New York A08528 amends the sales tax to exempt admission charges up to $1,000 for dramatic or musical arts performances, live circus performances.

New York A08528 amends the tax law to change the imposition of sales tax on admission charges for places of amusement. Specifically, it exempts admission charges up to $1,000 for dramatic or musical arts performances, live circus performances, and motion picture theaters. This change applies to admissions where the charge does not exceed $1,000. The amendment takes effect on the first day of the sales tax quarterly period, at least 90 days after the act becomes law, following transitional provisions.

New York A08528 amends the sales tax to exempt admission charges up to $1,000 for dramatic or musical arts performances, live circus performances.

New York A08528 amends the tax law to change the imposition of sales tax on admission charges for places of amusement. Specifically, it exempts admission charges up to $1,000 for dramatic or musical arts performances, live circus performances, and motion picture theaters. This change applies to admissions where the charge does not exceed $1,000. The amendment takes effect on the first day of the sales tax quarterly period, at least 90 days after the act becomes law, following transitional provisions.