Welcome to the latest installment of our blog “What are the rules for NYS Sales tax for my profession?” In this blog we are highlighting another industry with a few of the broad guidelines to follow! Our hope is to not only provide helpful information for the business owners, but the consumers as well!
This blog focuses on Admission Charges to a Place of Amusement.
An admission charge is any amount that is paid to gain entry to any place of amusement. This includes cover charges, service charges, and any other charges to entertainment. A place of amusement is any facility where entertainment, amusement, or sports are provided.
Taxable admission charges are subject to a state sales tax of 4% and local sales tax based on the location of the place of amusement.
Examples of taxable admission charges are as follows:
- Professional or college sporting events
- Amusement parks
- Museums, zoos, and aquariums
Examples of nontaxable admission charges are as follows:
- Motion picture theaters,
- Live dramatic, choreographic, or musical arts performances
- Live circus performances
Season tickets to taxable events are taxed on the total selling price of the ticket regardless of the price for admission to each event.
Box seats are taxable based on the amount for which a similar box or seat is sold for each taxable performance or event.
This is just a brief overview of the sales tax laws regarding admission charges to a place of amusement. Feel free to give our office a call for more information.
By Renee Greenspan