Relates to the imposition of sales tax on admission to places of amusement

Latest action Jan 7, 2026

Amends the imposition of sales tax to dramatic or musical arts performances, or live circus performances, or motion picture theaters, where such admission charge is not more than one thousand dollars.

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Where it stands

Out of committee and scheduled for a vote by the full chamber.

Introduced
In committee
Up for a vote
Passed one chamber
Passed
Enacted

New York State Senate

Same as A8528, the matching bill in the Assembly.

Amends the Tax Law.

Committee

Budget And Revenue · New York State Senate

Also referred to Ways and Means · New York State Assembly.

Purpose, from the sponsor's memo

This bill would implement the New York State sales tax on tickets to places of amusement whose value is over $1,000

Filed with the bill. Read it on nysenate.gov (opens in a new tab)

Recorded votes

Vote: Committee vote · Budget And Revenue
Senate Budget And RevenueMay 28, 2025Result: passed
(6) (1) (0) (0)

The sponsor's argument

Why Andrew Gounardes says this is needed

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.

This is the sponsor's own case for the bill, quoted from their memorandum. It is not Agora's description of what the bill does.

Full history

Jan 7, 2026
Referred to committee
REFERRED TO BUDGET AND REVENUE
NY Senate
Jan 7, 2026
Referred to committee
REFERRED TO WAYS AND MEANS
NY Assembly
May 28, 2025
Reported out of committee
REPORTED AND COMMITTED TO FINANCE
NY Senate
May 20, 2025
Referred to committee
REFERRED TO WAYS AND MEANS
NY Assembly
May 13, 2025
Referred to committee
REFERRED TO BUDGET AND REVENUE
NY Senate

About this record

Summary: The summary comes from NY Open Legislation, the New York State Senate's public record. For more, see How we handle summaries.
Source: From NY Open Legislation, the NY Senate and Assembly, and official rosters. This record was last updated Nov 3, 2026. About our data

Read the record

Read on NY Senate (opens in a new tab) The official record on nysenate.gov.

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