Provides a sales tax exemption for admission charges to comedy performances, both scripted and unscripted.

This bill amends the tax law to clarify that admission charges for comedy performances, including both scripted and unscripted, are eligible for a sales tax exemption. It specifies that these performances must be provided in conjunction with the serving or selling of food, refreshment, or merchandise, and that such serving or selling is merely incidental to the performances. The exemption applies to any establishment that provides comedic entertainment on a designated stage or area used primarily for such performances.

Provides a sales tax exemption for admission charges to comedy performances, both scripted and unscripted.

This bill amends the tax law to clarify that admission charges for comedy performances, including both scripted and unscripted, are eligible for a sales tax exemption. It specifies that these performances must be provided in conjunction with the serving or selling of food, refreshment, or merchandise, and that such serving or selling is merely incidental to the performances. The exemption applies to any establishment that provides comedic entertainment on a designated stage or area used primarily for such performances.