge for a comedy performance

2025 Regular Session Introduced by Mike Gianaris and 3 co-sponsors

The bill would exempt admission charges for live stand-up comedy from New York sales tax, aligning them with other exempt live performances and applying through designated venue ex

REFERRED TO BUDGET AND REVENUE
0
WeVote Research Nonpartisan
Bill Summary · S 9407

Purpose and intent

  • S. 9407 seeks to clarify and expand sales tax exemptions for admission charges by explicitly including comedy performances. The bill amends the New York tax law to ensure that admission charges for live stand-up comedy are treated similarly to other live dramatic or musical arts admissions for sales tax exemption purposes.

Key provisions and changes

  • Clarification of admission charge exemption:

    • Amends Paragraph 5 of subdivision (d) of section 1101 to include “live … unscripted stand-up comedy” within the scope of exempt admission charges for theatres and similar venues.
    • Wording currently covers live dramatic, choreographic, scripted, or unscripted stand-up comedy or musical performances.

  • Expansion of roof garden/cabaret exemption:

    • Amends Paragraph 12 of subdivision (d) of section 1101 to ensure establishments that provide live stand-up comedy (whether scripted or unscripted) on a designated stage or area, offered in conjunction with food, refreshments, or merchandise, and that charge a separate admission, are deemed a roof garden, cabaret, or similar venue for purposes of tax law section 1123. This places such venues within the same category as other exempt entertainment venues.

  • Effective date and transition:

    • The act takes effect on the first day of a sales tax quarterly period that begins at least 60 days after the act becomes law.
    • Applies with transitional provisions of sections 1106 and 1217 of the tax law.

Affected parties and scope

  • Affected revenue/payers:

    • Venues hosting live comedy performances (especially stand-up) that charge admission.
    • Patrons purchasing admission to these comedy performances.
    • Businesses operating or licensing roof gardens, cabarets, or similar venues that host comedy shows (in tandem with food or merchandise sales).

  • Broader alignment:

    • Aligns comedy admission exemptions with existing exemptions for admission charges to theatres, opera houses, concert halls, and other live dramatic or musical performances.

Procedural and timeline details

  • Legislative status:

    • Introduced March 10, 2026; referred to the Budget and Revenue Committee.

  • Effective date:

    • Effective on the first day of the next sales tax quarterly period ending at least 60 days after enactment.
    • Requires adherence to transition rules in sections 1106 and 1217 of the tax law.

Practical impact and considerations

  • Tax treatment:

    • If enacted, individuals paying admission to a comedy performance would generally not owe New York sales tax on the admission charge itself.
    • Venues offering comedy shows as part of a food or merchandise experience with a separate admission would be treated as roof gardens/cabarets under the statute, preserving the exemption framework for taxes on admission.

  • Policy implications:

    • broadens the scope of sales tax exemptions to explicitly include stand-up/comedy performances, potentially reducing taxable revenue for venues and the state in this category.
    • reduces ambiguity for venues seeking to classify comedy performances within existing exemption categories.

If you’d like, I can provide a side-by-side comparison with the current law language to illustrate exact textual changes, or model potential revenue impact under various attendance scenarios.

Compiled from official sources — confirm details with the bill’s official record.

Sign in to ask a question.