{ "type": "practice-guide", "canonical": "https://openagreements.org/practice-guides/ticketed-event-sales-tax/us/new-york", "links": [ { "rel": "self", "href": "https://openagreements.org/practice-guides/ticketed-event-sales-tax/us/new-york.json", "type": "application/json" }, { "rel": "alternate", "href": "https://openagreements.org/practice-guides/ticketed-event-sales-tax/us/new-york", "type": "text/html" }, { "rel": "alternate", "href": "https://openagreements.org/practice-guides/ticketed-event-sales-tax/us/new-york/markdown", "type": "text/markdown" }, { "rel": "alternate", "href": "https://openagreements.org/practice-guides/ticketed-event-sales-tax/us/new-york/json", "type": "application/json" }, { "rel": "license", "href": "https://creativecommons.org/licenses/by/4.0/", "type": "text/html", "external": true, "title": "CC BY 4.0" } ], "data": { "topic": "ticketed-event-sales-tax", "state": "new-york", "frontmatter": { "title": "Sales Tax on Ticketed Events Under New York Law", "description": "This guide covers New York State and local sales tax on ticketed social events such as dances, galas, dinner-dances and social nights.", "state": "New York", "country_code": "US", "lastReviewed": "2026-10-08", "license": "CC BY 4.0", "authors": [ "steven-obiajulu" ], "about": [ "sales tax", "admission charges", "place of amusement", "cabaret charges", "food and drink", "caterers", "exempt organizations", "school districts", "Certificate of Authority", "temporary vendors", "local sales tax rates", "sales tax filing", "sales tax records" ] }, "questions": [ { "slug": "admission-tickets", "label": "Is the ticket price for a dance, gala or social night taxable?", "heading": "Is the ticket price for a dance, gala or social night subject to New York sales tax?", "answerText": "A ticket price over ten cents for a dance, gala or similar social event is generally subject to New York sales tax as an admission charge to a place of amusement, unless one of the exclusions or seller exemptions described below applies. Section 1105(f)(1) excludes admissions to combative sports taxed under another law, dramatic or musical arts performances, live circus performances and motion picture theaters, and charges for facilities where the patron takes part in the sport, and § 1116 exempts admissions sold by qualifying exempt organizations and admissions whose proceeds all go to a listed organization, subject to exceptions for athletic events, carnivals and rodeos.", "sources": [ { "id": "tax-1105-f1-admissions", "authorityType": "primary-law", "tier": "primary-source-backed", "title": "N.Y. Tax Law § 1105(f)(1) — Tax on admission charges to places of amusement", "citation": "N.Y. Tax Law § 1105(f)(1) (2026).", "url": "https://www.nysenate.gov/legislation/laws/TAX/1105", "proposition": "Tax Law § 1105(f)(1) imposes sales tax on any admission charge over ten cents to or for the use of any place of amusement in New York, excluding combative sports taxed under another law, dramatic or musical arts performances, live circus performances, motion picture theaters and participatory sporting facilities.", "verbatimQuote": "(f) (1) Any admission charge where such admission charge is in excess of ten cents to or for the use of any place of amusement in the state, except charges for admission to combative sports which charges are taxed under any other law of this state, or dramatic or musical arts performances, or live circus performances, or motion picture theaters, and except charges to a patron for admission to, or use of, facilities for sporting activities in which such patron is to be a participant, such as bowling alleys and swimming pools.", "date": "2026-10-08", "anchor": "https://openagreements.org/practice-guides/ticketed-event-sales-tax/us/new-york#src-tax-1105-f1-admissions" }, { "id": "tax-1101-d-admission-definitions", "authorityType": "primary-law", "tier": "primary-source-backed", "title": "N.Y. Tax Law § 1101(d)(2)–(5) — Definitions of admission, amusement and cabaret charges", "citation": "N.Y. Tax Law § 1101(d)(2)–(5) (2026).", "url": "https://www.nysenate.gov/legislation/laws/TAX/1101", "proposition": "Tax Law § 1101(d) defines an admission charge to include any service charge and any charge for entertainment or amusement, defines an amusement charge to include a cabaret charge, defines a cabaret charge to include charges for admission, refreshment, service or merchandise, and defines a dramatic or musical arts admission charge as admission to a hall or place of assembly for a live dramatic, choreographic or musical performance.", "verbatimQuote": "(2) Admission charge. The amount paid for admission, including any service charge and any charge for entertainment or amusement or for the use of facilities therefor. (3) Amusement charge. Any admission charge, dues or charge of roof garden, cabaret or other similar place. (4) Charge of a roof garden, cabaret or other similar place. Any charge made for admission, refreshment, service, or merchandise at a roof garden, cabaret or other similar place. (5) Dramatic or musical arts admission charge. Any admission charge paid for admission to a theatre, opera house, concert hall or other hall or place of assembly for a live dramatic, choreographic or musical performance.", "date": "2026-10-08", "anchor": "https://openagreements.org/practice-guides/ticketed-event-sales-tax/us/new-york#src-tax-1101-d-admission-definitions" }, { "id": "book-center-expansive-terms", "authorityType": "case-law", "tier": "primary-source-backed", "title": "Matter of 1605 Book Center, Inc. v. Tax Appeals Tribunal", "citation": "Matter of 1605 Book Ctr. v. Tax Appeals Trib., 83 N.Y.2d 240 (1994).", "url": "https://www.courtlistener.com/opinion/1982325/1605-book-center-inc-v-tax-appeals-tribunal/", "deepLink": "https://www.courtlistener.com/opinion/1982325/1605-book-center-inc-v-tax-appeals-tribunal/#:~:text=These%20terms%20are%20expansively%20defined,in%20the%20way%20appellant%20urges.", "proposition": "The Court of Appeals held in 1605 Book Center that admission charge and place of amusement are expansively defined terms whose sweep Tax Law § 1101 does not limit.", "verbatimQuote": "These terms are expansively defined and unqualifiedly intoned, and Tax Law § 1101 does not limit their sweep in the way appellant urges.", "date": "1994-02-15", "anchor": "https://openagreements.org/practice-guides/ticketed-event-sales-tax/us/new-york#src-book-center-expansive-terms" }, { "id": "antique-world-dance-amusement", "authorityType": "case-law", "tier": "primary-source-backed", "title": "Matter of Antique World, Inc. (Tax Appeals Tribunal)", "citation": "Matter of Antique World, Inc., DTA Nos. 811565–811567 (N.Y. Tax App. Trib. Feb. 22, 1996).", "url": "https://www.dta.ny.gov/pdf/archive/Decisions/811565.dec.pdf", "proposition": "The Tax Appeals Tribunal stated in Antique World that a dance is a form of amusement and entertainment and that a place offering one meets the definition of a place of amusement in Tax Law § 1101(d)(10).", "verbatimQuote": "While shopping and browsing may not be commonly understood to be forms of amusement and entertainment, we believe that live entertainment, interesting demonstrations, an antique car show or a dance are forms of amusement and entertainment and a place offering them meets the definition of a \"place of amusement\" pursuant to Tax Law § 1101(d)(10).", "date": "1996-02-22", "anchor": "https://openagreements.org/practice-guides/ticketed-event-sales-tax/us/new-york#src-antique-world-dance-amusement" }, { "id": "gordon-musical-arts-two-conditions", "authorityType": "commentary", "tier": "lawyer-judgment-backed", "title": "Brian Gordon, Exotic Dance Club Wins Battle, Loses War, NYSSCPA Tax Stringer", "citation": "Brian Gordon, Exotic Dance Club Wins Battle, Loses War, NYSSCPA Tax Stringer (Nov. 1, 2016).", "url": "https://nysscpa.org/news/1045856-exotic-dance-club-wins-battle-loses-war-2016-11-01", "proposition": "A New York State Society of CPAs column on a follow-up audit of the same club reports that the Tax Appeals Tribunal required both that the venue qualify as a theater and that the charge be only for a musical arts performance before the admission exclusion applied.", "verbatimQuote": "The Tribunal concluded that in order for the admission charge to be exempt from sales tax, the venue had to qualify as a theater—which it did—and the charge had to be only for a musical arts performance.", "date": "2016-11-01", "anchor": "https://openagreements.org/practice-guides/ticketed-event-sales-tax/us/new-york#src-gordon-musical-arts-two-conditions" }, { "id": "tb-st-8-nontaxable-list", "authorityType": "agency-guidance", "tier": "official-source-backed", "title": "N.Y. Dep't of Taxation & Fin., TB-ST-8, Admission Charges to a Place of Amusement", "citation": "N.Y. Dep't of Taxation & Fin., TB-ST-8, Admission Charges to a Place of Amusement (updated Mar. 8, 2022).", "url": "https://www.tax.ny.gov/pubs_and_bulls/tg_bulletins/st/admission_charges.htm", "proposition": "The Department's admissions bulletin lists, among nontaxable admission charges, live dramatic, choreographic or musical arts performances, participatory sporting facilities and networking events such as singles events.", "verbatimQuote": "Examples of nontaxable admission charges include charges for admission to: - motion picture theaters; - live dramatic, choreographic, or musical arts performances; - grade, middle, or high school sporting events; - admission charges taxed under any other law of this state (such as boxing, sparring, or wrestling matches or exhibitions); - charges to go on amusement rides that are separate from the charge for admission to the place of amusement itself; - sporting facilities or activities in which the patron is a participant, such as golf, bowling, swimming, or skiing (however, charges for the use of items such as bowling shoes, skis, towels, or lockers are taxable); Note: New York City local sales tax applies. See Tax Bulletin New York City Health and Fitness Facilities (TB-ST-615) - live circus performances; - networking events, such as singles events;", "date": "2022-03-08", "anchor": "https://openagreements.org/practice-guides/ticketed-event-sales-tax/us/new-york#src-tb-st-8-nontaxable-list" }, { "id": "tax-1101-d10-place-of-amusement", "authorityType": "primary-law", "tier": "primary-source-backed", "title": "N.Y. Tax Law § 1101(d)(10) — Place of amusement", "citation": "N.Y. Tax Law § 1101(d)(10) (2026).", "url": "https://www.nysenate.gov/legislation/laws/TAX/1101", "proposition": "Tax Law § 1101(d)(10) defines a place of amusement as any place where any facilities for entertainment, amusement or sports are provided.", "verbatimQuote": "(10) Place of amusement. Any place where any facilities for entertainment, amusement, or sports are provided.", "date": "2026-10-08", "anchor": "https://openagreements.org/practice-guides/ticketed-event-sales-tax/us/new-york#src-tax-1101-d10-place-of-amusement" }, { "id": "new-loudon-coa-burden-rule", "authorityType": "case-law", "tier": "primary-source-backed", "title": "Matter of 677 New Loudon Corp. v. State of New York Tax Appeals Tribunal", "citation": "Matter of 677 New Loudon Corp. v. State of N.Y. Tax Appeals Trib., 19 N.Y.3d 1058 (2012).", "url": "https://www.courtlistener.com/opinion/5641849/677-new-loudon-corp-v-state-of-new-york-tax-appeals-tribunal/", "deepLink": "https://www.courtlistener.com/opinion/5641849/677-new-loudon-corp-v-state-of-new-york-tax-appeals-tribunal/#:~:text=It%20is%20well%20established%20that,37%20NY2d%20193%2C%20195%20%5B1975%5D).", "proposition": "The Court of Appeals stated in 677 New Loudon that a taxpayer bears the burden of proving any exemption from taxation.", "verbatimQuote": "It is well established that a taxpayer bears the burden of proving any exemption from taxation (see Matter of Grace v New York State Tax Commn., 37 NY2d 193, 195 [1975]).", "date": "2012-10-23", "anchor": "https://openagreements.org/practice-guides/ticketed-event-sales-tax/us/new-york#src-new-loudon-coa-burden-rule" }, { "id": "new-loudon-coa-not-irrational", "authorityType": "case-law", "tier": "primary-source-backed", "title": "Matter of 677 New Loudon Corp. v. State of New York Tax Appeals Tribunal", "citation": "Matter of 677 New Loudon Corp. v. State of N.Y. Tax Appeals Trib., 19 N.Y.3d 1058 (2012).", "url": "https://www.courtlistener.com/opinion/5641849/677-new-loudon-corp-v-state-of-new-york-tax-appeals-tribunal/", "deepLink": "https://www.courtlistener.com/opinion/5641849/677-new-loudon-corp-v-state-of-new-york-tax-appeals-tribunal/#:~:text=Clearly%2C%20it%20is%20not%20irrational,declares%20itself%20a%20%E2%80%9Cdance%20performance.", "proposition": "The Court of Appeals held in 677 New Loudon that it was not irrational for the Tax Appeals Tribunal to decline to extend the dramatic or musical arts exemption to every act that declares itself a dance performance.", "verbatimQuote": "Clearly, it is not irrational for the Tax Tribunal to decline to extend a tax exemption to every act that declares itself a “dance performance.", "date": "2012-10-23", "anchor": "https://openagreements.org/practice-guides/ticketed-event-sales-tax/us/new-york#src-new-loudon-coa-not-irrational" }, { "id": "tax-1105-f2-club-dues", "authorityType": "primary-law", "tier": "primary-source-backed", "title": "N.Y. Tax Law § 1105(f)(2) — Tax on social and athletic club dues", "citation": "N.Y. Tax Law § 1105(f)(2) (2026).", "url": "https://www.nysenate.gov/legislation/laws/TAX/1105", "proposition": "Tax Law § 1105(f)(2) taxes dues paid to a social or athletic club if an active annual member's dues exceed ten dollars a year, and initiation fees over ten dollars, requires all members other than honorary members to pay once the tax applies to the club, and excepts dues and initiation fees paid to fraternal lodges, college fraternal associations and homeowners associations.", "verbatimQuote": "(2) (i) The dues paid to any social or athletic club in this state if the dues of an active annual member, exclusive of the initiation fee, are in excess of ten dollars per year, and on the initiation fee alone, regardless of the amount of dues, if such initiation fee is in excess of ten dollars. Where the tax on dues applies to any such social or athletic club, the tax shall be paid by all members, other than honorary members, thereof regardless of the amount of their dues, and shall be paid on all dues or initiation fees for a period commencing on or after August first, nineteen hundred sixty-five. In the case of a life membership, the tax shall be upon the amount paid as life membership dues, however, a life member, other than an honorary member, paying an annual sales tax, based on the dues of an active annual member, shall continue such payments until the total amount of such tax paid is equal to the amount of tax that would have otherwise been due had the tax been imposed at the time such paid life membership has been purchased and at the then applicable rate. (ii) Dues and initiation fees paid to the following shall not be subject to the tax imposed by this paragraph: (A) A fraternal society, order or association operating under the lodge system; (B) Any fraternal association of students of a college or university; (C) A homeowners association. For purposes of this subparagraph, a homeowners association is an association (including a cooperative housing or apartment corporation) (I) the membership of which is comprised exclusively of owners or residents of residential dwelling units, including owners of units in a condominium, and including shareholders in a cooperative housing or apartment corporation, where such units are located in a defined geographical area such as a housing development or subdivision and (II) which operates social or athletic facilities located in such area for use (whether or not exclusive) by such owners or residents.", "date": "2026-10-08", "anchor": "https://openagreements.org/practice-guides/ticketed-event-sales-tax/us/new-york#src-tax-1105-f2-club-dues" }, { "id": "tax-1101-d6-d13-dues-club", "authorityType": "primary-law", "tier": "primary-source-backed", "title": "N.Y. Tax Law § 1101(d)(6), (13) — Dues; social or athletic club", "citation": "N.Y. Tax Law § 1101(d)(6)–(13) (2026).", "url": "https://www.nysenate.gov/legislation/laws/TAX/1101", "proposition": "Tax Law § 1101(d)(6) defines dues to include any charges for social or sports privileges or facilities, and § 1101(d)(13) defines a social or athletic club as one of which a material purpose or activity is social or athletic.", "verbatimQuote": "(6) Dues. Any dues or membership fee including any assessment, irrespective of the purpose for which made, and any charges for social or sports privileges or facilities, except charges for sports privileges or facilities offered to members' guests which would otherwise be exempt if paid directly by such guests. (7) Initiation fee. Any payment, contribution, or loan, required as a condition precedent to membership, whether or not such payment, contribution or loan is evidenced by a certificate of interest or indebtedness or share of stock, and irrespective of the person or organization to whom paid, contributed or loaned. (8) Lessor. Any person who is the owner, licensee or lessee of any place of amusement or roof garden, cabaret or other similar place which he leases, subleases or grants a license to use to other persons who make amusement charges or admission charges. (9) Patron. Any person who pays an amusement charge or who is otherwise required to pay the tax imposed under such subdivision (f) of section eleven hundred five. (10) Place of amusement. Any place where any facilities for entertainment, amusement, or sports are provided. (11) Recipient. Any person who collects or receives or is under a duty to collect an amusement charge. (12) Roof garden, cabaret or other similar place. Any roof garden, cabaret or other similar place which furnishes a public performance for profit, but not including a place where merely live dramatic or musical arts performances are offered in conjunction with the serving or selling of food, refreshment or merchandise, so long as such serving or selling of food, refreshment or merchandise is merely incidental to such performances. (13) Social or athletic club. Any club or organization of which a material purpose or activity is social or athletic.", "date": "2026-10-08", "anchor": "https://openagreements.org/practice-guides/ticketed-event-sales-tax/us/new-york#src-tax-1101-d6-d13-dues-club" }, { "id": "admission-tax-1116-a-exempt-sellers", "authorityType": "primary-law", "tier": "primary-source-backed", "title": "N.Y. Tax Law § 1116(a)(1)–(4) — Exempt organizations", "citation": "N.Y. Tax Law § 1116(a)(1)–(4) (2026).", "url": "https://www.nysenate.gov/legislation/laws/TAX/1116", "proposition": "Tax Law § 1116(a) provides that, except as the section otherwise provides, sales and amusement charges by or to organizations described in § 1116(a)(4), among others, are not subject to sales tax.", "verbatimQuote": "(a) Except as otherwise provided in this section, any sale or amusement charge by or to any of the following or any use or occupancy by any of the following shall not be subject to the sales and compensating use taxes imposed under this article: (1) The state of New York, or any of its agencies, instrumentalities, public corporations (including a public corporation created pursuant to agreement or compact with another state or Canada) or political subdivisions where it is the purchaser, user or consumer, or where it is a vendor of services or property of a kind not ordinarily sold by private persons; (2) The United States of America, and any of its agencies and instrumentalities, insofar as it is immune from taxation where it is the purchaser, user or consumer, or where it sells services or property of a kind not ordinarily sold by private persons; (3) The United Nations or any international organization of which the United States of America is a member where it is the purchaser, user or consumer, or where it sells services or property of a kind not ordinarily sold by private persons; (4) Any corporation, association, trust, or community chest, fund, foundation, or limited liability company, organized and operated exclusively for religious, charitable, scientific, testing for public safety, literary or educational purposes, or to foster national or international amateur sports competition (but only if no part of its activities involve the provision of athletic facilities or equipment), or for the prevention of cruelty to children or animals, no part of the net earnings of which inures to the benefit of any private shareholder or individual, no substantial part of the activities of which is carrying on propaganda, or otherwise attempting to influence legislation, (except as otherwise provided in subsection (h) of section five hundred one of the United States internal revenue code of nineteen hundred fifty-four, as amended), and which does not participate in, or intervene in (including the publishing or distributing of statements), any political campaign on behalf of or in opposition to any candidate for public office.", "date": "2026-10-08", "anchor": "https://openagreements.org/practice-guides/ticketed-event-sales-tax/us/new-york#src-admission-tax-1116-a-exempt-sellers" }, { "id": "admission-tax-1116-d-proceeds", "authorityType": "primary-law", "tier": "primary-source-backed", "title": "N.Y. Tax Law § 1116(d)(1)–(2) — Admissions benefiting exempt organizations", "citation": "N.Y. Tax Law § 1116(d)(1)–(2) (2026).", "url": "https://www.nysenate.gov/legislation/laws/TAX/1116", "proposition": "Tax Law § 1116(d) exempts admissions whose proceeds all inure exclusively to listed organizations, subject to its athletic-event and carnival-or-rodeo exceptions.", "verbatimQuote": "(d) (1) Except as provided in paragraph (2) of this subdivision, any admissions all of the proceeds of which inure exclusively to the benefit of the following organizations shall not be subject to any of the taxes imposed under subdivision (f) of section eleven hundred five: (A) an organization described in paragraph (4), (5) or (6) of subdivision (a) of this section; (B) a society or organization conducted for the sole purpose of maintaining symphony orchestras or operas and receiving substantial support from voluntary contributions; or (C) national guard organizations; or (D) a police or fire department of a political subdivision of the state, or a voluntary fire or ambulance company, or exclusively to a retirement, pension or disability fund for the sole benefit of members of a police or fire department or to a fund for the heirs of such members. (2) The exemption provided under paragraph (1) of this subdivision shall not apply in the case of admissions to: (A) Any athletic game or exhibition unless the proceeds shall inure exclusively to the benefit of elementary or secondary schools or unless in the case of an athletic game between two elementary or secondary schools, the entire gross proceeds from such game shall inure to the benefit of one or more organizations described in paragraph (4) of subdivision (a) of this section; (B) Carnivals or rodeos in which any professional performer or operator participates for compensation, unless the entire net profit from such carnival or rodeo shall inure exclusively to the benefit of an organization described in paragraph four of subdivision (a) of this section, and such organization shall have as its charitable or educational purpose the operation of a school and of such a carnival or rodeo; or", "date": "2026-10-08", "anchor": "https://openagreements.org/practice-guides/ticketed-event-sales-tax/us/new-york#src-admission-tax-1116-d-proceeds" } ] }, { "slug": "cabaret-charges", "label": "When is an event with music, dancing and food a cabaret?", "heading": "When does an event with music, dancing and food become a taxable cabaret charge?", "answerText": "Under the Department's regulation, a hall or other room where guests get music and dancing privileges or entertainment along with food or refreshments is a roof garden, cabaret or similar place, and the entire charge, including food and drink, is taxable under § 1105(f)(3) unless an exemption applies.", "sources": [ { "id": "reg-527-12-cabaret-definition", "authorityType": "primary-law", "tier": "primary-source-backed", "title": "20 NYCRR § 527.12(b)(2) — Roof garden, cabaret or similar place", "citation": "20 N.Y.C.R.R. § 527.12(b)(2) (2026).", "url": "https://www.law.cornell.edu/regulations/new-york/20-NYCRR-527.12", "deepLink": "https://www.law.cornell.edu/regulations/new-york/20-NYCRR-527.12#:~:text=(2)%20Roof%20garden%2C%20cabaret%20or,of%20food%2C%20refreshment%20or%20merchandise.", "proposition": "20 NYCRR § 527.12(b)(2) defines a roof garden, cabaret or similar place to include any room in a hotel, restaurant, hall or other place where music and dancing privileges or any entertainment are afforded the patrons in connection with the serving or selling of food, refreshment or merchandise.", "verbatimQuote": "(2) Roof garden, cabaret or similar place. (i) Any roof garden, cabaret or similar place which furnishes a public performance for profit. (ii) Any room in a hotel, restaurant, hall or other place where music and dancing privileges or any entertainment, are afforded the patrons in connection with the serving or selling of food, refreshment or merchandise.", "date": "2026-10-08", "anchor": "https://openagreements.org/practice-guides/ticketed-event-sales-tax/us/new-york#src-reg-527-12-cabaret-definition" }, { "id": "reg-527-12-a-cabaret-imposition", "authorityType": "primary-law", "tier": "primary-source-backed", "title": "20 NYCRR § 527.12(a) — Imposition of tax on roof garden and cabaret charges (Tax Law § 1105(f)(3))", "citation": "20 N.Y.C.R.R. § 527.12(a) (2026) (implementing N.Y. Tax Law § 1105(f)(3)).", "url": "https://www.law.cornell.edu/regulations/new-york/20-NYCRR-527.12", "deepLink": "https://www.law.cornell.edu/regulations/new-york/20-NYCRR-527.12#:~:text=Tax%20Law%2C%20%C2%A7%201105(f)(3)%20(a),similar%20place%20in%20the%20State.", "proposition": "20 NYCRR § 527.12(a), issued under Tax Law § 1105(f)(3), states that tax is imposed on the amount paid as charges of a roof garden, cabaret or other similar place in New York.", "verbatimQuote": "Tax Law, § 1105(f)(3) (a) Imposition. A tax is imposed on the amount paid as charges of a roof garden, cabaret or other similar place in the State.", "date": "2026-10-08", "anchor": "https://openagreements.org/practice-guides/ticketed-event-sales-tax/us/new-york#src-reg-527-12-a-cabaret-imposition" }, { "id": "tax-1101-d4-cabaret-charge", "authorityType": "primary-law", "tier": "primary-source-backed", "title": "N.Y. Tax Law § 1101(d)(3)–(4) — Amusement charge; charge of a roof garden, cabaret or similar place", "citation": "N.Y. Tax Law § 1101(d)(3)–(4) (2026).", "url": "https://www.nysenate.gov/legislation/laws/TAX/1101", "proposition": "Tax Law § 1101(d)(3) and (4) make a cabaret charge an amusement charge and define it as any charge for admission, refreshment, service or merchandise at a roof garden, cabaret or similar place.", "verbatimQuote": "(3) Amusement charge. Any admission charge, dues or charge of roof garden, cabaret or other similar place. (4) Charge of a roof garden, cabaret or other similar place. Any charge made for admission, refreshment, service, or merchandise at a roof garden, cabaret or other similar place.", "date": "2026-10-08", "anchor": "https://openagreements.org/practice-guides/ticketed-event-sales-tax/us/new-york#src-tax-1101-d4-cabaret-charge" }, { "id": "reg-527-12-new-years-eve", "authorityType": "primary-law", "tier": "primary-source-backed", "title": "20 NYCRR § 527.12(a), Example 3 — New Year's Eve party", "citation": "20 N.Y.C.R.R. § 527.12(a), Example 3 (2026).", "url": "https://www.law.cornell.edu/regulations/new-york/20-NYCRR-527.12", "deepLink": "https://www.law.cornell.edu/regulations/new-york/20-NYCRR-527.12#:~:text=Example%203%3A%20A%20hotel%20gives,%2425%20is%20subject%20to%20tax.", "proposition": "20 NYCRR § 527.12(a), Example 3, treats a hotel's $25-per-person New Year's Eve party with dinner, music and dancing as a cabaret charge taxable in full.", "verbatimQuote": "Example 3: A hotel gives a New Year's Eve party in its dining room, for which a charge of $25 per person is made to anyone desiring to attend. A dinner is served and entertainment in the form of music is furnished. Patrons are permitted to dance. The charge of $25 is subject to tax.", "date": "2026-10-08", "anchor": "https://openagreements.org/practice-guides/ticketed-event-sales-tax/us/new-york#src-reg-527-12-new-years-eve" }, { "id": "tax-1105-d-food-drink", "authorityType": "primary-law", "tier": "primary-source-backed", "title": "N.Y. Tax Law § 1105(d)(i) — Tax on food and drink sold by restaurants, taverns and caterers", "citation": "N.Y. Tax Law § 1105(d)(i)(1) (2026).", "url": "https://www.nysenate.gov/legislation/laws/TAX/1105", "proposition": "Tax Law § 1105(d)(i) taxes receipts, other than for resale, from alcoholic beverages and other drinks and from food and drink sold in or by restaurants, taverns or other establishments or by caterers, including cover, minimum and entertainment charges, but excepts receipts taxed under § 1105(f).", "verbatimQuote": "(d) (i) The receipts from every sale, other than sales for resale, of beer, wine or other alcoholic beverages or any other drink of any nature, or from every sale, other than sales for resale, of food and drink of any nature or of food alone, when sold in or by restaurants, taverns or other establishments in this state, or by caterers, including in the amount of such receipts any cover, minimum, entertainment or other charge made to patrons or customers (except those receipts taxed pursuant to subdivision (f) of this section): (1) in all instances where the sale is for consumption on the premises where sold;", "date": "2026-10-08", "anchor": "https://openagreements.org/practice-guides/ticketed-event-sales-tax/us/new-york#src-tax-1105-d-food-drink" }, { "id": "tax-1101-d12-cabaret-definition", "authorityType": "primary-law", "tier": "primary-source-backed", "title": "N.Y. Tax Law § 1101(d)(12) — Roof garden, cabaret or other similar place", "citation": "N.Y. Tax Law § 1101(d)(12) (2026).", "url": "https://www.nysenate.gov/legislation/laws/TAX/1101", "proposition": "Tax Law § 1101(d)(12) defines a roof garden, cabaret or other similar place as one that furnishes a public performance for profit, excluding a place offering merely live dramatic or musical arts performances with merely incidental food, refreshment or merchandise.", "verbatimQuote": "(12) Roof garden, cabaret or other similar place. Any roof garden, cabaret or other similar place which furnishes a public performance for profit, but not including a place where merely live dramatic or musical arts performances are offered in conjunction with the serving or selling of food, refreshment or merchandise, so long as such serving or selling of food, refreshment or merchandise is merely incidental to such performances.", "date": "2026-10-08", "anchor": "https://openagreements.org/practice-guides/ticketed-event-sales-tax/us/new-york#src-tax-1101-d12-cabaret-definition" }, { "id": "hdv-cabaret-public-performance", "authorityType": "case-law", "tier": "primary-source-backed", "title": "Matter of HDV Manhattan, LLC v. Tax Appeals Tribunal of the State of New York", "citation": "Matter of HDV Manhattan, LLC v. Tax Appeals Trib. of the State of N.Y., 156 A.D.3d 963 (3d Dep't 2017).", "url": "https://www.courtlistener.com/opinion/4449370/matter-of-hdv-manhattan-llc-v-tax-appeals-trib-of-the-state-of-new-york/", "deepLink": "https://www.courtlistener.com/opinion/4449370/matter-of-hdv-manhattan-llc-v-tax-appeals-trib-of-the-state-of-new-york/#:~:text=Accordingly%2C%20the%20Tribunal%20rationally%20concluded,Trib.%2C%2085%20AD3d%20at%201346).", "proposition": "The Appellate Division held in HDV Manhattan that the Tribunal rationally concluded that a club was a cabaret or other similar place, which it described as a place that furnishes public performances for profit.", "verbatimQuote": "Accordingly, the Tribunal rationally concluded that the club is a cabaret or other similar place—that is, a place which furnishes public performances for profit (see Tax Law §§ 1105 [f] [3]; 1101 [d] [12]; Matter of 677 New Loudon Corp. v State of N.Y. Tax Appeals Trib., 85 AD3d at 1346).", "date": "2017-12-07", "anchor": "https://openagreements.org/practice-guides/ticketed-event-sales-tax/us/new-york#src-hdv-cabaret-public-performance" }, { "id": "tsb-a-96-9-food-share-factor", "authorityType": "agency-guidance", "tier": "official-source-backed", "title": "N.Y. Dep't of Taxation & Fin., Advisory Opinion TSB-A-96(9)S", "citation": "N.Y. Dep't of Taxation & Fin., Advisory Opinion TSB-A-96(9)S (Feb. 22, 1996).", "url": "https://www.tax.ny.gov/pdf/advisory_opinions/sales/a96_9s.pdf", "proposition": "In TSB-A-96(9)S the Department said that, in deciding whether food and refreshments are merely incidental to performances, the courts treat the share of total receipts from food and refreshments as the single most important factor.", "verbatimQuote": "The amount of receipts attributable to the sale of food and refreshments as a percentage of total receipts has been viewed by the courts as the single most important factor in making this determination.", "date": "1996-02-22", "anchor": "https://openagreements.org/practice-guides/ticketed-event-sales-tax/us/new-york#src-tsb-a-96-9-food-share-factor" }, { "id": "tax-1123-cabaret-arts-exemption", "authorityType": "primary-law", "tier": "primary-source-backed", "title": "N.Y. Tax Law § 1123 — Exemption for the arts-performance portion of a cabaret charge", "citation": "N.Y. Tax Law § 1123 (2026).", "url": "https://www.nysenate.gov/legislation/laws/TAX/1123", "proposition": "Tax Law § 1123 exempts the portion of a roof garden, cabaret or similar charge that is for admission to a dramatic or musical arts performance, but only if the admission charge is stated separately, the food, drink, service and merchandise charges meet a comparability test, and menus and other statements of charges are retained.", "verbatimQuote": "The portion of the amount paid as the charge of a roof garden, cabaret or other similar place in the state for admission to attend a dramatic or musical arts performance at the place shall be exempt from the tax imposed by paragraph three of subdivision (f) of section eleven hundred five of this article but only if: (a) the recipient states the charge for such admission separately from all other portions of such amount; (b) either (i) the separately stated charges for food, drink, service and merchandise are not less on a day when such place offers such a performance as on a day when such place does not offer such performance or (ii) if such place is open for business only when it offers such a performance, it separately states its charges for food, drink, service and merchandise and such separately stated charges are comparable to charges for comparable food, drink, service and merchandise at other such places and restaurants and taverns in the United States census bureau metropolitan statistical area in which such place is located or in an immediately adjacent metropolitan statistical area or in a comparable area if such place is not located in a metropolitan statistical area; and (c) such place retains and makes available to the commissioner menus and any other statements of its charges, showing all of its charges for food, drink, service, merchandise and admission, as part of the records required to be kept under section eleven hundred thirty-five of this article.", "date": "2026-10-08", "anchor": "https://openagreements.org/practice-guides/ticketed-event-sales-tax/us/new-york#src-tax-1123-cabaret-arts-exemption" }, { "id": "tax-1105-f1-admissions-cabaret", "authorityType": "primary-law", "tier": "primary-source-backed", "title": "N.Y. Tax Law § 1105(f)(1) — Tax on admission charges to places of amusement", "citation": "N.Y. Tax Law § 1105(f)(1) (2026).", "url": "https://www.nysenate.gov/legislation/laws/TAX/1105", "proposition": "Tax Law § 1105(f)(1) imposes sales tax on any admission charge over ten cents to or for the use of any place of amusement in New York, subject to its listed exclusions.", "verbatimQuote": "(f) (1) Any admission charge where such admission charge is in excess of ten cents to or for the use of any place of amusement in the state, except charges for admission to combative sports which charges are taxed under any other law of this state, or dramatic or musical arts performances, or live circus performances, or motion picture theaters, and except charges to a patron for admission to, or use of, facilities for sporting activities in which such patron is to be a participant, such as bowling alleys and swimming pools.", "date": "2026-10-08", "anchor": "https://openagreements.org/practice-guides/ticketed-event-sales-tax/us/new-york#src-tax-1105-f1-admissions-cabaret" }, { "id": "cabaret-tax-1116-a-exempt-sellers", "authorityType": "primary-law", "tier": "primary-source-backed", "title": "N.Y. Tax Law § 1116(a)(1)–(4) — Exempt organizations", "citation": "N.Y. Tax Law § 1116(a)(1)–(4) (2026).", "url": "https://www.nysenate.gov/legislation/laws/TAX/1116", "proposition": "Tax Law § 1116(a), subject to the exceptions in that section, exempts sales and amusement charges by or to organizations described in § 1116(a)(4), which are organized and operated exclusively for religious, charitable, educational or other listed purposes.", "verbatimQuote": "(a) Except as otherwise provided in this section, any sale or amusement charge by or to any of the following or any use or occupancy by any of the following shall not be subject to the sales and compensating use taxes imposed under this article: (1) The state of New York, or any of its agencies, instrumentalities, public corporations (including a public corporation created pursuant to agreement or compact with another state or Canada) or political subdivisions where it is the purchaser, user or consumer, or where it is a vendor of services or property of a kind not ordinarily sold by private persons; (2) The United States of America, and any of its agencies and instrumentalities, insofar as it is immune from taxation where it is the purchaser, user or consumer, or where it sells services or property of a kind not ordinarily sold by private persons; (3) The United Nations or any international organization of which the United States of America is a member where it is the purchaser, user or consumer, or where it sells services or property of a kind not ordinarily sold by private persons; (4) Any corporation, association, trust, or community chest, fund, foundation, or limited liability company, organized and operated exclusively for religious, charitable, scientific, testing for public safety, literary or educational purposes, or to foster national or international amateur sports competition (but only if no part of its activities involve the provision of athletic facilities or equipment), or for the prevention of cruelty to children or animals, no part of the net earnings of which inures to the benefit of any private shareholder or individual, no substantial part of the activities of which is carrying on propaganda, or otherwise attempting to influence legislation, (except as otherwise provided in subsection (h) of section five hundred one of the United States internal revenue code of nineteen hundred fifty-four, as amended), and which does not participate in, or intervene in (including the publishing or distributing of statements), any political campaign on behalf of or in opposition to any candidate for public office.", "date": "2026-10-08", "anchor": "https://openagreements.org/practice-guides/ticketed-event-sales-tax/us/new-york#src-cabaret-tax-1116-a-exempt-sellers" }, { "id": "cabaret-tax-1116-b2-establishment", "authorityType": "primary-law", "tier": "primary-source-backed", "title": "N.Y. Tax Law § 1116(b)(1)–(2) — Sales that remain taxable when made by exempt organizations", "citation": "N.Y. Tax Law § 1116(b)(1)–(2) (2026).", "url": "https://www.nysenate.gov/legislation/laws/TAX/1116", "proposition": "Tax Law § 1116(b)(2) withholds the exemption from sales of food or drink in or by a restaurant, tavern or other establishment operated by a governmental entity or a § 1116(a)(4), (5) or (6) organization, except qualifying student meals and sales to exempt purchasers.", "verbatimQuote": "(b) Nothing in this section shall exempt: (1) (i) retail sales of tangible personal property by any shop or store operated by an organization described in paragraph (4), (5) or (6) of subdivision (a) of this section; (ii) sales, other than for resale, of services described in subdivision (b) or paragraph five of subdivision (c) of section eleven hundred five of this article by that organization, whether or not at a shop or store; (iii) retail sales of tangible personal property and sales, other than for resale, of those services by that organization, made with a degree of regularity, frequency, and continuity by remote means, such as by telephone, the internet, mail order or otherwise; or (iv) retail sales of tangible personal property by lease or rental by that organization as lessor, whether or not at a shop or store; (2) sales of food or drink in or by a restaurant, tavern or other establishment operated by an organization described in paragraph (1), paragraph (4), paragraph (5) or paragraph (6) of subdivision (a) of this section, other than sales exempt under paragraph (ii) of subdivision (d) of section eleven hundred five, from the taxes imposed hereunder, unless the purchaser is an organization exempt under this section;", "date": "2026-10-08", "anchor": "https://openagreements.org/practice-guides/ticketed-event-sales-tax/us/new-york#src-cabaret-tax-1116-b2-establishment" } ] }, { "slug": "exempt-seller-tickets", "label": "Do exempt organizations and schools charge tax on event tickets?", "heading": "Does an exempt organization or school have to charge sales tax on its own event tickets?", "answerText": "An organization with its own sales tax exemption under § 1116(a)(4), such as a qualifying charitable or educational organization, generally does not charge sales tax on admissions to its dances and social events when all proceeds go to it, except for some athletic events, carnivals and rodeos.", "sources": [ { "id": "tax-1116-a4-exempt-seller", "authorityType": "primary-law", "tier": "primary-source-backed", "title": "N.Y. Tax Law § 1116(a)(1)–(4) — Exempt organizations", "citation": "N.Y. Tax Law § 1116(a)(1)–(4) (2026).", "url": "https://www.nysenate.gov/legislation/laws/TAX/1116", "proposition": "Tax Law § 1116(a) provides that, except as the section otherwise provides, sales and amusement charges by or to the State and its political subdivisions (as sellers, only for property or services not ordinarily sold by private persons) and by or to organizations organized and operated exclusively for religious, charitable, scientific, literary or educational purposes, among others, are not subject to sales tax.", "verbatimQuote": "(a) Except as otherwise provided in this section, any sale or amusement charge by or to any of the following or any use or occupancy by any of the following shall not be subject to the sales and compensating use taxes imposed under this article: (1) The state of New York, or any of its agencies, instrumentalities, public corporations (including a public corporation created pursuant to agreement or compact with another state or Canada) or political subdivisions where it is the purchaser, user or consumer, or where it is a vendor of services or property of a kind not ordinarily sold by private persons; (2) The United States of America, and any of its agencies and instrumentalities, insofar as it is immune from taxation where it is the purchaser, user or consumer, or where it sells services or property of a kind not ordinarily sold by private persons; (3) The United Nations or any international organization of which the United States of America is a member where it is the purchaser, user or consumer, or where it sells services or property of a kind not ordinarily sold by private persons; (4) Any corporation, association, trust, or community chest, fund, foundation, or limited liability company, organized and operated exclusively for religious, charitable, scientific, testing for public safety, literary or educational purposes, or to foster national or international amateur sports competition (but only if no part of its activities involve the provision of athletic facilities or equipment), or for the prevention of cruelty to children or animals, no part of the net earnings of which inures to the benefit of any private shareholder or individual, no substantial part of the activities of which is carrying on propaganda, or otherwise attempting to influence legislation, (except as otherwise provided in subsection (h) of section five hundred one of the United States internal revenue code of nineteen hundred fifty-four, as amended), and which does not participate in, or intervene in (including the publishing or distributing of statements), any political campaign on behalf of or in opposition to any candidate for public office.", "date": "2026-10-08", "anchor": "https://openagreements.org/practice-guides/ticketed-event-sales-tax/us/new-york#src-tax-1116-a4-exempt-seller" }, { "id": "reg-529-7-i1-sales-exempt", "authorityType": "primary-law", "tier": "primary-source-backed", "title": "20 NYCRR § 529.7(i)(1) — Sales by exempt organizations", "citation": "20 N.Y.C.R.R. § 529.7(i)(1) (2026).", "url": "https://www.law.cornell.edu/regulations/new-york/20-NYCRR-529.7", "deepLink": "https://www.law.cornell.edu/regulations/new-york/20-NYCRR-529.7#:~:text=(1)%20Except%20as%20provided%20in,the%20sales%20and%20use%20tax.", "proposition": "20 NYCRR § 529.7(i)(1) provides that, except as Tax Law § 1116 or other law provides, sales of tangible personal property and services by exempt organizations are exempt from sales and use tax.", "verbatimQuote": "(1) Except as provided in section 1116 of the Tax Law or other law, sales of tangible personal property and services by exempt organizations are exempt from the sales and use tax.", "date": "2026-10-08", "anchor": "https://openagreements.org/practice-guides/ticketed-event-sales-tax/us/new-york#src-reg-529-7-i1-sales-exempt" }, { "id": "tax-1116-d-admissions-inure", "authorityType": "primary-law", "tier": "primary-source-backed", "title": "N.Y. Tax Law § 1116(d)(1)–(2) — Admissions benefiting exempt organizations", "citation": "N.Y. Tax Law § 1116(d)(1)–(2) (2026).", "url": "https://www.nysenate.gov/legislation/laws/TAX/1116", "proposition": "Tax Law § 1116(d)(1) exempts any admission whose proceeds all inure exclusively to the benefit of a § 1116(a)(4), (5) or (6) organization or the other listed bodies, and § 1116(d)(2) withdraws that exemption for athletic games or exhibitions unless the proceeds benefit elementary or secondary schools or, for a game between two such schools, the entire gross proceeds benefit § 1116(a)(4) organizations, and for carnivals or rodeos with paid professionals unless the entire net profit benefits a § 1116(a)(4) organization whose purpose includes operating a school and the carnival or rodeo.", "verbatimQuote": "(d) (1) Except as provided in paragraph (2) of this subdivision, any admissions all of the proceeds of which inure exclusively to the benefit of the following organizations shall not be subject to any of the taxes imposed under subdivision (f) of section eleven hundred five: (A) an organization described in paragraph (4), (5) or (6) of subdivision (a) of this section; (B) a society or organization conducted for the sole purpose of maintaining symphony orchestras or operas and receiving substantial support from voluntary contributions; or (C) national guard organizations; or (D) a police or fire department of a political subdivision of the state, or a voluntary fire or ambulance company, or exclusively to a retirement, pension or disability fund for the sole benefit of members of a police or fire department or to a fund for the heirs of such members. (2) The exemption provided under paragraph (1) of this subdivision shall not apply in the case of admissions to: (A) Any athletic game or exhibition unless the proceeds shall inure exclusively to the benefit of elementary or secondary schools or unless in the case of an athletic game between two elementary or secondary schools, the entire gross proceeds from such game shall inure to the benefit of one or more organizations described in paragraph (4) of subdivision (a) of this section; (B) Carnivals or rodeos in which any professional performer or operator participates for compensation, unless the entire net profit from such carnival or rodeo shall inure exclusively to the benefit of an organization described in paragraph four of subdivision (a) of this section, and such organization shall have as its charitable or educational purpose the operation of a school and of such a carnival or rodeo; or", "date": "2026-10-08", "anchor": "https://openagreements.org/practice-guides/ticketed-event-sales-tax/us/new-york#src-tax-1116-d-admissions-inure" }, { "id": "pub-843-admissions-exempt", "authorityType": "agency-guidance", "tier": "official-source-backed", "title": "N.Y. Dep't of Taxation & Fin., Publication 843, A Guide to Sales Tax in New York State for Exempt Organizations", "citation": "N.Y. Dep't of Taxation & Fin., Publication 843 (12/09), at 24.", "url": "https://www.tax.ny.gov/pdf/publications/sales/pub843.pdf", "proposition": "The Department's guide for exempt organizations states that an exempt organization's admission charge is generally exempt if all of the proceeds inure exclusively to its benefit, except for admissions to listed events such as athletic games.", "verbatimQuote": "Generally, any admission charge by a religious, charitable, educational, or other exempt organization is exempt from sales tax if all of the proceeds inure exclusively to the benefit of the organization. However, admissions to the following events are subject to tax: • Any athletic game or exhibition. However, if the proceeds from the admission charges exclusively benefit an elementary or secondary school, the admission charges are exempt.", "date": "2009-12-01", "anchor": "https://openagreements.org/practice-guides/ticketed-event-sales-tax/us/new-york#src-pub-843-admissions-exempt" }, { "id": "tsb-a-85-44-dances-exempt", "authorityType": "agency-guidance", "tier": "official-source-backed", "title": "N.Y. Dep't of Taxation & Fin., Advisory Opinion TSB-A-85(44)S", "citation": "N.Y. Dep't of Taxation & Fin., Advisory Opinion TSB-A-85(44)S (1985).", "url": "https://www.tax.ny.gov/pdf/advisory_opinions/sales/a85_44s.pdf", "proposition": "In TSB-A-85(44)S the Department concluded that an exempt college association's admissions to dances and other social events were exempt to the extent § 1116(d)(1) and (2) provide.", "verbatimQuote": "The admissions collected from theatrical events other than dramatic or musical arts performances, the recreational activities, dances and other social events are exempt from sales tax to the extent provided for in section 1116(d)(1) and (2) of the Tax Law.", "date": "1985-10-16", "anchor": "https://openagreements.org/practice-guides/ticketed-event-sales-tax/us/new-york#src-tsb-a-85-44-dances-exempt" }, { "id": "noonan-by-or-to-exempt", "authorityType": "law-firm-commentary", "tier": "lawyer-judgment-backed", "title": "Timothy P. Noonan (Hodgson Russ), The Nuts and Bolts of Sales Tax Issues for Exempt Organizations, State Tax Notes", "citation": "Timothy P. Noonan, The Nuts and Bolts of Sales Tax Issues for Exempt Organizations, 54 State Tax Notes 331 (Nov. 2, 2009).", "url": "https://www.hodgsonruss.com/media/publication/140_The%20Nuts%20and%20Bolts%20of%20Sales%20Tax%20Issues%20for%20Exempt%20Organizations%2011_2009.pdf", "proposition": "A Hodgson Russ article in State Tax Notes says that, absent some exceptions, sales by or to exempt organizations are not subject to New York sales tax.", "verbatimQuote": "The most important thing to remember, if you remember anything from this article, is that absent some exceptions, sales \"by or to\" exempt organizations are not subject to tax.", "date": "2009-11-02", "anchor": "https://openagreements.org/practice-guides/ticketed-event-sales-tax/us/new-york#src-noonan-by-or-to-exempt" }, { "id": "pbp-admissions-inure", "authorityType": "commentary", "tier": "lawyer-judgment-backed", "title": "Pro Bono Partnership, Nonprofits and Sales Tax: A Guide to Exemptions in CT, NJ, and NY", "citation": "Pro Bono Partnership, Nonprofits and Sales Tax: A Guide to Exemptions in CT, NJ, and NY (July 2024).", "url": "https://probonopartner.org/wp-content/uploads/2016/01/Sales-Tax-Exemption-Guide_July-2024-Final.pdf", "proposition": "Pro Bono Partnership's New York nonprofit sales tax guide states that an exempt organization's admission charges are generally exempt if all the proceeds inure exclusively to the organization.", "verbatimQuote": "Generally, any admission charged by a qualified organization is exempt from sales tax if all the proceeds inure exclusively to the benefit of the organization.", "date": "2024-07-01", "anchor": "https://openagreements.org/practice-guides/ticketed-event-sales-tax/us/new-york#src-pbp-admissions-inure" }, { "id": "reg-529-7-a3-unit-basis", "authorityType": "primary-law", "tier": "primary-source-backed", "title": "20 NYCRR § 529.7(a)(3) — Exemption decided organization by organization", "citation": "20 N.Y.C.R.R. § 529.7(a)(3) (2026).", "url": "https://www.law.cornell.edu/regulations/new-york/20-NYCRR-529.7", "deepLink": "https://www.law.cornell.edu/regulations/new-york/20-NYCRR-529.7#:~:text=(3)%20Applications%20for%20exemption%20shall,number%20to%20make%20tax%2Dfree%20purchases.", "proposition": "20 NYCRR § 529.7(a)(3) considers exemption applications organization by organization and bars a subordinate unit from relying on its parent organization's exemption.", "verbatimQuote": "(3) Applications for exemption shall be considered solely on an individual organization or unit basis. Organizations qualifying for exemption will be issued an exempt organization certificate as set forth in subdivision (f) of this section. Subordinate units shall not be included in an exemption granted to a central organization and may not use their parents' exemption number to make tax-free purchases.", "date": "2026-10-08", "anchor": "https://openagreements.org/practice-guides/ticketed-event-sales-tax/us/new-york#src-reg-529-7-a3-unit-basis" }, { "id": "pub-843-own-exemption-application", "authorityType": "agency-guidance", "tier": "official-source-backed", "title": "N.Y. Dep't of Taxation & Fin., Publication 843, A Guide to Sales Tax in New York State for Exempt Organizations", "citation": "N.Y. Dep't of Taxation & Fin., Publication 843 (12/09), at 12.", "url": "https://www.tax.ny.gov/pdf/publications/sales/pub843.pdf", "proposition": "The Department's guide says an organization with a federal income tax exemption must still apply for a New York State sales tax exemption, and that a federal exemption is not required for the New York exemption under § 1116(a)(4).", "verbatimQuote": "An organization that has applied for and received a federal income tax exemption must still apply to receive a New York State sales tax exemption. However, an organization does not need to obtain a federal income tax exemption to be granted a New York State exemption from sales tax under section 1116(a)(4) of the Tax Law.", "date": "2009-12-01", "anchor": "https://openagreements.org/practice-guides/ticketed-event-sales-tax/us/new-york#src-pub-843-own-exemption-application" }, { "id": "noonan-school-groups", "authorityType": "law-firm-commentary", "tier": "lawyer-judgment-backed", "title": "Timothy P. Noonan (Hodgson Russ), The Nuts and Bolts of Sales Tax Issues for Exempt Organizations, State Tax Notes", "citation": "Timothy P. Noonan, The Nuts and Bolts of Sales Tax Issues for Exempt Organizations, 54 State Tax Notes 331 (Nov. 2, 2009).", "url": "https://www.hodgsonruss.com/media/publication/140_The%20Nuts%20and%20Bolts%20of%20Sales%20Tax%20Issues%20for%20Exempt%20Organizations%2011_2009.pdf", "proposition": "The Hodgson Russ article says purchases and sales by student councils, classrooms or other school groups are not covered by the school's exempt status.", "verbatimQuote": "Purchases and the sale by student councils, individual classrooms, or other \"school groups\" are not covered under the scope of the exempt organization's status.", "date": "2009-11-02", "anchor": "https://openagreements.org/practice-guides/ticketed-event-sales-tax/us/new-york#src-noonan-school-groups" }, { "id": "reg-529-2-school-district", "authorityType": "primary-law", "tier": "primary-source-backed", "title": "20 NYCRR § 529.2(a)(3) — Political subdivisions", "citation": "20 N.Y.C.R.R. § 529.2(a)(3) (2026).", "url": "https://www.law.cornell.edu/regulations/new-york/20-NYCRR-529.2", "deepLink": "https://www.law.cornell.edu/regulations/new-york/20-NYCRR-529.2#:~:text=A%20political%20subdivision%20as%20used,educational%20services%20of%20this%20State.", "proposition": "20 NYCRR § 529.2(a)(3) lists school districts among the political subdivisions covered by Tax Law § 1116(a)(1).", "verbatimQuote": "A political subdivision as used in this section means a county, town, city, village, school district, fire district, special district corporation and board of cooperative educational services of this State.", "date": "2026-10-08", "anchor": "https://openagreements.org/practice-guides/ticketed-event-sales-tax/us/new-york#src-reg-529-2-school-district" }, { "id": "pub-843-government-admissions", "authorityType": "agency-guidance", "tier": "official-source-backed", "title": "N.Y. Dep't of Taxation & Fin., Publication 843, A Guide to Sales Tax in New York State for Exempt Organizations", "citation": "N.Y. Dep't of Taxation & Fin., Publication 843 (12/09), at 7.", "url": "https://www.tax.ny.gov/pdf/publications/sales/pub843.pdf", "proposition": "The Department's guide says sales by New York governmental entities of property or services not ordinarily sold by private persons are exempt, and that admission charges by New York governmental entities are also exempt.", "verbatimQuote": "Sales by New York governmental entities of tangible personal property or services that are not ordinarily sold by private persons are exempt from sales tax. Admission charges by New York government entities are also exempt.", "date": "2009-12-01", "anchor": "https://openagreements.org/practice-guides/ticketed-event-sales-tax/us/new-york#src-pub-843-government-admissions" }, { "id": "buffalo-bills-government-admission", "authorityType": "case-law", "tier": "primary-source-backed", "title": "Matter of Buffalo Bills, Inc. (Tax Appeals Tribunal)", "citation": "Matter of Buffalo Bills, Inc., File No. 801879 (N.Y. Tax App. Trib. Dec. 8, 1988).", "url": "https://www.dta.ny.gov/pdf/archive/Decisions/801879.DEC.pdf", "proposition": "The Tax Appeals Tribunal held in Buffalo Bills that a separately stated admission charge imposed by a county was exempt under Tax Law § 1116(a)(1).", "verbatimQuote": "Thus, we conclude the separately stated 25 cent per capita charge imposed by the County is exempt from tax pursuant to section 1116(a)(1) of the Tax Law.", "date": "1988-12-08", "anchor": "https://openagreements.org/practice-guides/ticketed-event-sales-tax/us/new-york#src-buffalo-bills-government-admission" }, { "id": "reg-527-10-e2-dance-examples", "authorityType": "primary-law", "tier": "primary-source-backed", "title": "20 NYCRR § 527.10(e)(2)(i), Examples 1 and 2 — Admissions whose proceeds benefit listed organizations", "citation": "20 N.Y.C.R.R. § 527.10(e)(2)(i), Examples 1–2 (2026).", "url": "https://www.law.cornell.edu/regulations/new-york/20-NYCRR-527.10", "deepLink": "https://www.law.cornell.edu/regulations/new-york/20-NYCRR-527.10#:~:text=(i)%20Except%20for%20admissions%20to,%241.50%20admission%20charge%20is%20exempt.", "proposition": "20 NYCRR § 527.10(e)(2)(i) exempts any charge by any person if all of the proceeds inure exclusively to a § 1116(a)(4), (5) or (6) organization or the other listed bodies, and its examples treat a fundraising dance as taxable when the proceeds go to a city and exempt when they go to the American Red Cross.", "verbatimQuote": "(i) Except for admissions to the events listed in subparagraph (ii) of this paragraph, any charge by any person including an organization described in section 1116 (a) of the Tax Law is exempt if all of the proceeds inure exclusively to the benefit of the following organizations:(a) Any organization described in section 1116 (a)(4) (5) or (6) of the Tax Law. (b) A society or organization conducted for the sole purpose of maintaining symphony orchestras or operas and receiving substantial support from voluntary contributions. (c) National guard organizations. (d) A police or fire department of a political subdivision of the State, or a voluntary fire or ambulance company, or exclusively to a retirement, pension or disability fund for the sole benefit of members of a police or fire department or to a fund for the heirs of such members. Example 1: A chamber of commerce charges $1.50 admission to a dance it sponsors for the purpose of raising money, all of which will be given to City A for the purchase of playground equipment. The admission charge of $1.50 is taxable. Example 2: All facts are the same as in example 1, except that the money will be turned over to the American Red Cross. The $1.50 admission charge is exempt.", "date": "2026-10-08", "anchor": "https://openagreements.org/practice-guides/ticketed-event-sales-tax/us/new-york#src-reg-527-10-e2-dance-examples" }, { "id": "tax-1116-d3-places-events", "authorityType": "primary-law", "tier": "primary-source-backed", "title": "N.Y. Tax Law § 1116(d)(3) — Admissions to agricultural fairs, historic homes and historic sites", "citation": "N.Y. Tax Law § 1116(d)(3) (2026).", "url": "https://www.nysenate.gov/legislation/laws/TAX/1116", "proposition": "Tax Law § 1116(d)(3) exempts admissions to qualifying agricultural fairs, historic homes and gardens temporarily open as part of a tour program, and historic sites, houses, shrines and related museums, on the conditions stated.", "verbatimQuote": "(3) Admission charges for admission to the following places or events shall not be subject to any of the taxes imposed under subdivision (f) of section eleven hundred five: (A) Any admission to agricultural fairs if no part of the net earnings thereof inures to the benefit of any stockholders or members of the association conducting the same; provided the proceeds therefrom are used exclusively for the improvement, maintenance and operation of such agricultural fairs. (B) Any admission to a home or garden which is temporarily open to the general public as a part of a program conducted by a society or organization to permit the inspection of historical homes and gardens; provided no part of the net earnings thereof inures to the benefit of any private stockholder or individual. (C) Any admissions to historic sites, houses and shrines, and museums conducted in connection therewith, maintained and operated by a society or organization devoted to the preservation and maintenance of such historic sites, houses, shrines and museums; provided no part of the net earnings thereof inures to the benefit of any private stockholder or individual.", "date": "2026-10-08", "anchor": "https://openagreements.org/practice-guides/ticketed-event-sales-tax/us/new-york#src-tax-1116-d3-places-events" }, { "id": "buffalo-bills-statute-over-regulation", "authorityType": "case-law", "tier": "primary-source-backed", "title": "Matter of Buffalo Bills, Inc. (Tax Appeals Tribunal)", "citation": "Matter of Buffalo Bills, Inc., File No. 801879 (N.Y. Tax App. Trib. Dec. 8, 1988).", "url": "https://www.dta.ny.gov/pdf/archive/Decisions/801879.DEC.pdf", "proposition": "The Tax Appeals Tribunal held in Buffalo Bills that, notwithstanding a narrower regulation, the taxpayer could rely on the explicit wording of Tax Law § 1116(a)(1), which exempted the county's admission charge.", "verbatimQuote": "Accordingly, we conclude that, notwithstanding the regulation, the petitioner can still rely on the explicit wording of section 1116(a)(1) of the statute which exempts the admission charge at issue.", "date": "1988-12-08", "anchor": "https://openagreements.org/practice-guides/ticketed-event-sales-tax/us/new-york#src-buffalo-bills-statute-over-regulation" } ] }, { "slug": "for-profit-ticket-seller", "label": "Must a for-profit company selling tickets for a charity collect tax?", "heading": "Must a for-profit company that sells tickets to, or runs, an event for a school or charity collect sales tax on the tickets?", "answerText": "A for-profit company that sells taxable admissions must collect sales tax on them, and selling for a school or charity removes the tax only if all of the ticket proceeds benefit exclusively an exempt organization of a kind that Tax Law § 1116(d)(1) lists.", "sources": [ { "id": "oneill-recipient-must-collect", "authorityType": "case-law", "tier": "primary-source-backed", "title": "Matter of O'Neill v. New York State Tax Appeals Tribunal", "citation": "Matter of O'Neill v. New York State Tax Appeals Trib., 238 A.D.3d 1397, 2025 NY Slip Op 03110 (3d Dep't 2025).", "url": "https://www.courtlistener.com/opinion/10589918/matter-of-oneill-v-new-york-state-tax-appeals-trib/", "deepLink": "https://www.courtlistener.com/opinion/10589918/matter-of-oneill-v-new-york-state-tax-appeals-trib/#:~:text=In%20view%20of%20the%20foregoing%2C,AD3d%20at%20966%2C%20969%20).", "proposition": "The Appellate Division held in O'Neill that the entity that received admission charges, as the recipient of the amusement charges, was required to collect sales tax on them.", "verbatimQuote": "In view of the foregoing, substantial evidence supports the Tribunal's determination that the purchase of scrip to pay for private performances constituted an admission charge within the meaning of Tax Law § 1105 (f) (1) and that, as the recipient of the amusement charges, Pacific was required to collect sales tax thereon ( see Tax Law §§ 1105 [f] [1], [3]; 1131 [1]; Matter of Gans v New York State Tax Appeals Trib. , 194 AD3d at 1211-1213 ; Metro Enters. Corp. v New York State Dept. of Taxation & Fin. , 171 AD3d 1377 , 1380 [3d Dept 2019]; Matter of HDV Manhattan, LLC v Tax Appeals Trib. of the State of N.Y. , 156 AD3d at 966, 969 ).", "date": "2025-05-22", "anchor": "https://openagreements.org/practice-guides/ticketed-event-sales-tax/us/new-york#src-oneill-recipient-must-collect" }, { "id": "tax-1116-d1-any-seller", "authorityType": "primary-law", "tier": "primary-source-backed", "title": "N.Y. Tax Law § 1116(d)(1) — Admissions benefiting exempt organizations", "citation": "N.Y. Tax Law § 1116(d)(1) (2026).", "url": "https://www.nysenate.gov/legislation/laws/TAX/1116", "proposition": "Tax Law § 1116(d)(1) exempts, except as § 1116(d)(2) provides, any admission whose proceeds all inure exclusively to a § 1116(a)(4), (5) or (6) organization, a symphony or opera society, a national guard organization, or a police or fire department or volunteer fire or ambulance company or their funds; it does not list political subdivisions such as school districts.", "verbatimQuote": "(d) (1) Except as provided in paragraph (2) of this subdivision, any admissions all of the proceeds of which inure exclusively to the benefit of the following organizations shall not be subject to any of the taxes imposed under subdivision (f) of section eleven hundred five: (A) an organization described in paragraph (4), (5) or (6) of subdivision (a) of this section; (B) a society or organization conducted for the sole purpose of maintaining symphony orchestras or operas and receiving substantial support from voluntary contributions; or (C) national guard organizations; or (D) a police or fire department of a political subdivision of the state, or a voluntary fire or ambulance company, or exclusively to a retirement, pension or disability fund for the sole benefit of members of a police or fire department or to a fund for the heirs of such members.", "date": "2026-10-08", "anchor": "https://openagreements.org/practice-guides/ticketed-event-sales-tax/us/new-york#src-tax-1116-d1-any-seller" }, { "id": "tax-1131-1-persons-required", "authorityType": "primary-law", "tier": "primary-source-backed", "title": "N.Y. Tax Law § 1131(1) — Persons required to collect tax", "citation": "N.Y. Tax Law § 1131(1) (2026).", "url": "https://www.nysenate.gov/legislation/laws/TAX/1131", "proposition": "Tax Law § 1131(1) makes every vendor of property or services and every recipient of amusement charges a person required to collect tax.", "verbatimQuote": "§ 1131. Definitions. When used in this part IV, (1) \"Persons required to collect tax\" or \"person required to collect any tax imposed by this article\" shall include: every vendor of tangible personal property or services; every recipient of amusement charges; every operator of a hotel or short term rental unit; every booking service with respect to the rent for every occupancy of a short term rental unit it facilitates as described in paragraph ten of subdivision (c) of section eleven hundred one of this article; and every marketplace provider with respect to sales of tangible personal property it facilitates as described in paragraph one of subdivision (e) of section eleven hundred one of this article.", "date": "2026-10-08", "anchor": "https://openagreements.org/practice-guides/ticketed-event-sales-tax/us/new-york#src-tax-1131-1-persons-required" }, { "id": "tax-1105-d-food-drink-forprofit", "authorityType": "primary-law", "tier": "primary-source-backed", "title": "N.Y. Tax Law § 1105(d)(i) — Tax on food and drink sold by restaurants, taverns and caterers", "citation": "N.Y. Tax Law § 1105(d)(i)(1) (2026).", "url": "https://www.nysenate.gov/legislation/laws/TAX/1105", "proposition": "Tax Law § 1105(d)(i) taxes receipts, other than for resale, from alcoholic beverages and other drinks and from food and drink sold in or by restaurants, taverns or other establishments or by caterers, including cover, minimum and entertainment charges.", "verbatimQuote": "(d) (i) The receipts from every sale, other than sales for resale, of beer, wine or other alcoholic beverages or any other drink of any nature, or from every sale, other than sales for resale, of food and drink of any nature or of food alone, when sold in or by restaurants, taverns or other establishments in this state, or by caterers, including in the amount of such receipts any cover, minimum, entertainment or other charge made to patrons or customers (except those receipts taxed pursuant to subdivision (f) of this section): (1) in all instances where the sale is for consumption on the premises where sold;", "date": "2026-10-08", "anchor": "https://openagreements.org/practice-guides/ticketed-event-sales-tax/us/new-york#src-tax-1105-d-food-drink-forprofit" }, { "id": "reg-527-10-e2-any-person", "authorityType": "primary-law", "tier": "primary-source-backed", "title": "20 NYCRR § 527.10(e)(2)(i), Examples 1 and 2 — Admissions whose proceeds benefit listed organizations", "citation": "20 N.Y.C.R.R. § 527.10(e)(2)(i), Examples 1–2 (2026).", "url": "https://www.law.cornell.edu/regulations/new-york/20-NYCRR-527.10", "deepLink": "https://www.law.cornell.edu/regulations/new-york/20-NYCRR-527.10#:~:text=(i)%20Except%20for%20admissions%20to,%241.50%20admission%20charge%20is%20exempt.", "proposition": "20 NYCRR § 527.10(e)(2)(i) exempts a charge by any person if all of the proceeds inure exclusively to a listed organization, and its examples treat a chamber of commerce's fundraising dance as taxable when the proceeds go to a city and exempt when they go to the American Red Cross.", "verbatimQuote": "(i) Except for admissions to the events listed in subparagraph (ii) of this paragraph, any charge by any person including an organization described in section 1116 (a) of the Tax Law is exempt if all of the proceeds inure exclusively to the benefit of the following organizations:(a) Any organization described in section 1116 (a)(4) (5) or (6) of the Tax Law. (b) A society or organization conducted for the sole purpose of maintaining symphony orchestras or operas and receiving substantial support from voluntary contributions. (c) National guard organizations. (d) A police or fire department of a political subdivision of the State, or a voluntary fire or ambulance company, or exclusively to a retirement, pension or disability fund for the sole benefit of members of a police or fire department or to a fund for the heirs of such members. Example 1: A chamber of commerce charges $1.50 admission to a dance it sponsors for the purpose of raising money, all of which will be given to City A for the purchase of playground equipment. The admission charge of $1.50 is taxable. Example 2: All facts are the same as in example 1, except that the money will be turned over to the American Red Cross. The $1.50 admission charge is exempt.", "date": "2026-10-08", "anchor": "https://openagreements.org/practice-guides/ticketed-event-sales-tax/us/new-york#src-reg-527-10-e2-any-person" }, { "id": "tsb-a-17-8-facts-net-proceeds", "authorityType": "agency-guidance", "tier": "official-source-backed", "title": "N.Y. Dep't of Taxation & Fin., Advisory Opinion TSB-A-17(8)S", "citation": "N.Y. Dep't of Taxation & Fin., Advisory Opinion TSB-A-17(8)S (June 21, 2017).", "url": "https://www.tax.ny.gov/pdf/advisory_opinions/sales/a17_8s.pdf", "proposition": "The facts of TSB-A-17(8)S state that the for-profit seller paid the non-profit organization the ticket proceeds remaining after rent, its out-of-pocket expenses and sales tax.", "verbatimQuote": "The proceeds from the ticket sales after rent, other out-of-pocket expenses of Petitioner and sales tax were paid to the non-profit organization.", "date": "2017-06-21", "anchor": "https://openagreements.org/practice-guides/ticketed-event-sales-tax/us/new-york#src-tsb-a-17-8-facts-net-proceeds" }, { "id": "tsb-a-17-8-recipient", "authorityType": "agency-guidance", "tier": "official-source-backed", "title": "N.Y. Dep't of Taxation & Fin., Advisory Opinion TSB-A-17(8)S", "citation": "N.Y. Dep't of Taxation & Fin., Advisory Opinion TSB-A-17(8)S (June 21, 2017).", "url": "https://www.tax.ny.gov/pdf/advisory_opinions/sales/a17_8s.pdf", "proposition": "In TSB-A-17(8)S the Department concluded that a for-profit seller that sold the tickets and collected the admission charges for a charity game was the recipient of a taxable amusement charge, even though it did not organize the game.", "verbatimQuote": "Under these facts, even though Petitioner was not the organizer of the charity softball game, Petitioner sold the tickets and collected the admission charges for that game. Accordingly, Petitioner is the recipient of an amusement charge that is subject to sales tax.", "date": "2017-06-21", "anchor": "https://openagreements.org/practice-guides/ticketed-event-sales-tax/us/new-york#src-tsb-a-17-8-recipient" }, { "id": "tsb-a-17-8-remit-collected", "authorityType": "agency-guidance", "tier": "official-source-backed", "title": "N.Y. Dep't of Taxation & Fin., Advisory Opinion TSB-A-17(8)S", "citation": "N.Y. Dep't of Taxation & Fin., Advisory Opinion TSB-A-17(8)S (June 21, 2017).", "url": "https://www.tax.ny.gov/pdf/advisory_opinions/sales/a17_8s.pdf", "proposition": "In TSB-A-17(8)S the Department said that a seller that collected sales tax on admission charges had to remit it even if the admissions had been exempt.", "verbatimQuote": "In addition, even if the admissions to the charity event had been determined to be exempt, because Petitioner collected sales tax on the admission TSB-A-17(8)S Sales Tax June 21, 2017 -3- charges, it was required to remit the tax collected to the Department.", "date": "2017-06-21", "anchor": "https://openagreements.org/practice-guides/ticketed-event-sales-tax/us/new-york#src-tsb-a-17-8-remit-collected" }, { "id": "tsb-a-17-8-athletic-rationale", "authorityType": "agency-guidance", "tier": "official-source-backed", "title": "N.Y. Dep't of Taxation & Fin., Advisory Opinion TSB-A-17(8)S", "citation": "N.Y. Dep't of Taxation & Fin., Advisory Opinion TSB-A-17(8)S (June 21, 2017).", "url": "https://www.tax.ny.gov/pdf/advisory_opinions/sales/a17_8s.pdf", "proposition": "In TSB-A-17(8)S the Department said the charity game's admissions were taxable because the game benefited the non-profit organization and its proceeds were not for the benefit of an elementary or secondary school.", "verbatimQuote": "While the non-profit organization that rented the Petitioner’s facilities is registered as an exempt organization for sales tax purposes, and generally would not be required to collect sales tax on admission charges, the admissions charges to the non-profit’s charity softball game are subject to sales tax because the game was played to benefit the non-profit organization and to further its goals, and the proceeds were not for the benefit of an elementary or secondary school.", "date": "2017-06-21", "anchor": "https://openagreements.org/practice-guides/ticketed-event-sales-tax/us/new-york#src-tsb-a-17-8-athletic-rationale" }, { "id": "forprofit-tax-1105-f1-admissions", "authorityType": "primary-law", "tier": "primary-source-backed", "title": "N.Y. Tax Law § 1105(f)(1) — Tax on admission charges to places of amusement", "citation": "N.Y. Tax Law § 1105(f)(1) (2026).", "url": "https://www.nysenate.gov/legislation/laws/TAX/1105", "proposition": "Tax Law § 1105(f)(1) imposes sales tax on any admission charge over ten cents to or for the use of any place of amusement in New York, subject to its listed exclusions.", "verbatimQuote": "(f) (1) Any admission charge where such admission charge is in excess of ten cents to or for the use of any place of amusement in the state, except charges for admission to combative sports which charges are taxed under any other law of this state, or dramatic or musical arts performances, or live circus performances, or motion picture theaters, and except charges to a patron for admission to, or use of, facilities for sporting activities in which such patron is to be a participant, such as bowling alleys and swimming pools.", "date": "2026-10-08", "anchor": "https://openagreements.org/practice-guides/ticketed-event-sales-tax/us/new-york#src-forprofit-tax-1105-f1-admissions" }, { "id": "forprofit-reg-527-12-a-cabaret-imposition", "authorityType": "primary-law", "tier": "primary-source-backed", "title": "20 NYCRR § 527.12(a) — Imposition of tax on roof garden and cabaret charges (Tax Law § 1105(f)(3))", "citation": "20 N.Y.C.R.R. § 527.12(a) (2026) (implementing N.Y. Tax Law § 1105(f)(3)).", "url": "https://www.law.cornell.edu/regulations/new-york/20-NYCRR-527.12", "deepLink": "https://www.law.cornell.edu/regulations/new-york/20-NYCRR-527.12#:~:text=Tax%20Law%2C%20%C2%A7%201105(f)(3)%20(a),similar%20place%20in%20the%20State.", "proposition": "20 NYCRR § 527.12(a), issued under Tax Law § 1105(f)(3), states that tax is imposed on the amount paid as charges of a roof garden, cabaret or other similar place in New York.", "verbatimQuote": "Tax Law, § 1105(f)(3) (a) Imposition. A tax is imposed on the amount paid as charges of a roof garden, cabaret or other similar place in the State.", "date": "2026-10-08", "anchor": "https://openagreements.org/practice-guides/ticketed-event-sales-tax/us/new-york#src-forprofit-reg-527-12-a-cabaret-imposition" } ] }, { "slug": "food-and-drink", "label": "Is food and drink at a ticketed event taxable, including a cash bar?", "heading": "Is food and drink sold at a ticketed event taxable, including drinks at a cash bar?", "answerText": "Food and drink sold to guests at an event, including cash-bar drinks, are generally taxable when a for-profit seller, caterer or venue sells them, but an exempt organization's own food and drink sales are taxable only through a restaurant, bar or other establishment it operates.", "sources": [ { "id": "tax-1105-d-food-drink-alcohol", "authorityType": "primary-law", "tier": "primary-source-backed", "title": "N.Y. Tax Law § 1105(d)(i) — Tax on food and drink sold by restaurants, taverns and caterers", "citation": "N.Y. Tax Law § 1105(d)(i)(1) (2026).", "url": "https://www.nysenate.gov/legislation/laws/TAX/1105", "proposition": "Tax Law § 1105(d)(i) taxes receipts, other than for resale, from beer, wine, other alcoholic beverages and other drinks and from food and drink sold in or by restaurants, taverns or other establishments or by caterers, including cover, minimum and entertainment charges.", "verbatimQuote": "(d) (i) The receipts from every sale, other than sales for resale, of beer, wine or other alcoholic beverages or any other drink of any nature, or from every sale, other than sales for resale, of food and drink of any nature or of food alone, when sold in or by restaurants, taverns or other establishments in this state, or by caterers, including in the amount of such receipts any cover, minimum, entertainment or other charge made to patrons or customers (except those receipts taxed pursuant to subdivision (f) of this section): (1) in all instances where the sale is for consumption on the premises where sold;", "date": "2026-10-08", "anchor": "https://openagreements.org/practice-guides/ticketed-event-sales-tax/us/new-york#src-tax-1105-d-food-drink-alcohol" }, { "id": "tax-1116-b2-establishment", "authorityType": "primary-law", "tier": "primary-source-backed", "title": "N.Y. Tax Law § 1116(b)(1)–(2) — Sales that remain taxable when made by exempt organizations", "citation": "N.Y. Tax Law § 1116(b)(1)–(2) (2026).", "url": "https://www.nysenate.gov/legislation/laws/TAX/1116", "proposition": "Tax Law § 1116(b)(2) withholds the exemption from sales of food or drink in or by a restaurant, tavern or other establishment operated by a governmental entity described in § 1116(a)(1) or an organization described in § 1116(a)(4), (5) or (6), except the student food sales exempt under § 1105(d)(ii) and sales to a purchaser that is itself an exempt organization.", "verbatimQuote": "(b) Nothing in this section shall exempt: (1) (i) retail sales of tangible personal property by any shop or store operated by an organization described in paragraph (4), (5) or (6) of subdivision (a) of this section; (ii) sales, other than for resale, of services described in subdivision (b) or paragraph five of subdivision (c) of section eleven hundred five of this article by that organization, whether or not at a shop or store; (iii) retail sales of tangible personal property and sales, other than for resale, of those services by that organization, made with a degree of regularity, frequency, and continuity by remote means, such as by telephone, the internet, mail order or otherwise; or (iv) retail sales of tangible personal property by lease or rental by that organization as lessor, whether or not at a shop or store; (2) sales of food or drink in or by a restaurant, tavern or other establishment operated by an organization described in paragraph (1), paragraph (4), paragraph (5) or paragraph (6) of subdivision (a) of this section, other than sales exempt under paragraph (ii) of subdivision (d) of section eleven hundred five, from the taxes imposed hereunder, unless the purchaser is an organization exempt under this section;", "date": "2026-10-08", "anchor": "https://openagreements.org/practice-guides/ticketed-event-sales-tax/us/new-york#src-tax-1116-b2-establishment" }, { "id": "tb-st-110-caterer-charges", "authorityType": "agency-guidance", "tier": "official-source-backed", "title": "N.Y. Dep't of Taxation & Fin., TB-ST-110, Caterers and Catering Services", "citation": "N.Y. Dep't of Taxation & Fin., TB-ST-110, Caterers and Catering Services (Apr. 8, 2019).", "url": "https://www.tax.ny.gov/pubs_and_bulls/tg_bulletins/st/caterers_and_catering_services.htm", "proposition": "The Department's caterer bulletin states that a caterer's charges for food, beverages and services for a customer's event are generally taxable.", "verbatimQuote": "In general, a caterer's charges for food, beverages, and any services provided for a customer's event are subject to sales tax.", "date": "2019-04-08", "anchor": "https://openagreements.org/practice-guides/ticketed-event-sales-tax/us/new-york#src-tb-st-110-caterer-charges" }, { "id": "tb-st-110-room-rental", "authorityType": "agency-guidance", "tier": "official-source-backed", "title": "N.Y. Dep't of Taxation & Fin., TB-ST-110, Caterers and Catering Services", "citation": "N.Y. Dep't of Taxation & Fin., TB-ST-110, Caterers and Catering Services (Apr. 8, 2019).", "url": "https://www.tax.ny.gov/pubs_and_bulls/tg_bulletins/st/caterers_and_catering_services.htm", "proposition": "The Department's caterer bulletin states that a room rented from a banquet facility is not taxable when the customer hires a separate caterer.", "verbatimQuote": "When a customer rents a room from a banquet facility but hires a separate caterer to conduct the event, the room rental charge is not taxable.", "date": "2019-04-08", "anchor": "https://openagreements.org/practice-guides/ticketed-event-sales-tax/us/new-york#src-tb-st-110-room-rental" }, { "id": "tax-1131-1-bar-seller-collects", "authorityType": "primary-law", "tier": "primary-source-backed", "title": "N.Y. Tax Law § 1131(1) — Persons required to collect tax", "citation": "N.Y. Tax Law § 1131(1) (2026).", "url": "https://www.nysenate.gov/legislation/laws/TAX/1131", "proposition": "Tax Law § 1131(1) makes every vendor of property or services and every recipient of amusement charges a person required to collect tax.", "verbatimQuote": "§ 1131. Definitions. When used in this part IV, (1) \"Persons required to collect tax\" or \"person required to collect any tax imposed by this article\" shall include: every vendor of tangible personal property or services; every recipient of amusement charges; every operator of a hotel or short term rental unit; every booking service with respect to the rent for every occupancy of a short term rental unit it facilitates as described in paragraph ten of subdivision (c) of section eleven hundred one of this article; and every marketplace provider with respect to sales of tangible personal property it facilitates as described in paragraph one of subdivision (e) of section eleven hundred one of this article.", "date": "2026-10-08", "anchor": "https://openagreements.org/practice-guides/ticketed-event-sales-tax/us/new-york#src-tax-1131-1-bar-seller-collects" }, { "id": "reg-527-8-l-gratuities", "authorityType": "primary-law", "tier": "primary-source-backed", "title": "20 NYCRR § 527.8(l) — Gratuities and service charges", "citation": "20 N.Y.C.R.R. § 527.8(l) (2026).", "url": "https://www.law.cornell.edu/regulations/new-york/20-NYCRR-527.8", "deepLink": "https://www.law.cornell.edu/regulations/new-york/20-NYCRR-527.8#:~:text=Any%20charge%2C%20made%20to%20a,over%20in%20total%20to%20employees.", "proposition": "20 NYCRR § 527.8(l) treats any charge to a customer as a taxable food and drink receipt unless it is separately stated, specifically designated as a gratuity and paid over in full to employees.", "verbatimQuote": "Any charge, made to a customer, is taxable as a receipt from the sale of food or drink, unless: (1) the charge is separately stated on the bill or invoice given to the customer; (2) the charge is specifically designated as a gratuity; and (3) all such monies received are paid over in total to employees.", "date": "2026-10-08", "anchor": "https://openagreements.org/practice-guides/ticketed-event-sales-tax/us/new-york#src-reg-527-8-l-gratuities" }, { "id": "tsb-a-24-44-food-resale", "authorityType": "agency-guidance", "tier": "official-source-backed", "title": "N.Y. Dep't of Taxation & Fin., Advisory Opinion TSB-A-24(44)S", "citation": "N.Y. Dep't of Taxation & Fin., Advisory Opinion TSB-A-24(44)S (Oct. 8, 2024).", "url": "https://www.tax.ny.gov/pubs_and_bulls/advisory_opinions/sales/24-44s.htm", "proposition": "In TSB-A-24(44)S the Department concluded that an event planner providing a catering service may purchase prepared food for resale, but may not make purchases for resale when it acts as its customer's agent.", "verbatimQuote": "At events where Petitioner is providing a catering service on and after June 1, 2018, Petitioner may purchase prepared food for resale. However, Petitioner cannot make purchases for resale when it acts as the agent of its customer.", "date": "2024-10-08", "anchor": "https://openagreements.org/practice-guides/ticketed-event-sales-tax/us/new-york#src-tsb-a-24-44-food-resale" }, { "id": "reg-529-7-i3-establishment", "authorityType": "primary-law", "tier": "primary-source-backed", "title": "20 NYCRR § 529.7(i)(3) — Food and drink sold by exempt organizations", "citation": "20 N.Y.C.R.R. § 529.7(i)(3) & Examples 7–12 (2026).", "url": "https://www.law.cornell.edu/regulations/new-york/20-NYCRR-529.7", "deepLink": "https://www.law.cornell.edu/regulations/new-york/20-NYCRR-529.7#:~:text=(3)%20Sales%20of%20food%20or,suppers%20are%20subject%20to%20tax.", "proposition": "20 NYCRR § 529.7(i)(3) makes an exempt organization's food and drink sales taxable when made through a dining room, bar or concession stand operated with regularity, frequency and continuity or a temporary establishment on the same premises as persons required to collect tax, and its examples treat an occasional covered-dish supper as not taxable and a monthly supper as taxable.", "verbatimQuote": "(3) Sales of food or drink in or by a restaurant, tavern, or other establishment operated by an exempt organization are subject to the sales tax, other than the sales exempt under section 1105 (d)(ii) of the Tax Law described in subdivision (h) of section 527.8 of this Title, or where the purchaser is a person or organization exempt under this Part. A restaurant, tavern, or other establishment as used in this section includes any dining room, bar and barroom, or concession stand operated with a degree of regularity, frequency and continuity as well as any place where sales are made through a temporary restaurant, tavern, or other establishment located on the same premises as persons required to collect tax. It is immaterial whether or not the restaurant, tavern, or other establishment is located on the premises of the exempt organization or whether or not the use of such facilities is restricted to the members of the organization. (See section 527.8 of this Title for the application of tax on sales of food and drink.) Vending machine sales of food or drink are considered to be in or by a restaurant, tavern or other establishment when the machines are located in a defined area devoted to this purpose and there are other furnishings or fixtures present which are commonly associated with a restaurant or similar establishment, like tables or chairs. Example 7: An exempt organization occasionally holds a covered dish supper in its hall. The food is prepared and donated by the organization's members. The organization charges $2 for tickets to the supper. The $2 charge is not taxable. Example 8: An exempt organization maintains a bar and dining room from which it sells food and drink. Such sales of food and drink are taxable. Example 9: An exempt organization operates a concession stand at a weekly bingo night. Sales made at the concession stand are taxable. Example 10: An exempt organization operates a hot dog stand at a county fair. Sales made at the stand are taxable because the organization is operating on the same premises as persons required to collect tax. Example 11: An exempt organization caters weddings and other banquets. Such catering is subject to tax. Example 12: An exempt organization holds a monthly supper. The suppers are subject to tax.", "date": "2026-10-08", "anchor": "https://openagreements.org/practice-guides/ticketed-event-sales-tax/us/new-york#src-reg-529-7-i3-establishment" }, { "id": "pub-843-dinners-two-a-year", "authorityType": "agency-guidance", "tier": "official-source-backed", "title": "N.Y. Dep't of Taxation & Fin., Publication 843, A Guide to Sales Tax in New York State for Exempt Organizations", "citation": "N.Y. Dep't of Taxation & Fin., Publication 843 (12/09), at 21–22.", "url": "https://www.tax.ny.gov/pdf/publications/sales/pub843.pdf", "proposition": "The Department's guide treats an exempt organization's dinner-ticket sales as exempt when it never holds more than two dinners a year, and as taxable when it holds them every month.", "verbatimQuote": "Example: An exempt organization occasionally holds dinners in its hall and charges $10 for tickets. The organization never holds more than 2 dinners each year. Because of the infrequency of the events, the exempt organization is not considered to be operating a restaurant, tavern or other establishment, so the sales of the dinner tickets are exempt from sales tax. 21 Publication 843 (12/09) Example: Assume the same facts as in the previous example, except that the exempt organization holds the dinners every month. In this instance, since the dinners occur frequently, the exempt organization is considered to be operating a restaurant, tavern, or other establishment and the sales of the dinner tickets are subject to tax.", "date": "2009-12-01", "anchor": "https://openagreements.org/practice-guides/ticketed-event-sales-tax/us/new-york#src-pub-843-dinners-two-a-year" }, { "id": "pub-843-temporary-establishment", "authorityType": "agency-guidance", "tier": "official-source-backed", "title": "N.Y. Dep't of Taxation & Fin., Publication 843, A Guide to Sales Tax in New York State for Exempt Organizations", "citation": "N.Y. Dep't of Taxation & Fin., Publication 843 (12/09), at 21.", "url": "https://www.tax.ny.gov/pdf/publications/sales/pub843.pdf", "proposition": "The Department's guide treats a temporary restaurant or other establishment located on the same premises as persons required to collect tax, such as a concession stand at a county fair or church bazaar, as an establishment whose food and drink sales are taxable.", "verbatimQuote": "Sales of food or drink in or by a restaurant, tavern, or other establishment operated by an exempt organization are subject to sales tax. A restaurant, tavern, or other establishment includes any dining room, bar and barroom, cafeteria, snack bar, banquet room, or concession stand operated with a degree of regularity, frequency and continuity. It also includes any place where sales are made from a temporary restaurant, tavern, or other establishment located on the same premises as persons required to collect sales tax. Examples of temporary restaurants, taverns or other establishments include concession stands and food trucks operated by an exempt organization at a county fair, church bazaar, or similar places.", "date": "2009-12-01", "anchor": "https://openagreements.org/practice-guides/ticketed-event-sales-tax/us/new-york#src-pub-843-temporary-establishment" }, { "id": "tsb-a-14-4-two-dinners", "authorityType": "agency-guidance", "tier": "official-source-backed", "title": "N.Y. Dep't of Taxation & Fin., Advisory Opinion TSB-A-14(4)S", "citation": "N.Y. Dep't of Taxation & Fin., Advisory Opinion TSB-A-14(4)S (Jan. 27, 2014).", "url": "https://www.tax.ny.gov/pdf/advisory_opinions/sales/a14_4s.pdf", "proposition": "In TSB-A-14(4)S the Department said that two or fewer fundraising dinners a year do not meet the regularity, frequency and continuity standard, and that more than two might, depending on how regularly they are held.", "verbatimQuote": "Accordingly, holding two or fewer fund-raising dinners a year does not suffice to trigger the “regularity, frequency and continuity” standard, and thus, will not require an exempt organization such as Petitioner to collect sales and use tax. However, holding more than two such events a year might cause an exempt organization to qualify as a vendor for sales tax purposes and require it to collect tax, depending on the regularity and continuity with which the events are held.", "date": "2014-01-27", "anchor": "https://openagreements.org/practice-guides/ticketed-event-sales-tax/us/new-york#src-tsb-a-14-4-two-dinners" }, { "id": "tsb-a-14-4-suggested-donation", "authorityType": "agency-guidance", "tier": "official-source-backed", "title": "N.Y. Dep't of Taxation & Fin., Advisory Opinion TSB-A-14(4)S", "citation": "N.Y. Dep't of Taxation & Fin., Advisory Opinion TSB-A-14(4)S (Jan. 27, 2014).", "url": "https://www.tax.ny.gov/pdf/advisory_opinions/sales/a14_4s.pdf", "proposition": "In TSB-A-14(4)S the Department concluded that the petitioner's dining-event ticket proceeds were taxable and that labeling the charge a Suggested Donation does not by itself control whether it is taxable.", "verbatimQuote": "We conclude that the proceeds from the sale of tickets for dining events held by Petitioner are subject to sales tax. We further conclude that the inclusion of the term “Suggested Donation” on advertising and tickets for fundraising dinners does not, in and of itself, control whether the charge for the event would be subject to sales tax.", "date": "2014-01-27", "anchor": "https://openagreements.org/practice-guides/ticketed-event-sales-tax/us/new-york#src-tsb-a-14-4-suggested-donation" }, { "id": "nysscpa-two-dinners", "authorityType": "commentary", "tier": "lawyer-judgment-backed", "title": "NYSSCPA, State Finds Subtleties in Nonprofit Tax Query, The Trusted Professional", "citation": "NYSSCPA, State Finds Subtleties in Nonprofit Tax Query, The Trusted Professional (Feb. 18, 2014).", "url": "https://nysscpa.org/news/1051092-state-finds-subtleties-in-nonprofit-tax-query-2014-02-18", "proposition": "The New York State Society of CPAs' report on TSB-A-14(4)S says an organization that holds just two dinners a year is not operating a restaurant, and that it does not matter whether professionals or members prepare the food.", "verbatimQuote": "If an organization holds just two dinners a year, for example, it is clearly not operating a restaurant, since the meals are only occasional. Therefore, dinner tickets are exempt from sales tax. It's the same with having just two fund-raising dinners a year—with no \"regularity, frequency and continuity,\" as one would find in a restaurant, there's no sales tax for an exempt organization. However, the petitioner holds more than 20 luncheons a year and easily passes the \"regularity, frequency and continuity\" test. It is essentially running a restaurant and so tax on the receipts from all sales to all events involving the sale of food and drink are taxable. It doesn't matter if the event is members-only or public, and it makes no difference whether professionals prepare the food or members donate and cook it.", "date": "2014-02-18", "anchor": "https://openagreements.org/practice-guides/ticketed-event-sales-tax/us/new-york#src-nysscpa-two-dinners" }, { "id": "pub-843-government-food", "authorityType": "agency-guidance", "tier": "official-source-backed", "title": "N.Y. Dep't of Taxation & Fin., Publication 843, A Guide to Sales Tax in New York State for Exempt Organizations", "citation": "N.Y. Dep't of Taxation & Fin., Publication 843 (12/09), at 7.", "url": "https://www.tax.ny.gov/pdf/publications/sales/pub843.pdf", "proposition": "The Department's guide says sales by New York governmental entities of property or services ordinarily sold by private persons are generally taxable, and that most of their food and drink sales are also taxable.", "verbatimQuote": "Generally, sales by New York governmental entities of tangible personal property or services that are ordinarily sold by private persons are subject to sales tax. Most sales of food and drink and sales of hotel occupancy are also subject to tax.", "date": "2009-12-01", "anchor": "https://openagreements.org/practice-guides/ticketed-event-sales-tax/us/new-york#src-pub-843-government-food" }, { "id": "reg-529-2-government-restaurant", "authorityType": "primary-law", "tier": "primary-source-backed", "title": "20 NYCRR § 529.2(c)(2), Example 9 — Restaurant operated by a governmental agency", "citation": "20 N.Y.C.R.R. § 529.2(c)(2), Example 9 (2026).", "url": "https://www.law.cornell.edu/regulations/new-york/20-NYCRR-529.2", "deepLink": "https://www.law.cornell.edu/regulations/new-york/20-NYCRR-529.2#:~:text=Example%209%3A%20A%20governmental%20agency,drink%20are%20subject%20to%20tax.", "proposition": "20 NYCRR § 529.2(c)(2), Example 9, treats the food and drink charges of a restaurant operated by a governmental agency as taxable.", "verbatimQuote": "Example 9: A governmental agency operates a restaurant. The charges for the food and drink are subject to tax.", "date": "2026-10-08", "anchor": "https://openagreements.org/practice-guides/ticketed-event-sales-tax/us/new-york#src-reg-529-2-government-restaurant" }, { "id": "reg-529-7-h-exempt-purchases", "authorityType": "primary-law", "tier": "primary-source-backed", "title": "20 NYCRR § 529.7(h)(1)–(2) — Purchases by exempt organizations", "citation": "20 N.Y.C.R.R. § 529.7(h)(1)–(2) (2026).", "url": "https://www.law.cornell.edu/regulations/new-york/20-NYCRR-529.7", "deepLink": "https://www.law.cornell.edu/regulations/new-york/20-NYCRR-529.7#:~:text=(1)%20Any%20sale%20or%20amusement,properly%20completed%20exempt%20organization%20certification.", "proposition": "20 NYCRR § 529.7(h)(1) and (2) exempt sales to an exempt organization holding an exempt organization certificate, provided the organization is the direct purchaser and direct payer of record and furnishes a properly completed certificate.", "verbatimQuote": "(1) Any sale or amusement charge to or any use or occupancy by an exempt organization to which an exempt organization certificate has been issued is exempt from sales and use tax. (2) In order to exercise its right to exemption the organization must be the direct purchaser, occupant or patron of record. It must also be the direct payer of record and must furnish its vendors with a properly completed exempt organization certification.", "date": "2026-10-08", "anchor": "https://openagreements.org/practice-guides/ticketed-event-sales-tax/us/new-york#src-reg-529-7-h-exempt-purchases" }, { "id": "tax-1116-a1-government-purchaser", "authorityType": "primary-law", "tier": "primary-source-backed", "title": "N.Y. Tax Law § 1116(a)(1)–(4) — Exempt organizations", "citation": "N.Y. Tax Law § 1116(a)(1)–(4) (2026).", "url": "https://www.nysenate.gov/legislation/laws/TAX/1116", "proposition": "Tax Law § 1116(a)(1) exempts sales to the State and its political subdivisions where the governmental entity is the purchaser, user or consumer.", "verbatimQuote": "(a) Except as otherwise provided in this section, any sale or amusement charge by or to any of the following or any use or occupancy by any of the following shall not be subject to the sales and compensating use taxes imposed under this article: (1) The state of New York, or any of its agencies, instrumentalities, public corporations (including a public corporation created pursuant to agreement or compact with another state or Canada) or political subdivisions where it is the purchaser, user or consumer, or where it is a vendor of services or property of a kind not ordinarily sold by private persons; (2) The United States of America, and any of its agencies and instrumentalities, insofar as it is immune from taxation where it is the purchaser, user or consumer, or where it sells services or property of a kind not ordinarily sold by private persons; (3) The United Nations or any international organization of which the United States of America is a member where it is the purchaser, user or consumer, or where it sells services or property of a kind not ordinarily sold by private persons; (4) Any corporation, association, trust, or community chest, fund, foundation, or limited liability company, organized and operated exclusively for religious, charitable, scientific, testing for public safety, literary or educational purposes, or to foster national or international amateur sports competition (but only if no part of its activities involve the provision of athletic facilities or equipment), or for the prevention of cruelty to children or animals, no part of the net earnings of which inures to the benefit of any private shareholder or individual, no substantial part of the activities of which is carrying on propaganda, or otherwise attempting to influence legislation, (except as otherwise provided in subsection (h) of section five hundred one of the United States internal revenue code of nineteen hundred fifty-four, as amended), and which does not participate in, or intervene in (including the publishing or distributing of statements), any political campaign on behalf of or in opposition to any candidate for public office.", "date": "2026-10-08", "anchor": "https://openagreements.org/practice-guides/ticketed-event-sales-tax/us/new-york#src-tax-1116-a1-government-purchaser" }, { "id": "tax-1105-dii-student-meals", "authorityType": "primary-law", "tier": "primary-source-backed", "title": "N.Y. Tax Law § 1105(d)(ii)(B) — Food and drink sold to students", "citation": "N.Y. Tax Law § 1105(d)(ii)(B) (2026).", "url": "https://www.nysenate.gov/legislation/laws/TAX/1105", "proposition": "Tax Law § 1105(d)(ii)(B) exempts food or drink sold to a nursery, kindergarten, elementary or secondary school student at a restaurant or cafeteria on the school's premises, and nonalcoholic food or drink sold on the premises of a college, university or other school to an enrolled student under a contractual arrangement in which the student does not pay cash when served, where the institution is operated by an exempt organization or created, chartered or licensed as the statute describes.", "verbatimQuote": "(B) food or drink sold to a student of a nursery school, kindergarten, elementary or secondary school at a restaurant or cafeteria located on the premises of such a school, or food or drink, other than beer, wine, or other alcoholic beverages, sold at a restaurant, tavern or other establishment located on the premises of a college, university or a school (other than a nursery school, kindergarten, elementary or secondary school) to a student enrolled therein who purchases such food or drink under a contractual arrangement whereby the student does not pay cash at the time such student is served, provided the school, college or university described in this subparagraph is operated by an exempt organization described in subdivision (a) of section eleven hundred sixteen, or is created, incorporated, registered, or licensed by the state legislature or pursuant to the education law or the regulations of the commissioner of education, or is incorporated by the regents of the university of the State of New York or with their consent or the consent of the commissioner of education as provided in section two hundred sixteen of the education law; provided, further, that the contractual arrangement between an enrolled student and a college, university or school may include a provision permitting such enrolled student to donate unused meal funds, meals or meal points to other students enrolled in such school, college or university who are facing food insecurity through a program operated by such school, college or university directly or through a contract with a nonprofit organization that is exempt from federal taxation pursuant to subsection (c) of section five hundred one of the internal revenue code, provided that no part of the donated funds, meals or meal points inure to the benefit of such school, college, university or nonprofit organization; and", "date": "2026-10-08", "anchor": "https://openagreements.org/practice-guides/ticketed-event-sales-tax/us/new-york#src-tax-1105-dii-student-meals" } ] }, { "slug": "bundled-ticket-price", "label": "How is one ticket price covering admission, dinner and drinks taxed?", "heading": "How is a single ticket price that covers admission, dinner and drinks taxed?", "answerText": "A single ticket price that includes a taxable meal or drinks is generally taxable in full unless the taxable and nontaxable charges are stated separately to the buyer, and even then charges that are part of a catering service stay taxable.", "sources": [ { "id": "lake-grove-entire-package", "authorityType": "case-law", "tier": "primary-source-backed", "title": "Matter of Lake Grove Entertainment, LLC v. Megna", "citation": "Matter of Lake Grove Entertainment, LLC v. Megna, 81 A.D.3d 1191 (3d Dep't 2011).", "url": "https://www.courtlistener.com/opinion/5955560/lake-grove-entertainment-llc-v-megna/", "deepLink": "https://www.courtlistener.com/opinion/5955560/lake-grove-entertainment-llc-v-megna/#:~:text=In%20our%20view%2C%20substantial%20evidence,was%20subject%20to%20sales%20tax.", "proposition": "The Appellate Division held in Lake Grove that party packages combining food and amusements were a single integrated transaction invoiced without separately stated tax, so the entire package price was taxable.", "verbatimQuote": "In our view, substantial evidence supports the Tribunal’s determination that petitioner’s party packages consisted of a single, integrated transaction, and that petitioner provided its customers with invoices that did not separately set forth the sales tax. Accordingly, the Tribunal rationally concluded that the entire party package amount charged was subject to sales tax.", "date": "2011-02-24", "anchor": "https://openagreements.org/practice-guides/ticketed-event-sales-tax/us/new-york#src-lake-grove-entire-package" }, { "id": "noonan-bundled-price", "authorityType": "law-firm-commentary", "tier": "lawyer-judgment-backed", "title": "Timothy P. Noonan (Hodgson Russ), Updates and Practice Notes on Recent New York Developments, State Tax Notes", "citation": "Timothy P. Noonan, Updates and Practice Notes on Recent New York Developments, 48 State Tax Notes 745 (June 2, 2008).", "url": "https://www.hodgsonruss.com/media/publication/152_Updates%20and%20Practice%20Notes%20on%20Recent%20New%20York%20Developments%20-%2006_2008.pdf", "proposition": "A Hodgson Russ article in State Tax Notes states that under New York's rules the entire charge is taxable when taxable and nontaxable items are sold for one bundled price.", "verbatimQuote": "Under New York's rules, however, when taxable and nontaxable items are sold for one bundled price, the entire charge is taxable.", "date": "2008-06-02", "anchor": "https://openagreements.org/practice-guides/ticketed-event-sales-tax/us/new-york#src-noonan-bundled-price" }, { "id": "tax-1101-d4-cabaret-bundled-charge", "authorityType": "primary-law", "tier": "primary-source-backed", "title": "N.Y. Tax Law § 1101(d)(3)–(4) — Amusement charge; charge of a roof garden, cabaret or similar place", "citation": "N.Y. Tax Law § 1101(d)(3)–(4) (2026).", "url": "https://www.nysenate.gov/legislation/laws/TAX/1101", "proposition": "Tax Law § 1101(d)(4) defines a cabaret charge as any charge for admission, refreshment, service or merchandise at a roof garden, cabaret or similar place.", "verbatimQuote": "(3) Amusement charge. Any admission charge, dues or charge of roof garden, cabaret or other similar place. (4) Charge of a roof garden, cabaret or other similar place. Any charge made for admission, refreshment, service, or merchandise at a roof garden, cabaret or other similar place.", "date": "2026-10-08", "anchor": "https://openagreements.org/practice-guides/ticketed-event-sales-tax/us/new-york#src-tax-1101-d4-cabaret-bundled-charge" }, { "id": "tsb-a-14-4-dining-tickets-bundled", "authorityType": "agency-guidance", "tier": "official-source-backed", "title": "N.Y. Dep't of Taxation & Fin., Advisory Opinion TSB-A-14(4)S", "citation": "N.Y. Dep't of Taxation & Fin., Advisory Opinion TSB-A-14(4)S (Jan. 27, 2014).", "url": "https://www.tax.ny.gov/pdf/advisory_opinions/sales/a14_4s.pdf", "proposition": "In TSB-A-14(4)S the Department concluded that the petitioner's dining-event ticket proceeds were taxable and that labeling the charge a Suggested Donation does not by itself control whether it is taxable.", "verbatimQuote": "We conclude that the proceeds from the sale of tickets for dining events held by Petitioner are subject to sales tax. We further conclude that the inclusion of the term “Suggested Donation” on advertising and tickets for fundraising dinners does not, in and of itself, control whether the charge for the event would be subject to sales tax.", "date": "2014-01-27", "anchor": "https://openagreements.org/practice-guides/ticketed-event-sales-tax/us/new-york#src-tsb-a-14-4-dining-tickets-bundled" }, { "id": "tsb-a-14-4-voluntary-donation", "authorityType": "agency-guidance", "tier": "official-source-backed", "title": "N.Y. Dep't of Taxation & Fin., Advisory Opinion TSB-A-14(4)S", "citation": "N.Y. Dep't of Taxation & Fin., Advisory Opinion TSB-A-14(4)S (Jan. 27, 2014).", "url": "https://www.tax.ny.gov/pdf/advisory_opinions/sales/a14_4s.pdf", "proposition": "In TSB-A-14(4)S the Department said that donated amounts are exempt where the food and drink are implicitly free and any donation is completely voluntary, with the amount left up to the donor.", "verbatimQuote": "In situations where receipt of the food and drink is implicitly free and any donation is completely voluntary, with the amount left up to the donor, the donated amounts would be exempt from sales tax.", "date": "2014-01-27", "anchor": "https://openagreements.org/practice-guides/ticketed-event-sales-tax/us/new-york#src-tsb-a-14-4-voluntary-donation" }, { "id": "lake-grove-internal-split", "authorityType": "case-law", "tier": "primary-source-backed", "title": "Matter of Lake Grove Entertainment, LLC v. Megna", "citation": "Matter of Lake Grove Entertainment, LLC v. Megna, 81 A.D.3d 1191 (3d Dep't 2011).", "url": "https://www.courtlistener.com/opinion/5955560/lake-grove-entertainment-llc-v-megna/", "deepLink": "https://www.courtlistener.com/opinion/5955560/lake-grove-entertainment-llc-v-megna/#:~:text=Petitioner%20internally%20segregated%20the%20taxable,portion%20of%20the%20overall%20charge.", "proposition": "The Appellate Division noted in Lake Grove that the seller internally segregated the taxable and nontaxable portions of its package price but gave customers an invoice showing a single, unapportioned charge.", "verbatimQuote": "Petitioner internally segregated the taxable and nontaxable portions of the total charge and remitted the sales tax that it deemed to be included in the taxable portions of the party package price with *1193 the filing of its sales tax returns. Although petitioner’s advertising materials stated that the party packages were “subject to applicable sales tax,” it provided customers with an invoice setting forth a single, unapportioned charge, without separately stating the sales tax or distinguishing between the taxable and nontaxable portion of the overall charge.", "date": "2011-02-24", "anchor": "https://openagreements.org/practice-guides/ticketed-event-sales-tax/us/new-york#src-lake-grove-internal-split" }, { "id": "lake-grove-separate-statement-rule", "authorityType": "case-law", "tier": "primary-source-backed", "title": "Matter of Lake Grove Entertainment, LLC v. Megna", "citation": "Matter of Lake Grove Entertainment, LLC v. Megna, 81 A.D.3d 1191 (3d Dep't 2011).", "url": "https://www.courtlistener.com/opinion/5955560/lake-grove-entertainment-llc-v-megna/", "deepLink": "https://www.courtlistener.com/opinion/5955560/lake-grove-entertainment-llc-v-megna/#:~:text=Under%20these%20circumstances%E2%80%94i.e.%2C%20when%20items,91%20AD2d%20784%2C%20785%20%5B1982%5D).", "proposition": "The Appellate Division applied in Lake Grove the rule that when taxable and nontaxable items or services are provided, sales tax is charged on the total amount of the invoice if their charges are not separately stated.", "verbatimQuote": "Under these circumstances—i.e., when items or services of both a taxable and nontaxable nature are provided—sales “tax is required to be charged on the total amount of the invoice . . . [if] the charges for taxable and nontaxable services are not separately stated” (Matter of Artex Sys. v Urbach, 252 AD2d 750, 752 [1998]; see 20 NYCRR 527.1 [b]; Matter of Dynamic Tel. Answering Sys. v State Tax Commn., 135 AD2d 978, 979 [1987], lv denied 71 NY2d 801 [1988]; Matter of La Cascade, Inc. v State Tax Commn., 91 AD2d 784, 785 [1982]).", "date": "2011-02-24", "anchor": "https://openagreements.org/practice-guides/ticketed-event-sales-tax/us/new-york#src-lake-grove-separate-statement-rule" }, { "id": "tsb-a-24-44-catered-expenses", "authorityType": "agency-guidance", "tier": "official-source-backed", "title": "N.Y. Dep't of Taxation & Fin., Advisory Opinion TSB-A-24(44)S", "citation": "N.Y. Dep't of Taxation & Fin., Advisory Opinion TSB-A-24(44)S (Oct. 8, 2024).", "url": "https://www.tax.ny.gov/pubs_and_bulls/advisory_opinions/sales/24-44s.htm", "proposition": "In TSB-A-24(44)S the Department said that expenses a caterer includes in its overall charge to the customer are taxable whether or not they are separately listed on the bill.", "verbatimQuote": "Any expenses incurred by Petitioner for a catered event that are included in the overall charge to the customer are also taxable; regardless of whether those charges are separately listed on the customer’s bill or invoice.", "date": "2024-10-08", "anchor": "https://openagreements.org/practice-guides/ticketed-event-sales-tax/us/new-york#src-tsb-a-24-44-catered-expenses" }, { "id": "tsb-a-15-30-entire-charge", "authorityType": "agency-guidance", "tier": "official-source-backed", "title": "N.Y. Dep't of Taxation & Fin., Advisory Opinion TSB-A-15(30)S", "citation": "N.Y. Dep't of Taxation & Fin., Advisory Opinion TSB-A-15(30)S (July 15, 2015).", "url": "https://www.tax.ny.gov/pdf/advisory_opinions/sales/a15_30s.pdf", "proposition": "In TSB-A-15(30)S the Department concluded that when the petitioner's sightseeing cruise ticket includes a meal and beverages, the entire charge is taxable under Tax Law § 1105(d) or § 1105(f), and that a cruise ticket including no food or drink is not taxable.", "verbatimQuote": "We conclude that when Petitioner provides passengers with a meal and beverages as part of the regular cruise fee, the entire charge for the cruise will be subject to sales tax under Tax Law § 1105(d) or §1105(f). If a ticket for a cruise does not entitle the passenger to the provision of any food or drink, the ticket receipts would not be subject to sales tax.", "date": "2015-07-15", "anchor": "https://openagreements.org/practice-guides/ticketed-event-sales-tax/us/new-york#src-tsb-a-15-30-entire-charge" }, { "id": "tsb-a-15-30-incidental-food", "authorityType": "agency-guidance", "tier": "official-source-backed", "title": "N.Y. Dep't of Taxation & Fin., Advisory Opinion TSB-A-15(30)S", "citation": "N.Y. Dep't of Taxation & Fin., Advisory Opinion TSB-A-15(30)S (July 15, 2015).", "url": "https://www.tax.ny.gov/pdf/advisory_opinions/sales/a15_30s.pdf", "proposition": "In TSB-A-15(30)S the Department said that ticket receipts for the petitioner's sightseeing cruises are not taxable as long as the price is essentially for the cruise and any food or drink is no more than incidental.", "verbatimQuote": "As long as the price of the ticket is essentially for a sightseeing cruise and does not entitle the passenger to food or drink that is more than incidental to the charge for the cruise itself, the receipts from ticket sales will not be subject to sales tax.", "date": "2015-07-15", "anchor": "https://openagreements.org/practice-guides/ticketed-event-sales-tax/us/new-york#src-tsb-a-15-30-incidental-food" }, { "id": "tsb-a-14-4-mandatory-payment", "authorityType": "agency-guidance", "tier": "official-source-backed", "title": "N.Y. Dep't of Taxation & Fin., Advisory Opinion TSB-A-14(4)S", "citation": "N.Y. Dep't of Taxation & Fin., Advisory Opinion TSB-A-14(4)S (Jan. 27, 2014).", "url": "https://www.tax.ny.gov/pdf/advisory_opinions/sales/a14_4s.pdf", "proposition": "In TSB-A-14(4)S the Department said that payments an attendee must make to be served food or drink are consideration for the food and drink and taxable receipts.", "verbatimQuote": "If, based upon the facts, the payments were found to be mandatory payments (i.e., an attendee would not be served food or drink without payment), the payments would constitute consideration for food and drink and therefore would constitute receipts subject to sales tax.", "date": "2014-01-27", "anchor": "https://openagreements.org/practice-guides/ticketed-event-sales-tax/us/new-york#src-tsb-a-14-4-mandatory-payment" }, { "id": "lake-grove-tax-stated-separately", "authorityType": "case-law", "tier": "primary-source-backed", "title": "Matter of Lake Grove Entertainment, LLC v. Megna", "citation": "Matter of Lake Grove Entertainment, LLC v. Megna, 81 A.D.3d 1191 (3d Dep't 2011).", "url": "https://www.courtlistener.com/opinion/5955560/lake-grove-entertainment-llc-v-megna/", "deepLink": "https://www.courtlistener.com/opinion/5955560/lake-grove-entertainment-llc-v-megna/#:~:text=Furthermore%2C%20Tax%20Law%20%C2%A7%201132,20%20NYCRR%20532.1%20%5Bb%5D%20%5B3%5D).", "proposition": "The Appellate Division explained in Lake Grove that under Tax Law § 1132(a)(1) sales tax must be stated, charged and shown separately on a receipt or invoice, and that a statement that tax is included is insufficient and makes the entire amount the sales price.", "verbatimQuote": "Furthermore, Tax Law § 1132 (a) (1) provides that when a customer is given a receipt or invoice, the sales tax must be “stated, charged and shown separately.” A statement that applicable taxes are included on an invoice or other document “is insufficient to satisfy this requirement, and the entire amount charged is deemed to be the sales price” of the items or services sold (Matter of Noar Trucking Co. v State Tax Commn., 139 AD2d 869, 871-872 [1988]; see 20 NYCRR 532.1 [b] [3]).", "date": "2011-02-24", "anchor": "https://openagreements.org/practice-guides/ticketed-event-sales-tax/us/new-york#src-lake-grove-tax-stated-separately" }, { "id": "bundle-tax-1105-f1-admissions", "authorityType": "primary-law", "tier": "primary-source-backed", "title": "N.Y. Tax Law § 1105(f)(1) — Tax on admission charges to places of amusement", "citation": "N.Y. Tax Law § 1105(f)(1) (2026).", "url": "https://www.nysenate.gov/legislation/laws/TAX/1105", "proposition": "Tax Law § 1105(f)(1) imposes sales tax on any admission charge over ten cents to or for the use of any place of amusement in New York, subject to its listed exclusions.", "verbatimQuote": "(f) (1) Any admission charge where such admission charge is in excess of ten cents to or for the use of any place of amusement in the state, except charges for admission to combative sports which charges are taxed under any other law of this state, or dramatic or musical arts performances, or live circus performances, or motion picture theaters, and except charges to a patron for admission to, or use of, facilities for sporting activities in which such patron is to be a participant, such as bowling alleys and swimming pools.", "date": "2026-10-08", "anchor": "https://openagreements.org/practice-guides/ticketed-event-sales-tax/us/new-york#src-bundle-tax-1105-f1-admissions" }, { "id": "bundle-tax-1105-d-food-drink", "authorityType": "primary-law", "tier": "primary-source-backed", "title": "N.Y. Tax Law § 1105(d)(i) — Tax on food and drink sold by restaurants, taverns and caterers", "citation": "N.Y. Tax Law § 1105(d)(i)(1) (2026).", "url": "https://www.nysenate.gov/legislation/laws/TAX/1105", "proposition": "Tax Law § 1105(d)(i) taxes receipts from food and drink, including alcoholic beverages, sold in or by restaurants, taverns or other establishments or by caterers.", "verbatimQuote": "(d) (i) The receipts from every sale, other than sales for resale, of beer, wine or other alcoholic beverages or any other drink of any nature, or from every sale, other than sales for resale, of food and drink of any nature or of food alone, when sold in or by restaurants, taverns or other establishments in this state, or by caterers, including in the amount of such receipts any cover, minimum, entertainment or other charge made to patrons or customers (except those receipts taxed pursuant to subdivision (f) of this section): (1) in all instances where the sale is for consumption on the premises where sold;", "date": "2026-10-08", "anchor": "https://openagreements.org/practice-guides/ticketed-event-sales-tax/us/new-york#src-bundle-tax-1105-d-food-drink" } ] }, { "slug": "exempt-certificate-vs-collecting", "label": "Does Form ST-119 mean an exempt organization never collects tax?", "heading": "Does an exempt organization's Form ST-119 mean it never has to collect sales tax?", "answerText": "Forms ST-119 and ST-119.1 let a qualifying organization buy without paying sales tax when it is the direct purchaser and payer and gives the vendor a completed certificate, but they do not relieve it of collecting tax on its own taxable sales, for which it must register as a vendor.", "sources": [ { "id": "dtf-exempt-page-st-119", "authorityType": "agency-guidance", "tier": "official-source-backed", "title": "N.Y. Dep't of Taxation & Fin., Exempt organizations (sales tax)", "citation": "N.Y. Dep't of Taxation & Fin., Exempt Organizations (updated Feb. 14, 2022).", "url": "https://www.tax.ny.gov/bus/st/exempt.htm", "proposition": "The Department's exempt-organizations page says it issues Form ST-119, the Exempt Organization Certificate with the six-digit exemption number, and Form ST-119.1, the Exempt Purchase Certificate, to an organization granted exempt status.", "verbatimQuote": "We'll issue Form ST-119, Exempt Organization Certificate, to you. It will contain your six-digit New York State sales tax exemption number. (Note that the nine-digit federal employer identification number issued by the Internal Revenue Service is not a sales tax exemption number.) You'll also receive Form ST-119.1, Exempt Purchase Certificate.", "date": "2022-02-14", "anchor": "https://openagreements.org/practice-guides/ticketed-event-sales-tax/us/new-york#src-dtf-exempt-page-st-119" }, { "id": "reg-529-7-h2-direct-payer", "authorityType": "primary-law", "tier": "primary-source-backed", "title": "20 NYCRR § 529.7(h)(2) — Exercising the purchase exemption", "citation": "20 N.Y.C.R.R. § 529.7(h)(2) (2026).", "url": "https://www.law.cornell.edu/regulations/new-york/20-NYCRR-529.7", "deepLink": "https://www.law.cornell.edu/regulations/new-york/20-NYCRR-529.7#:~:text=In%20order%20to%20exercise%20its,on%20any%20bill%20or%20invoice.", "proposition": "20 NYCRR § 529.7(h)(2) requires an exempt organization claiming exemption on a purchase to be the direct purchaser and direct payer of record and to furnish its vendors a properly completed exempt organization certification.", "verbatimQuote": "In order to exercise its right to exemption the organization must be the direct purchaser, occupant or patron of record. It must also be the direct payer of record and must furnish its vendors with a properly completed exempt organization certification. Direct purchaser, occupant or patron as used in this paragraph includes any agent or employee authorized by the organization to act on its behalf in making such purchases, provided the organization and its agent or employee are both identified on any bill or invoice.", "date": "2026-10-08", "anchor": "https://openagreements.org/practice-guides/ticketed-event-sales-tax/us/new-york#src-reg-529-7-h2-direct-payer" }, { "id": "reg-529-7-i6-register", "authorityType": "primary-law", "tier": "primary-source-backed", "title": "20 NYCRR § 529.7(i)(6) — Exempt organizations making taxable sales", "citation": "20 N.Y.C.R.R. § 529.7(i)(6) (2026).", "url": "https://www.law.cornell.edu/regulations/new-york/20-NYCRR-529.7", "deepLink": "https://www.law.cornell.edu/regulations/new-york/20-NYCRR-529.7#:~:text=(6)%20An%20exempt%20organization%20making,and%20file%20timely%20sales%20returns.", "proposition": "20 NYCRR § 529.7(i)(6) requires an exempt organization making taxable sales to register as a vendor, collect the tax and file timely sales returns.", "verbatimQuote": "(6) An exempt organization making taxable sales is required to register as a vendor, collect the appropriate tax, and file timely sales returns.", "date": "2026-10-08", "anchor": "https://openagreements.org/practice-guides/ticketed-event-sales-tax/us/new-york#src-reg-529-7-i6-register" }, { "id": "pub-843-register-coa", "authorityType": "agency-guidance", "tier": "official-source-backed", "title": "N.Y. Dep't of Taxation & Fin., Publication 843, A Guide to Sales Tax in New York State for Exempt Organizations", "citation": "N.Y. Dep't of Taxation & Fin., Publication 843 (12/09), at 43.", "url": "https://www.tax.ny.gov/pdf/publications/sales/pub843.pdf", "proposition": "The Department's guide says an exempt organization required to collect sales tax must register and obtain a Certificate of Authority.", "verbatimQuote": "If an exempt organization is required to collect sales tax as described in this publication, it must register for sales tax purposes with the Tax Department and obtain a Certificate of Authority, which authorizes the organization to collect sales tax and accept certain exemption documents from purchasers.", "date": "2009-12-01", "anchor": "https://openagreements.org/practice-guides/ticketed-event-sales-tax/us/new-york#src-pub-843-register-coa" }, { "id": "spain-separate-coa", "authorityType": "law-firm-commentary", "tier": "lawyer-judgment-backed", "title": "Colleen Spain (Farrell Fritz), Applying For State Tax Exemptions", "citation": "Colleen Spain, Applying For State Tax Exemptions, Farrell Fritz (via Mondaq) (Nov. 20, 2025).", "url": "https://www.mondaq.com/unitedstates/tax-authorities/1706984/applying-for-state-tax-exemptions", "proposition": "A Farrell Fritz article says an exempt organization making sales in New York may be required to collect sales tax, and if so must register and obtain a Certificate of Authority.", "verbatimQuote": "Separately, if an exempt organization will be making sales in NYS, it may be required to collect sales tax from purchasers. If it is required to collect and remit sales tax to NYS, the organization must register for sales tax purposes with the NYS Department of Taxation and Finance and obtain a Certificate of Authority.", "date": "2025-11-20", "anchor": "https://openagreements.org/practice-guides/ticketed-event-sales-tax/us/new-york#src-spain-separate-coa" }, { "id": "stb-register-coa", "authorityType": "law-firm-commentary", "tier": "lawyer-judgment-backed", "title": "Simpson Thacher & Bartlett, Changes to NYS Sales Tax Law Affecting Tax-Exempt Organizations", "citation": "Simpson Thacher & Bartlett LLP, Changes to NYS Sales Tax Law Affecting Tax-Exempt Organizations (Aug. 22, 2008).", "url": "https://stblaw.com/docs/default-source/cold-fusion-existing-content/publications/pub729.pdf", "proposition": "A Simpson Thacher client memorandum says a not-for-profit corporation making taxable sales must register, obtain a Certificate of Authority, collect the tax, keep records, file returns and remit the tax.", "verbatimQuote": "Any not-for-profit corporation making sales subject to sales tax must register with the State, if it has not already done so, and must obtain a Certificate of Authority authorizing the collection of sales tax. Once registered, the organization must, in addition to collecting the applicable sales tax, keep records, file tax returns, and remit the collected sales tax.", "date": "2008-08-22", "anchor": "https://openagreements.org/practice-guides/ticketed-event-sales-tax/us/new-york#src-stb-register-coa" }, { "id": "pub-843-government-no-st-119-1", "authorityType": "agency-guidance", "tier": "official-source-backed", "title": "N.Y. Dep't of Taxation & Fin., Publication 843, A Guide to Sales Tax in New York State for Exempt Organizations", "citation": "N.Y. Dep't of Taxation & Fin., Publication 843 (12/09), at 6.", "url": "https://www.tax.ny.gov/pdf/publications/sales/pub843.pdf", "proposition": "The Department's guide says a New York governmental entity claims exemption with a governmental purchase order, government credit card or the appropriate exemption document, and may not use Form ST-119.1 to make tax-exempt purchases.", "verbatimQuote": "To claim exemption from sales tax, a New York governmental entity must provide vendors with a governmental purchase order, government credit card, or the appropriate exemption document (for example, Form ST-129, Exemption Certificate - Tax on Occupancy of Hotel Rooms, or Form AC 946, Tax Exemption Certificate). (Please note: A New York governmental entity may not use Form ST-119.1, Exempt Organization Exempt Purchase Certificate, to make tax-exempt purchases.)", "date": "2009-12-01", "anchor": "https://openagreements.org/practice-guides/ticketed-event-sales-tax/us/new-york#src-pub-843-government-no-st-119-1" } ] }, { "slug": "certificate-of-authority", "label": "When does an event seller need a Certificate of Authority?", "heading": "When does a seller at a ticketed event need a Certificate of Authority, and how far ahead must it register?", "answerText": "A seller that will make taxable sales or receive taxable admission or cabaret charges at an event, including a single event, must register with the Department of Taxation and Finance at least 20 days before it begins selling and must hold a Certificate of Authority.", "sources": [ { "id": "tax-1134-a1-twenty-days", "authorityType": "primary-law", "tier": "primary-source-backed", "title": "N.Y. Tax Law § 1134(a)(1) — Registration", "citation": "N.Y. Tax Law § 1134(a)(1) (2026).", "url": "https://www.nysenate.gov/legislation/laws/TAX/1134", "proposition": "Tax Law § 1134(a)(1) requires every person required to collect sales tax, and every person buying or selling for resale, to file a certificate of registration at least twenty days before commencing business or opening a new place of business.", "verbatimQuote": "(a) (1) (i) Every person required to collect any tax imposed by this article, other than a person who is a vendor solely by reason of clause (D), (E) or (F) of subparagraph (i) of paragraph eight of subdivision (b) of section eleven hundred one of this article, commencing business or opening a new place of business, (ii) every person purchasing or selling tangible personal property for resale commencing business or opening a new place of business, (iii) every person selling petroleum products including persons who or which are not distributors, (iv) every person described in this subdivision who takes possession of or pays for business assets under circumstances requiring notification by such person to the commissioner pursuant to subdivision (c) of section eleven hundred forty-one of this chapter, (v) every person selling cigarettes including persons who or which are not agents, and (vi) every person described in subparagraph (i), (ii), (iii), (iv) or (v) of this paragraph or every person who is a vendor solely by reason of clause (D), (E) or (F) of subparagraph (i) of paragraph eight of subdivision (b) of section eleven hundred one of this article who or which has had its certificate of authority revoked under paragraph four of this subdivision, shall file with the commissioner a certificate of registration, in a form prescribed by the commissioner, at least twenty days prior to commencing business or opening a new place of business or such purchasing, selling or taking of possession or payment, whichever comes first.", "date": "2026-10-08", "anchor": "https://openagreements.org/practice-guides/ticketed-event-sales-tax/us/new-york#src-tax-1134-a1-twenty-days" }, { "id": "tb-st-360-twenty-days", "authorityType": "agency-guidance", "tier": "official-source-backed", "title": "N.Y. Dep't of Taxation & Fin., TB-ST-360, How to Register for New York State Sales Tax", "citation": "N.Y. Dep't of Taxation & Fin., TB-ST-360, How to Register for New York State Sales Tax (Sept. 2, 2011).", "url": "https://www.tax.ny.gov/pubs_and_bulls/tg_bulletins/st/how_to_register_for_nys_sales_tax.htm", "proposition": "The Department's registration bulletin says a seller that expects to make taxable sales in New York must register at least 20 days before beginning business.", "verbatimQuote": "If you expect to make taxable sales in New York State, you must register with the Tax Department at least 20 days before you begin business.", "date": "2011-09-02", "anchor": "https://openagreements.org/practice-guides/ticketed-event-sales-tax/us/new-york#src-tb-st-360-twenty-days" }, { "id": "tax-1131-1-registrants-collect", "authorityType": "primary-law", "tier": "primary-source-backed", "title": "N.Y. Tax Law § 1131(1) — Persons required to collect tax", "citation": "N.Y. Tax Law § 1131(1) (2026).", "url": "https://www.nysenate.gov/legislation/laws/TAX/1131", "proposition": "Tax Law § 1131(1) makes every vendor of property or services and every recipient of amusement charges a person required to collect tax.", "verbatimQuote": "§ 1131. Definitions. When used in this part IV, (1) \"Persons required to collect tax\" or \"person required to collect any tax imposed by this article\" shall include: every vendor of tangible personal property or services; every recipient of amusement charges; every operator of a hotel or short term rental unit; every booking service with respect to the rent for every occupancy of a short term rental unit it facilitates as described in paragraph ten of subdivision (c) of section eleven hundred one of this article; and every marketplace provider with respect to sales of tangible personal property it facilitates as described in paragraph one of subdivision (e) of section eleven hundred one of this article.", "date": "2026-10-08", "anchor": "https://openagreements.org/practice-guides/ticketed-event-sales-tax/us/new-york#src-tax-1131-1-registrants-collect" }, { "id": "felix-register-despite-no-liability", "authorityType": "case-law", "tier": "primary-source-backed", "title": "Matter of Felix Industries, Inc. v. State of New York Tax Appeals Tribunal", "citation": "Matter of Felix Indus. v. State of N.Y. Tax Appeals Trib., 183 A.D.2d 203 (3d Dep't 1992).", "url": "https://www.courtlistener.com/opinion/6084758/felix-industries-inc-v-state-of-new-york-tax-appeals-tribunal/", "deepLink": "https://www.courtlistener.com/opinion/6084758/felix-industries-inc-v-state-of-new-york-tax-appeals-tribunal/#:~:text=Contrary%20to%20petitioner%E2%80%99s%20assertions%2C%20the,of%20Tax%20Law%20article%2028.", "proposition": "The Appellate Division held in Felix Industries that a seller must comply with the sales tax registration and reporting requirements even if it ultimately may have no sales tax liability.", "verbatimQuote": "Contrary to petitioner’s assertions, the mere fact that it ultimately may have no sales tax liability does not obviate petitioner’s need to comply with the registration and reporting requirements of Tax Law article 28.", "date": "1992-11-05", "anchor": "https://openagreements.org/practice-guides/ticketed-event-sales-tax/us/new-york#src-felix-register-despite-no-liability" }, { "id": "reg-529-7-i6-taxable-sales-register", "authorityType": "primary-law", "tier": "primary-source-backed", "title": "20 NYCRR § 529.7(i)(6) — Exempt organizations making taxable sales", "citation": "20 N.Y.C.R.R. § 529.7(i)(6) (2026).", "url": "https://www.law.cornell.edu/regulations/new-york/20-NYCRR-529.7", "deepLink": "https://www.law.cornell.edu/regulations/new-york/20-NYCRR-529.7#:~:text=(6)%20An%20exempt%20organization%20making,and%20file%20timely%20sales%20returns.", "proposition": "20 NYCRR § 529.7(i)(6) ties an exempt organization's duty to register as a vendor to its making taxable sales.", "verbatimQuote": "(6) An exempt organization making taxable sales is required to register as a vendor, collect the appropriate tax, and file timely sales returns.", "date": "2026-10-08", "anchor": "https://openagreements.org/practice-guides/ticketed-event-sales-tax/us/new-york#src-reg-529-7-i6-taxable-sales-register" }, { "id": "tax-1131-11-temporary-vendor", "authorityType": "primary-law", "tier": "primary-source-backed", "title": "N.Y. Tax Law § 1131(11) — Temporary vendor", "citation": "N.Y. Tax Law § 1131(11) (2026).", "url": "https://www.nysenate.gov/legislation/laws/TAX/1131", "proposition": "Tax Law § 1131(11) defines a temporary vendor as a person making taxable sales, other than at a show or entertainment event, in no more than two consecutive quarterly periods in any twelve-month period.", "verbatimQuote": "(11) \"Temporary vendor\" shall include any person who makes sales of tangible personal property or services subject to tax (other than at a show or entertainment event) in not more than two consecutive quarterly periods in any twelve month period, as such quarterly periods are described in subdivision (b) of section eleven hundred thirty-six of this article.", "date": "2026-10-08", "anchor": "https://openagreements.org/practice-guides/ticketed-event-sales-tax/us/new-york#src-tax-1131-11-temporary-vendor" }, { "id": "tax-1134-a2-term", "authorityType": "primary-law", "tier": "primary-source-backed", "title": "N.Y. Tax Law § 1134(a)(2) — Term of a Certificate of Authority", "citation": "N.Y. Tax Law § 1134(a)(2) (2026).", "url": "https://www.nysenate.gov/legislation/laws/TAX/1134", "proposition": "Tax Law § 1134(a)(2) permits a Certificate of Authority issued to a show vendor, entertainment vendor or temporary vendor to run for a term of less than three years.", "verbatimQuote": "Such certificate of authority may be issued for a specified term of not less than three years, except that a certificate of authority issued to a show vendor, entertainment vendor or temporary vendor may be issued for a specified term of less than three years.", "date": "2026-10-08", "anchor": "https://openagreements.org/practice-guides/ticketed-event-sales-tax/us/new-york#src-tax-1134-a2-term" }, { "id": "pub-750-temporary-coa", "authorityType": "agency-guidance", "tier": "official-source-backed", "title": "N.Y. Dep't of Taxation & Fin., Publication 750, A Guide to Sales Tax in New York State", "citation": "N.Y. Dep't of Taxation & Fin., Publication 750 (11/15), at 11.", "url": "https://www.tax.ny.gov/pdf/publications/sales/pub750.pdf", "proposition": "The Department's sales tax guide says a seller may apply for a temporary Certificate of Authority if it expects to make taxable sales in no more than two consecutive quarterly periods in any 12-month period.", "verbatimQuote": "You may apply for a temporary Certificate of Authority if you expect to make taxable sales in New York State for no more than two consecutive quarterly sales tax periods in any 12-month period.", "date": "2015-11-01", "anchor": "https://openagreements.org/practice-guides/ticketed-event-sales-tax/us/new-york#src-pub-750-temporary-coa" }, { "id": "tax-1131-6-show", "authorityType": "primary-law", "tier": "primary-source-backed", "title": "N.Y. Tax Law § 1131(6) — Show", "citation": "N.Y. Tax Law § 1131(6) (2026).", "url": "https://www.nysenate.gov/legislation/laws/TAX/1131", "proposition": "Tax Law § 1131(6) defines a show as a flea market, craft show, fair or similar show at which more than one vendor displays for sale or sells taxable property or services.", "verbatimQuote": "(6) \"Show\" shall include a flea market, craft show, antique show, coin show, stamp show, comic book show, fair and any similar show, whether held regularly or of a temporary nature, at which more than one vendor displays for sale or sells tangible personal property or services subject to tax.", "date": "2026-10-08", "anchor": "https://openagreements.org/practice-guides/ticketed-event-sales-tax/us/new-york#src-tax-1131-6-show" }, { "id": "tax-1131-9-entertainment-event", "authorityType": "primary-law", "tier": "primary-source-backed", "title": "N.Y. Tax Law § 1131(9) — Entertainment event", "citation": "N.Y. Tax Law § 1131(9) (2026).", "url": "https://www.nysenate.gov/legislation/laws/TAX/1131", "proposition": "Tax Law § 1131(9) defines an entertainment event as a concert, athletic contest or similar entertainment by performers who do not perform regularly at the site, held at a facility with an attendance capacity of more than one thousand persons.", "verbatimQuote": "(9) \"Entertainment event\" shall include concerts, athletic contests or exhibitions, other than amateur sports competition, and other similar forms of entertainment, irrespective of both the kind of facility or site where such event is held and whether such event has an admission charge subject to tax, where the person or persons performing at such event do not perform on a regular, systematic or recurring basis at the same location. For purposes of this subdivision an event does not occur on a regular, systematic or recurring basis when such event consists of less than four performances in a weekly period by the same person or persons at the same facility or site, or with respect to athletic contests or exhibitions which involve competition between teams, when such competition consists of less than five contests in a yearly period by at least one team at the same facility or site. In order for an event to be an entertainment event, the facility or site where such an event is held must have an attendance capacity of greater than one thousand persons, except that the commissioner may prescribe by regulation for a minimum attendance capacity of greater than one thousand persons.", "date": "2026-10-08", "anchor": "https://openagreements.org/practice-guides/ticketed-event-sales-tax/us/new-york#src-tax-1131-9-entertainment-event" }, { "id": "pub-750-show-vendors", "authorityType": "agency-guidance", "tier": "official-source-backed", "title": "N.Y. Dep't of Taxation & Fin., Publication 750, A Guide to Sales Tax in New York State", "citation": "N.Y. Dep't of Taxation & Fin., Publication 750 (11/15), at 10.", "url": "https://www.tax.ny.gov/pdf/publications/sales/pub750.pdf", "proposition": "The Department's sales tax guide says it no longer issues a Certificate of Authority for show and entertainment vendors, and that sellers at shows or entertainment events should apply for a regular Certificate of Authority.", "verbatimQuote": "Note: The department no longer issues the Certificate of Authority for Show and Entertainment Vendors. If you make sales at shows or entertainment events, such as flea markets, craft shows, antique shows, fairs, and similar shows, you should apply for a regular Certificate of Authority.", "date": "2015-11-01", "anchor": "https://openagreements.org/practice-guides/ticketed-event-sales-tax/us/new-york#src-pub-750-show-vendors" }, { "id": "tb-st-360-show-vendors", "authorityType": "agency-guidance", "tier": "official-source-backed", "title": "N.Y. Dep't of Taxation & Fin., TB-ST-360, How to Register for New York State Sales Tax", "citation": "N.Y. Dep't of Taxation & Fin., TB-ST-360, How to Register for New York State Sales Tax (Sept. 2, 2011).", "url": "https://www.tax.ny.gov/pubs_and_bulls/tg_bulletins/st/how_to_register_for_nys_sales_tax.htm", "proposition": "The Department's registration bulletin says show and entertainment vendors may not apply for a temporary Certificate of Authority and must apply for a regular one.", "verbatimQuote": "Show and entertainment vendors may not apply for a temporary Certificate of Authority; they must apply for a regular Certificate of Authority.", "date": "2011-09-02", "anchor": "https://openagreements.org/practice-guides/ticketed-event-sales-tax/us/new-york#src-tb-st-360-show-vendors" }, { "id": "tax-1134-a2-issuance", "authorityType": "primary-law", "tier": "primary-source-backed", "title": "N.Y. Tax Law § 1134(a)(2) — Issuance of the Certificate of Authority", "citation": "N.Y. Tax Law § 1134(a)(2) (2026).", "url": "https://www.nysenate.gov/legislation/laws/TAX/1134", "proposition": "Tax Law § 1134(a)(2) requires the Commissioner, within five days after receiving a certificate of registration, to issue the registrant a Certificate of Authority without charge.", "verbatimQuote": "(2) Except as otherwise provided in this section, the commissioner, within five days after receipt of a certificate of registration filed as provided for in paragraph one of this subdivision, shall issue, without charge, to each registrant a certificate of authority empowering the registrant to collect the tax and a duplicate thereof for each additional place of business of such registrant.", "date": "2026-10-08", "anchor": "https://openagreements.org/practice-guides/ticketed-event-sales-tax/us/new-york#src-tax-1134-a2-issuance" }, { "id": "tb-st-360-temporary-dates", "authorityType": "agency-guidance", "tier": "official-source-backed", "title": "N.Y. Dep't of Taxation & Fin., TB-ST-360, How to Register for New York State Sales Tax", "citation": "N.Y. Dep't of Taxation & Fin., TB-ST-360, How to Register for New York State Sales Tax (Sept. 2, 2011).", "url": "https://www.tax.ny.gov/pubs_and_bulls/tg_bulletins/st/how_to_register_for_nys_sales_tax.htm", "proposition": "The Department's registration bulletin says a temporary Certificate of Authority authorizes the seller to collect tax and conduct business only between the start and end dates it gives.", "verbatimQuote": "To request a temporary Certificate of Authority, you must indicate when you expect your business operation to begin and end. The temporary certificate will only authorize you to collect tax and conduct your business between those dates.", "date": "2011-09-02", "anchor": "https://openagreements.org/practice-guides/ticketed-event-sales-tax/us/new-york#src-tb-st-360-temporary-dates" }, { "id": "tb-st-360-one-temporary", "authorityType": "agency-guidance", "tier": "official-source-backed", "title": "N.Y. Dep't of Taxation & Fin., TB-ST-360, How to Register for New York State Sales Tax", "citation": "N.Y. Dep't of Taxation & Fin., TB-ST-360, How to Register for New York State Sales Tax (Sept. 2, 2011).", "url": "https://www.tax.ny.gov/pubs_and_bulls/tg_bulletins/st/how_to_register_for_nys_sales_tax.htm", "proposition": "The Department's registration bulletin says a seller may not apply for more than one temporary Certificate of Authority for any 12-month period.", "verbatimQuote": "You may not apply for more than one temporary Certificate of Authority for any 12-month period.", "date": "2011-09-02", "anchor": "https://openagreements.org/practice-guides/ticketed-event-sales-tax/us/new-york#src-tb-st-360-one-temporary" }, { "id": "tax-1131-5-show-promoter", "authorityType": "primary-law", "tier": "primary-source-backed", "title": "N.Y. Tax Law § 1131(5) — Show promoter", "citation": "N.Y. Tax Law § 1131(5) (2026).", "url": "https://www.nysenate.gov/legislation/laws/TAX/1131", "proposition": "Tax Law § 1131(5) defines a show promoter as a person who rents or licenses space to sellers at more than three shows in a calendar year or operates more than three shows in a calendar year.", "verbatimQuote": "(5) \"Show promoter\" shall include any person who, either directly or indirectly, rents, leases or grants a license to use space to any person for the display for sale or for the sale of tangible personal property or services subject to tax, at more than three shows during the calendar year, or who operates more than three shows during the calendar year. For purposes of determining whether three shows have been held, the conduct of an activity described in subdivision six on one day alone or on a series of up to seven consecutive days shall be deemed to constitute a single show.", "date": "2026-10-08", "anchor": "https://openagreements.org/practice-guides/ticketed-event-sales-tax/us/new-york#src-tax-1131-5-show-promoter" }, { "id": "tax-1134-b1-show-notice", "authorityType": "primary-law", "tier": "primary-source-backed", "title": "N.Y. Tax Law § 1134(b)(1) — Show promoter notice", "citation": "N.Y. Tax Law § 1134(b)(1) (2026).", "url": "https://www.nysenate.gov/legislation/laws/TAX/1134", "proposition": "Tax Law § 1134(b)(1) requires every show promoter to file a notice of the show's location and dates with the Commissioner at least ten days before the show opens.", "verbatimQuote": "(b) (1) Every show promoter shall, at least ten days prior to the opening of a show, file with the commissioner of taxation and finance a notice stating the location and dates of such show, in a form prescribed by the commissioner of taxation and finance.", "date": "2026-10-08", "anchor": "https://openagreements.org/practice-guides/ticketed-event-sales-tax/us/new-york#src-tax-1134-b1-show-notice" }, { "id": "tax-1134-c1-entertainment-promoter", "authorityType": "primary-law", "tier": "primary-source-backed", "title": "N.Y. Tax Law § 1134(c)(1) — Entertainment promoter certificate", "citation": "N.Y. Tax Law § 1134(c)(1) (2026).", "url": "https://www.nysenate.gov/legislation/laws/TAX/1134", "proposition": "Tax Law § 1134(c)(1) requires every entertainment promoter of an entertainment event to file a notice and application for an entertainment promoter certificate at least twenty days before the event.", "verbatimQuote": "(c) (1) Every entertainment promoter of an entertainment event shall, at least twenty days prior to the occurrence of such event, file with the commissioner a notice and application for an entertainment promoter certificate, stating the location and date of such event, in a form prescribed by the commissioner.", "date": "2026-10-08", "anchor": "https://openagreements.org/practice-guides/ticketed-event-sales-tax/us/new-york#src-tax-1134-c1-entertainment-promoter" }, { "id": "tb-st-360-no-sales-before-certificate", "authorityType": "agency-guidance", "tier": "official-source-backed", "title": "N.Y. Dep't of Taxation & Fin., TB-ST-360, How to Register for New York State Sales Tax", "citation": "N.Y. Dep't of Taxation & Fin., TB-ST-360, How to Register for New York State Sales Tax (Sept. 2, 2011).", "url": "https://www.tax.ny.gov/pubs_and_bulls/tg_bulletins/st/how_to_register_for_nys_sales_tax.htm", "proposition": "The Department's registration bulletin says a seller cannot legally make any taxable sales until it has received its Certificate of Authority.", "verbatimQuote": "You cannot legally make any taxable sales until you have received your Certificate of Authority.", "date": "2011-09-02", "anchor": "https://openagreements.org/practice-guides/ticketed-event-sales-tax/us/new-york#src-tb-st-360-no-sales-before-certificate" } ] }, { "slug": "selling-without-certificate", "label": "What are the penalties for selling without a Certificate of Authority?", "heading": "What happens if tickets, food or drinks are sold without a Certificate of Authority?", "answerText": "A seller that must hold a Certificate of Authority but makes taxable sales or receives taxable amusement charges without one faces a penalty of up to $10,000, in addition to the tax and other penalties. The penalty is up to $500 for the first day on which those sales are made and up to $200 for each later day on which they are made.", "sources": [ { "id": "tax-1145-a3-no-certificate", "authorityType": "primary-law", "tier": "primary-source-backed", "title": "N.Y. Tax Law § 1145(a)(3)(i) — Penalty for doing business without a Certificate of Authority", "citation": "N.Y. Tax Law § 1145(a)(3)(i) (2026).", "url": "https://www.nysenate.gov/legislation/laws/TAX/1145", "proposition": "Tax Law § 1145(a)(3)(i) subjects a person required to obtain a Certificate of Authority who, without a valid one, sells taxable property or services or receives amusement charges to a penalty of up to $500 for the first day on which such sales are made and up to $200 for each later day on which such sales are made, not to exceed $10,000.", "verbatimQuote": "(3) (i) Any person required to obtain a certificate of authority under section eleven hundred thirty-four of this part who, without possessing a valid certificate of authority, (A) sells tangible personal property or services subject to tax, receives amusement charges or operates a hotel or short term rental unit, (B) purchases or sells tangible personal property for resale, (C) sells petroleum products, or (D) sells cigarettes shall, in addition to any other penalty imposed by this chapter, be subject to a penalty in an amount not exceeding five hundred dollars for the first day on which such sales or purchases are made, plus an amount not exceeding two hundred dollars for each subsequent day on which such sales or purchases are made, not to exceed ten thousand dollars in the aggregate.", "date": "2026-10-08", "anchor": "https://openagreements.org/practice-guides/ticketed-event-sales-tax/us/new-york#src-tax-1145-a3-no-certificate" }, { "id": "tax-1145-a3-iv-reasonable-cause", "authorityType": "primary-law", "tier": "primary-source-backed", "title": "N.Y. Tax Law § 1145(a)(3)(iv) — Remission for reasonable cause", "citation": "N.Y. Tax Law § 1145(a)(3)(iv) (2026).", "url": "https://www.nysenate.gov/legislation/laws/TAX/1145", "proposition": "Tax Law § 1145(a)(3)(iv) permits the Department to remit all or part of the § 1145(a)(3) penalty if the failure was due to reasonable cause and not willful neglect.", "verbatimQuote": "(iv) If the tax commission determines that any failure or act described in this paragraph was due to reasonable cause and not due to willful neglect, it may remit all or part of such penalty.", "date": "2026-10-08", "anchor": "https://openagreements.org/practice-guides/ticketed-event-sales-tax/us/new-york#src-tax-1145-a3-iv-reasonable-cause" }, { "id": "tax-1145-a4-display", "authorityType": "primary-law", "tier": "primary-source-backed", "title": "N.Y. Tax Law § 1145(a)(4) — Failure to display a Certificate of Authority", "citation": "N.Y. Tax Law § 1145(a)(4) (2026).", "url": "https://www.nysenate.gov/legislation/laws/TAX/1145", "proposition": "Tax Law § 1145(a)(4) imposes a $50 penalty on a person required to display a Certificate of Authority who fails to display it as required.", "verbatimQuote": "(4) Any person required by this article to display a certificate of authority, who fails to display such certificate in the manner required by this article or any rule or regulation adopted by the tax commission in connection with such requirement shall, in addition to any other penalty imposed by this chapter, be subject to a penalty of fifty dollars.", "date": "2026-10-08", "anchor": "https://openagreements.org/practice-guides/ticketed-event-sales-tax/us/new-york#src-tax-1145-a4-display" }, { "id": "tax-1817-a-misdemeanor", "authorityType": "primary-law", "tier": "primary-source-backed", "title": "N.Y. Tax Law § 1817(a) — Willful sales without a Certificate of Authority", "citation": "N.Y. Tax Law § 1817(a) (2026).", "url": "https://www.nysenate.gov/legislation/laws/TAX/1817", "proposition": "Tax Law § 1817(a) makes it a misdemeanor for a person required to obtain a Certificate of Authority willfully to sell taxable property or services or receive amusement charges without a valid one.", "verbatimQuote": "(a) Any person required to obtain a certificate of authority under section eleven hundred thirty-four of this chapter who, without possessing a valid certificate of authority, willfully (1) sells tangible personal property or services subject to tax, receives amusement charges or operates a hotel or short term rental unit, (2) purchases or sells tangible personal property for resale, or (3) sells petroleum products; and any person who fails to surrender a certificate of authority as required by such article shall be guilty of a misdemeanor.", "date": "2026-10-08", "anchor": "https://openagreements.org/practice-guides/ticketed-event-sales-tax/us/new-york#src-tax-1817-a-misdemeanor" }, { "id": "tax-1133-a-personal-liability", "authorityType": "primary-law", "tier": "primary-source-backed", "title": "N.Y. Tax Law § 1133(a) — Personal liability for the tax", "citation": "N.Y. Tax Law § 1133(a) (2026).", "url": "https://www.nysenate.gov/legislation/laws/TAX/1133", "proposition": "Tax Law § 1133(a) makes every person required to collect sales tax personally liable for the tax imposed, collected or required to be collected.", "verbatimQuote": "(a) Except as otherwise provided in section eleven hundred thirty-seven of this part, every person required to collect any tax imposed by this article shall be personally liable for the tax imposed, collected or required to be collected under this article.", "date": "2026-10-08", "anchor": "https://openagreements.org/practice-guides/ticketed-event-sales-tax/us/new-york#src-tax-1133-a-personal-liability" }, { "id": "tax-1131-1-responsible-persons", "authorityType": "primary-law", "tier": "primary-source-backed", "title": "N.Y. Tax Law § 1131(1) — Officers, employees and members as persons required to collect", "citation": "N.Y. Tax Law § 1131(1) (2026).", "url": "https://www.nysenate.gov/legislation/laws/TAX/1131", "proposition": "Tax Law § 1131(1) includes among persons required to collect tax any officer, director or employee of a corporation, any employee or manager of a limited liability company and others who are under a duty to act for the business in complying with the sales tax, and any member of a partnership or limited liability company.", "verbatimQuote": "Said terms shall also include any officer, director or employee of a corporation or of a dissolved corporation, any employee of a partnership, any employee or manager of a limited liability company, or any employee of an individual proprietorship who as such officer, director, employee or manager is under a duty to act for such corporation, partnership, limited liability company or individual proprietorship in complying with any requirement of this article, or has so acted; and any member of a partnership or limited liability company.", "date": "2026-10-08", "anchor": "https://openagreements.org/practice-guides/ticketed-event-sales-tax/us/new-york#src-tax-1131-1-responsible-persons" } ] }, { "slug": "department-of-state-authority", "label": "Is a Certificate of Authority the same as authority to do business?", "heading": "Is a sales tax Certificate of Authority the same as a foreign corporation's authority to do business from the Department of State?", "answerText": "A sales tax Certificate of Authority, which the Department of Taxation and Finance issues to a seller that registers to collect tax, is separate from the authority a corporation formed outside New York obtains from the Department of State when it is doing business, or conducting activities, in New York.", "sources": [ { "id": "tax-1134-a1-any-person", "authorityType": "primary-law", "tier": "primary-source-backed", "title": "N.Y. Tax Law § 1134(a)(1) — Registration", "citation": "N.Y. Tax Law § 1134(a)(1) (2026).", "url": "https://www.nysenate.gov/legislation/laws/TAX/1134", "proposition": "Tax Law § 1134(a)(1) requires every person required to collect sales tax to file a certificate of registration with the Commissioner of Taxation and Finance at least twenty days before commencing business.", "verbatimQuote": "(a) (1) (i) Every person required to collect any tax imposed by this article, other than a person who is a vendor solely by reason of clause (D), (E) or (F) of subparagraph (i) of paragraph eight of subdivision (b) of section eleven hundred one of this article, commencing business or opening a new place of business, (ii) every person purchasing or selling tangible personal property for resale commencing business or opening a new place of business, (iii) every person selling petroleum products including persons who or which are not distributors, (iv) every person described in this subdivision who takes possession of or pays for business assets under circumstances requiring notification by such person to the commissioner pursuant to subdivision (c) of section eleven hundred forty-one of this chapter, (v) every person selling cigarettes including persons who or which are not agents, and (vi) every person described in subparagraph (i), (ii), (iii), (iv) or (v) of this paragraph or every person who is a vendor solely by reason of clause (D), (E) or (F) of subparagraph (i) of paragraph eight of subdivision (b) of section eleven hundred one of this article who or which has had its certificate of authority revoked under paragraph four of this subdivision, shall file with the commissioner a certificate of registration, in a form prescribed by the commissioner, at least twenty days prior to commencing business or opening a new place of business or such purchasing, selling or taking of possession or payment, whichever comes first.", "date": "2026-10-08", "anchor": "https://openagreements.org/practice-guides/ticketed-event-sales-tax/us/new-york#src-tax-1134-a1-any-person" }, { "id": "bcl-1301-foreign-authority", "authorityType": "primary-law", "tier": "primary-source-backed", "title": "N.Y. Bus. Corp. Law § 1301(a) — Authorization of foreign corporations", "citation": "N.Y. Bus. Corp. Law § 1301(a) (2026).", "url": "https://www.nysenate.gov/legislation/laws/BSC/1301", "proposition": "Business Corporation Law § 1301(a) bars a foreign corporation from doing business in New York until it has been authorized as that article provides.", "verbatimQuote": "(a) A foreign corporation shall not do business in this state until it has been authorized to do so as provided in this article.", "date": "2026-10-08", "anchor": "https://openagreements.org/practice-guides/ticketed-event-sales-tax/us/new-york#src-bcl-1301-foreign-authority" }, { "id": "npcl-1301-foreign-authority", "authorityType": "primary-law", "tier": "primary-source-backed", "title": "N.Y. Not-for-Profit Corp. Law § 1301(a) — Authorization of foreign corporations", "citation": "N.Y. Not-for-Profit Corp. Law § 1301(a) (2026).", "url": "https://www.nysenate.gov/legislation/laws/NPC/1301", "proposition": "Not-for-Profit Corporation Law § 1301(a) bars a foreign corporation from conducting activities in New York until it has been authorized as that article provides.", "verbatimQuote": "(a) A foreign corporation shall not conduct activities in this state until it has been authorized to do so as provided in this article.", "date": "2026-10-08", "anchor": "https://openagreements.org/practice-guides/ticketed-event-sales-tax/us/new-york#src-npcl-1301-foreign-authority" }, { "id": "bcl-1312-no-suit", "authorityType": "primary-law", "tier": "primary-source-backed", "title": "N.Y. Bus. Corp. Law § 1312 — Actions or special proceedings by unauthorized foreign corporations", "citation": "N.Y. Bus. Corp. Law § 1312 (2026).", "url": "https://www.nysenate.gov/legislation/laws/BSC/1312", "proposition": "Business Corporation Law § 1312 bars an unauthorized foreign corporation doing business in New York from maintaining an action until it is authorized and has paid its fees and taxes, but preserves the validity of its contracts and its right to defend.", "verbatimQuote": "(a) A foreign corporation doing business in this state without authority shall not maintain any action or special proceeding in this state unless and until such corporation has been authorized to do business in this state and it has paid to the state all fees and taxes imposed under the tax law or any related statute, as defined in section eighteen hundred of such law, as well as penalties and interest charges related thereto, accrued against the corporation. This prohibition shall apply to any successor in interest of such foreign corporation. (b) The failure of a foreign corporation to obtain authority to do business in this state shall not impair the validity of any contract or act of the foreign corporation or the right of any other party to the contract to maintain any action or special proceeding thereon, and shall not prevent the foreign corporation from defending any action or special proceeding in this state.", "date": "2026-10-08", "anchor": "https://openagreements.org/practice-guides/ticketed-event-sales-tax/us/new-york#src-bcl-1312-no-suit" }, { "id": "npcl-1313-no-suit", "authorityType": "primary-law", "tier": "primary-source-backed", "title": "N.Y. Not-for-Profit Corp. Law § 1313 — Actions or special proceedings by unauthorized foreign corporations", "citation": "N.Y. Not-for-Profit Corp. Law § 1313 (2026).", "url": "https://www.nysenate.gov/legislation/laws/NPC/1313", "proposition": "Not-for-Profit Corporation Law § 1313 bars a foreign corporation conducting activities in New York without authority from maintaining an action until it is authorized and has paid its fees, penalties and franchise taxes, but preserves the validity of its contracts and its right to defend.", "verbatimQuote": "(a) A foreign corporation conducting activities in this state without authority shall not maintain any action or special proceeding in this state unless and until such corporation has been authorized to conduct activities in this state and it has paid to the state all fees, penalties and franchise taxes, if any, for the years or parts thereof during which it conducted activities in this state without authority. This prohibition shall apply to any successor in interest of such foreign corporation. (b) The failure of a foreign corporation to obtain authority to conduct activities in this state shall not impair the validity of any contract or act of the foreign corporation or the right of any other party to the contract to maintain any action or special proceeding thereon, and shall not prevent the foreign corporation from defending any action or special proceeding in this state.", "date": "2026-10-08", "anchor": "https://openagreements.org/practice-guides/ticketed-event-sales-tax/us/new-york#src-npcl-1313-no-suit" }, { "id": "airtran-systematic-regular", "authorityType": "case-law", "tier": "primary-source-backed", "title": "AirTran New York, LLC v. Midwest Air Group, Inc.", "citation": "AirTran N.Y., LLC v. Midwest Air Group, Inc., 46 A.D.3d 208 (1st Dep't 2007).", "url": "https://www.courtlistener.com/opinion/5882069/airtran-new-york-llc-v-midwest-air-group-inc/", "deepLink": "https://www.courtlistener.com/opinion/5882069/airtran-new-york-llc-v-midwest-air-group-inc/#:~:text=Since%20Business%20Corporation%20Law%20%C2%A7,L.L.C.%2C%2024%20AD3d%20392%20%5B2005%5D).", "proposition": "The Appellate Division stated in AirTran that the party invoking the Business Corporation Law § 1312 barrier must prove that the foreign corporation's activity in New York is systematic and regular.", "verbatimQuote": "Since Business Corporation Law § 1312 constitutes a statutory barrier to the foreign corporation’s right to bring suit, the party seeking to impose the barrier, in order to rebut the presumption that the corporation does business in its state of incorporation rather than New York, has the burden of proving that the foreign corporation’s activity in New York is systematic and regular (Alicanto, S. A. v Woolverton, 129 AD2d 601, 602 [1987]; see Acno-Tec Ltd. v Wall St. Suites, L.L.C., 24 AD3d 392 [2005]).", "date": "2007-10-25", "anchor": "https://openagreements.org/practice-guides/ticketed-event-sales-tax/us/new-york#src-airtran-systematic-regular" }, { "id": "npcl-1301-b-excluded-activities", "authorityType": "primary-law", "tier": "primary-source-backed", "title": "N.Y. Not-for-Profit Corp. Law § 1301(b) — Activities that are not conducting activities", "citation": "N.Y. Not-for-Profit Corp. Law § 1301(b) (2026).", "url": "https://www.nysenate.gov/legislation/laws/NPC/1301", "proposition": "Not-for-Profit Corporation Law § 1301(b) lists acts, including maintaining bank accounts, granting funds and distributing information to members, that do not by themselves amount to conducting activities in New York.", "verbatimQuote": "(b) Without excluding other acts which may not constitute conducting activities in this state, a foreign corporation shall not be considered to be conducting activities in this state, for the purposes of this chapter, by reason of doing in this state any one or more of the following acts: (1) Maintaining or defending any action or proceeding, whether judicial, administrative, arbitrative or otherwise, or effecting settlement thereof or the settlement of claims or disputes. (2) Holding meetings of its directors or its members. (3) Maintaining bank accounts. (4) Maintaining offices or agencies only for the transfer, exchange and registration of its securities, or appointing and maintaining trustees or depositaries with relation to its securities. (5) Granting funds. (6) Distributing information to its members.", "date": "2026-10-08", "anchor": "https://openagreements.org/practice-guides/ticketed-event-sales-tax/us/new-york#src-npcl-1301-b-excluded-activities" }, { "id": "dos-tax-1134-a2-issuance", "authorityType": "primary-law", "tier": "primary-source-backed", "title": "N.Y. Tax Law § 1134(a)(2) — Issuance of the Certificate of Authority", "citation": "N.Y. Tax Law § 1134(a)(2) (2026).", "url": "https://www.nysenate.gov/legislation/laws/TAX/1134", "proposition": "Tax Law § 1134(a)(2) requires the Commissioner of Taxation and Finance, within five days after receiving a certificate of registration, to issue the registrant a Certificate of Authority empowering it to collect the tax.", "verbatimQuote": "(2) Except as otherwise provided in this section, the commissioner, within five days after receipt of a certificate of registration filed as provided for in paragraph one of this subdivision, shall issue, without charge, to each registrant a certificate of authority empowering the registrant to collect the tax and a duplicate thereof for each additional place of business of such registrant.", "date": "2026-10-08", "anchor": "https://openagreements.org/practice-guides/ticketed-event-sales-tax/us/new-york#src-dos-tax-1134-a2-issuance" }, { "id": "bcl-1303-attorney-general", "authorityType": "primary-law", "tier": "primary-source-backed", "title": "N.Y. Bus. Corp. Law § 1303 — Violations", "citation": "N.Y. Bus. Corp. Law § 1303 (2026).", "url": "https://www.nysenate.gov/legislation/laws/BSC/1303", "proposition": "Business Corporation Law § 1303 authorizes the Attorney General to sue to restrain a foreign corporation from doing business in New York without the authority it requires.", "verbatimQuote": "The attorney-general may bring an action to restrain a foreign corporation from doing in this state without authority any business for the doing of which it is required to be authorized in this state, or from doing in this state any business not set forth in its application for authority or certificate of amendment filed by the department of state.", "date": "2026-10-08", "anchor": "https://openagreements.org/practice-guides/ticketed-event-sales-tax/us/new-york#src-bcl-1303-attorney-general" }, { "id": "npcl-1303-attorney-general", "authorityType": "primary-law", "tier": "primary-source-backed", "title": "N.Y. Not-for-Profit Corp. Law § 1303 — Violations", "citation": "N.Y. Not-for-Profit Corp. Law § 1303 (2026).", "url": "https://www.nysenate.gov/legislation/laws/NPC/1303", "proposition": "Not-for-Profit Corporation Law § 1303 authorizes the Attorney General to sue to restrain a foreign corporation from conducting activities in New York without the authority it requires.", "verbatimQuote": "The attorney-general may bring an action to restrain a foreign corporation from conducting in this state without authority any activities for the conduct of which it is required to be authorized in the state, or from conducting in this state any activities not set forth in its application for authority or certificate of amendment filed by the department of state.", "date": "2026-10-08", "anchor": "https://openagreements.org/practice-guides/ticketed-event-sales-tax/us/new-york#src-npcl-1303-attorney-general" }, { "id": "npcl-1304-application-department-of-state", "authorityType": "primary-law", "tier": "primary-source-backed", "title": "N.Y. Not-for-Profit Corp. Law § 1304(a) — Application for authority", "citation": "N.Y. Not-for-Profit Corp. Law § 1304(a) (2026).", "url": "https://www.nysenate.gov/legislation/laws/NPC/1304", "proposition": "Not-for-Profit Corporation Law § 1304(a) provides that a foreign corporation's application for authority to conduct activities in New York is signed and delivered to the Department of State.", "verbatimQuote": "The application shall be signed and delivered to the department of state.", "date": "2026-10-08", "anchor": "https://openagreements.org/practice-guides/ticketed-event-sales-tax/us/new-york#src-npcl-1304-application-department-of-state" } ] }, { "slug": "local-sales-tax-rates", "label": "Which sales tax rate applies, and where is it published?", "heading": "Which sales tax rate applies to a taxable event, and where is the current rate published?", "answerText": "A taxable admission is taxed at the combined state and local rate in effect where the place of amusement is located, and food and drink at the combined rate where they are delivered, which for an event is ordinarily the venue.", "sources": [ { "id": "rates-reg-527-10-c-place-of-amusement", "authorityType": "primary-law", "tier": "primary-source-backed", "title": "20 NYCRR § 527.10(c)(1) — Computation of the tax on admission charges", "citation": "20 N.Y.C.R.R. § 527.10(c)(1) (2026).", "url": "https://www.law.cornell.edu/regulations/new-york/20-NYCRR-527.10", "deepLink": "https://www.law.cornell.edu/regulations/new-york/20-NYCRR-527.10#:~:text=(c)%20Computation.%20(1)%20The%20tax,the%20admission%20to%20each%20event.", "proposition": "20 NYCRR § 527.10(c)(1)(i) computes the tax on individual admission charges at the rate of tax in effect at the place of amusement.", "verbatimQuote": "(c) Computation. (1) The tax imposed on admission charges shall be computed as follows: (i) individual admission charges are taxed on the total price when in excess of 10 cents, at the rate of tax in effect at the place of amusement; (ii) strip tickets or ticket books are taxed on the total selling price thereof regardless of the individual price of each ticket; (iii) season tickets are taxed on the total selling price thereof regardless of the price of the admission to each event.", "date": "2026-10-08", "anchor": "https://openagreements.org/practice-guides/ticketed-event-sales-tax/us/new-york#src-rates-reg-527-10-c-place-of-amusement" }, { "id": "rates-reg-526-7-e-place-of-delivery", "authorityType": "primary-law", "tier": "primary-source-backed", "title": "20 NYCRR § 526.7(e)(1) — Place where a sale is taxable", "citation": "20 N.Y.C.R.R. § 526.7(e)(1) (2026).", "url": "https://www.law.cornell.edu/regulations/new-york/20-NYCRR-526.7", "deepLink": "https://www.law.cornell.edu/regulations/new-york/20-NYCRR-526.7#:~:text=(1)%20Except%20as%20otherwise%20provided,the%20purchaser%20or%20his%20designee.", "proposition": "20 NYCRR § 526.7(e)(1) provides that, with stated exceptions, a sale is taxable at the place where the property or service is delivered or where possession is transferred to the purchaser.", "verbatimQuote": "(1) Except as otherwise provided in paragraph (3) of this subdivision, a sale is taxable at the place where the tangible personal property or service is delivered, or the point at which possession is transferred by the vendor to the purchaser or his designee.", "date": "2026-10-08", "anchor": "https://openagreements.org/practice-guides/ticketed-event-sales-tax/us/new-york#src-rates-reg-526-7-e-place-of-delivery" }, { "id": "rates-pub-718-what-rates-include", "authorityType": "agency-guidance", "tier": "official-source-backed", "title": "N.Y. Dep't of Taxation & Fin., Publication 718, New York State Sales and Use Tax Rates by Jurisdiction", "citation": "N.Y. Dep't of Taxation & Fin., Publication 718 (current edition at the link in the text).", "url": "https://www.tax.ny.gov/pdf/publications/sales/pub718.pdf", "proposition": "Publication 718 states that its list gives the state rate combined with any county and city rate in effect, with the reporting codes used on sales tax returns.", "verbatimQuote": "The following list includes the state tax rate combined with any county and city sales tax currently in effect and the reporting codes used on sales tax returns.", "date": "2025-03-01", "anchor": "https://openagreements.org/practice-guides/ticketed-event-sales-tax/us/new-york#src-rates-pub-718-what-rates-include" }, { "id": "rates-tb-st-825-lookup", "authorityType": "agency-guidance", "tier": "official-source-backed", "title": "N.Y. Dep't of Taxation & Fin., TB-ST-825, Sales Tax Rates, Additional Sales Taxes, and Fees", "citation": "N.Y. Dep't of Taxation & Fin., TB-ST-825, Sales Tax Rates, Additional Sales Taxes, and Fees (updated July 9, 2021).", "url": "https://www.tax.ny.gov/pubs_and_bulls/tg_bulletins/st/sales_tax_rates_additional_sales_taxes_and_fees.htm", "proposition": "The Department's rate bulletin names two resources for finding the combined state and local rate: the online jurisdiction and rate lookup by address, and the Publication 718 series.", "verbatimQuote": "You can use two resources to find the correct combined state and local sales tax rates: - the online Jurisdiction/Rate Lookup by Address, or - Publication 718, New York State Sales and Use Tax Rates by Jurisdiction, along with the other relevant publications in the 718 series.", "date": "2021-07-09", "anchor": "https://openagreements.org/practice-guides/ticketed-event-sales-tax/us/new-york#src-rates-tb-st-825-lookup" }, { "id": "rates-tb-st-825-publications", "authorityType": "agency-guidance", "tier": "official-source-backed", "title": "N.Y. Dep't of Taxation & Fin., TB-ST-825, Sales Tax Rates, Additional Sales Taxes, and Fees", "citation": "N.Y. Dep't of Taxation & Fin., TB-ST-825, Sales Tax Rates, Additional Sales Taxes, and Fees (updated July 9, 2021).", "url": "https://www.tax.ny.gov/pubs_and_bulls/tg_bulletins/st/sales_tax_rates_additional_sales_taxes_and_fees.htm", "proposition": "The Department's rate bulletin says publications listing sales tax rates by jurisdiction are on its sales tax publications page.", "verbatimQuote": "Sales tax publications - Publications that include listings of the sales tax rates by jurisdiction are on the sales tax publications page of our Web site.", "date": "2021-07-09", "anchor": "https://openagreements.org/practice-guides/ticketed-event-sales-tax/us/new-york#src-rates-tb-st-825-publications" }, { "id": "rates-tb-st-8-state-and-local", "authorityType": "agency-guidance", "tier": "official-source-backed", "title": "N.Y. Dep't of Taxation & Fin., TB-ST-8, Admission Charges to a Place of Amusement", "citation": "N.Y. Dep't of Taxation & Fin., TB-ST-8, Admission Charges to a Place of Amusement (updated Mar. 8, 2022).", "url": "https://www.tax.ny.gov/pubs_and_bulls/tg_bulletins/st/admission_charges.htm", "proposition": "The Department's admissions bulletin states that admission charges are subject to the 4 percent state sales tax plus local sales tax based on where the place of amusement is located.", "verbatimQuote": "Admission charges are subject to the state sales tax of 4% and applicable local sales tax based on the location of the place of amusement.", "date": "2022-03-08", "anchor": "https://openagreements.org/practice-guides/ticketed-event-sales-tax/us/new-york#src-rates-tb-st-8-state-and-local" }, { "id": "rates-tb-st-825-combined-rate", "authorityType": "agency-guidance", "tier": "official-source-backed", "title": "N.Y. Dep't of Taxation & Fin., Tax Bulletin ST-825, Sales Tax Rates, Additional Sales Taxes and Fees", "citation": "N.Y. Dep't of Taxation & Fin., TB-ST-825 (2026).", "url": "https://www.tax.ny.gov/pubs_and_bulls/tg_bulletins/st/sales_tax_rates_additional_sales_taxes_and_fees.htm", "proposition": "The Department's rate bulletin computes the tax due by applying the combined state and local rate and, where applicable, the additional Metropolitan Commuter Transportation District rate.", "verbatimQuote": "To determine the total amount of tax due on a sale, multiply the amount of the taxable sale by the combined state and local sales tax rate, and if applicable, the additional Metropolitan Commuter Transportation District (MCTD) tax rate.", "date": "2026-10-08", "anchor": "https://openagreements.org/practice-guides/ticketed-event-sales-tax/us/new-york#src-rates-tb-st-825-combined-rate" } ] }, { "slug": "filing-frequency", "label": "How often must an event seller file sales tax returns?", "heading": "How often must a seller registered for a ticketed event file sales tax returns?", "answerText": "A registered event seller ordinarily files quarterly, and when its taxable sales and purchases subject to use tax total $300,000 in a quarter, it must also file monthly part-quarterly returns beginning the month after that quarter.", "sources": [ { "id": "tax-1136-a-quarterly-monthly", "authorityType": "primary-law", "tier": "primary-source-backed", "title": "N.Y. Tax Law § 1136(a)(1)–(2) — Quarterly and part-quarterly returns", "citation": "N.Y. Tax Law § 1136(a)(1)–(2) (2026).", "url": "https://www.nysenate.gov/legislation/laws/TAX/1136", "proposition": "Tax Law § 1136(a)(1) and (2) require quarterly returns from registrants whose taxable receipts, amusement charges and rents were under $300,000 in every quarter of the preceding four, and monthly part-quarterly returns as well from those that reached $300,000 in any of those quarters.", "verbatimQuote": "§ 1136. Returns. (a)(1) Every person required to register with the commissioner as provided in section eleven hundred thirty-four of this part whose taxable receipts, amusement charges and rents total less than three hundred thousand dollars, or in the case of any such person who is a distributor whose sales of petroleum products total less than one hundred thousand gallons, in every quarter of the preceding four quarters, shall only file a return quarterly with the commissioner. Provided, however, that if the commissioner in the exercise of his or her discretion deems it necessary to protect the revenues to be obtained under this article, he or she may give notice requiring such person, in addition to filing a quarterly return, to file either short-form or long-form part quarterly returns, as specified in such notice. (2) Every person required to register with the commissioner as provided in section eleven hundred thirty-four of this part whose taxable receipts, amusement charges and rents total three hundred thousand dollars or more, or in the case of any such person who is a distributor whose sales of petroleum products total one hundred thousand gallons or more, in any quarter of the preceding four quarters, shall, in addition to filing a quarterly return described in paragraph one of this subdivision, and except as otherwise provided in section eleven hundred two or eleven hundred three of this article, file either a long-form or short-form part-quarterly return monthly with the commissioner.", "date": "2026-10-08", "anchor": "https://openagreements.org/practice-guides/ticketed-event-sales-tax/us/new-york#src-tax-1136-a-quarterly-monthly" }, { "id": "tax-1136-b-periods", "authorityType": "primary-law", "tier": "primary-source-backed", "title": "N.Y. Tax Law § 1136(b) — Return periods and due dates", "citation": "N.Y. Tax Law § 1136(b) (2026).", "url": "https://www.nysenate.gov/legislation/laws/TAX/1136", "proposition": "Tax Law § 1136(b) sets quarterly periods ending on the last day of February, May, August and November, with each return due within twenty days after its period, and monthly periods with returns due within twenty days after each month.", "verbatimQuote": "(b) The returns and information returns required by this section to be filed quarterly shall be filed for quarterly periods ending on the last day of February, May, August and November of each year, and each return and each information return shall be filed within twenty days after the end of the quarterly period covered thereby. The returns required by this section to be filed monthly shall be filed for monthly periods ending on the last day of each month and each return shall be filed within twenty days after the end of each prior month.", "date": "2026-10-08", "anchor": "https://openagreements.org/practice-guides/ticketed-event-sales-tax/us/new-york#src-tax-1136-b-periods" }, { "id": "reg-533-3-annual", "authorityType": "primary-law", "tier": "primary-source-backed", "title": "20 NYCRR § 533.3 — Annual returns", "citation": "20 N.Y.C.R.R. § 533.3(d)(2) (2026).", "url": "https://www.law.cornell.edu/regulations/new-york/20-NYCRR-533.3", "deepLink": "https://www.law.cornell.edu/regulations/new-york/20-NYCRR-533.3#:~:text=(2)%20Any%20person%20required%20to,in%20lieu%20of%20filing%20quarterly.", "proposition": "20 NYCRR § 533.3 makes eligible for annual filing a quarterly filer whose total tax due for the four most recent quarterly periods for which data is available, within the most recent six quarters for which data is available, did not exceed $3,000; the Department effects the change by reclassification and notice.", "verbatimQuote": "(2) Any person required to file quarterly returns whose total tax due for the four most recent quarterly periods for which data is available for such person within the most recent six quarters for which data is available did not exceed $3,000 may file a return annually in lieu of filing quarterly.", "date": "2026-10-08", "anchor": "https://openagreements.org/practice-guides/ticketed-event-sales-tax/us/new-york#src-reg-533-3-annual" }, { "id": "tb-st-275-thresholds", "authorityType": "agency-guidance", "tier": "official-source-backed", "title": "N.Y. Dep't of Taxation & Fin., TB-ST-275, Filing Requirements for Sales and Use Tax Returns", "citation": "N.Y. Dep't of Taxation & Fin., TB-ST-275, Filing Requirements for Sales and Use Tax Returns (updated Nov. 20, 2015).", "url": "https://www.tax.ny.gov/pubs_and_bulls/tg_bulletins/st/filing_requirements_for_sales_and_use_tax_returns.htm", "proposition": "The Department's filing bulletin states that it may reclassify a quarterly filer with $3,000 or less of tax over its four most recently filed quarters as an annual filer, and will notify the filer of the change.", "verbatimQuote": "Quarterly to annual - If you are a quarterly filer, and your total tax due for the four most recently filed quarterly periods is $3,000 or less, the Tax Department may reclassify you as an annual filer. The Tax Department will notify you of the change.", "date": "2015-11-20", "anchor": "https://openagreements.org/practice-guides/ticketed-event-sales-tax/us/new-york#src-tb-st-275-thresholds" }, { "id": "felix-reporting-duty", "authorityType": "case-law", "tier": "primary-source-backed", "title": "Matter of Felix Industries, Inc. v. State of New York Tax Appeals Tribunal", "citation": "Matter of Felix Indus. v. State of N.Y. Tax Appeals Trib., 183 A.D.2d 203 (3d Dep't 1992).", "url": "https://www.courtlistener.com/opinion/6084758/felix-industries-inc-v-state-of-new-york-tax-appeals-tribunal/", "deepLink": "https://www.courtlistener.com/opinion/6084758/felix-industries-inc-v-state-of-new-york-tax-appeals-tribunal/#:~:text=Contrary%20to%20petitioner%E2%80%99s%20assertions%2C%20the,of%20Tax%20Law%20article%2028.", "proposition": "The Appellate Division held in Felix Industries that a seller must comply with the sales tax registration and reporting requirements even if it ultimately may have no sales tax liability.", "verbatimQuote": "Contrary to petitioner’s assertions, the mere fact that it ultimately may have no sales tax liability does not obviate petitioner’s need to comply with the registration and reporting requirements of Tax Law article 28.", "date": "1992-11-05", "anchor": "https://openagreements.org/practice-guides/ticketed-event-sales-tax/us/new-york#src-felix-reporting-duty" }, { "id": "tb-st-275-monthly-trigger", "authorityType": "agency-guidance", "tier": "official-source-backed", "title": "N.Y. Dep't of Taxation & Fin., TB-ST-275, Filing Requirements for Sales and Use Tax Returns", "citation": "N.Y. Dep't of Taxation & Fin., TB-ST-275, Filing Requirements for Sales and Use Tax Returns (updated Nov. 20, 2015).", "url": "https://www.tax.ny.gov/pubs_and_bulls/tg_bulletins/st/filing_requirements_for_sales_and_use_tax_returns.htm", "proposition": "The Department's filing bulletin says a seller must begin filing monthly returns if its taxable sales and purchases subject to use tax total $300,000 or more in a quarter, starting the first month after that quarter.", "verbatimQuote": "Quarterly to part-quarterly (monthly) - If the combined amount of your taxable sales (and purchases subject to use tax) during any quarter is $300,000 or more, you must begin filing monthly returns. The change to monthly filing status takes effect the first month following the sales tax quarter in which your taxable transactions equaled or exceeded $300,000.", "date": "2015-11-20", "anchor": "https://openagreements.org/practice-guides/ticketed-event-sales-tax/us/new-york#src-tb-st-275-monthly-trigger" }, { "id": "reg-533-3-annual-notice", "authorityType": "primary-law", "tier": "primary-source-backed", "title": "20 NYCRR § 533.3 — Department notice of annual filing status", "citation": "20 N.Y.C.R.R. § 533.3 (2026).", "url": "https://www.law.cornell.edu/regulations/new-york/20-NYCRR-533.3", "deepLink": "https://www.law.cornell.edu/regulations/new-york/20-NYCRR-533.3#:~:text=(3)%20(i)%20Each%20year%2C%20the,not%20eligible%20to%20file%20annual%20returns.", "proposition": "20 NYCRR § 533.3 provides that the Department reviews its records each year, notifies persons eligible for annual filing of the change and of when their first annual and last quarterly returns are due, and lets a notified person that wishes to keep its current status say so.", "verbatimQuote": "(3) (i) Each year, the department will review its records in order to identify persons who may have become eligible to file annual returns. The department will notify such persons of the change in their filing status to annual filing. Such a notice will include: (a) the effective date and period for which the person's first annual return will be required to be filed; and (b) instructions as to when the person's last quarterly return is required to be filed. (ii) Where a person so notified wishes to continue its current filing status or is, in fact, not eligible to file on an annual basis, such person must contact the department and indicate that the person does not wish to file annually, but wishes to continue its current filing status, or that the person is not eligible to file annual returns.", "date": "2026-10-08", "pullQuoteLocator": "(3) (i) Each year, the|not eligible to file annual returns.", "anchor": "https://openagreements.org/practice-guides/ticketed-event-sales-tax/us/new-york#src-reg-533-3-annual-notice" }, { "id": "tb-st-360-in-business", "authorityType": "agency-guidance", "tier": "official-source-backed", "title": "N.Y. Dep't of Taxation & Fin., TB-ST-360, How to Register for New York State Sales Tax", "citation": "N.Y. Dep't of Taxation & Fin., TB-ST-360, How to Register for New York State Sales Tax (Sept. 2, 2011).", "url": "https://www.tax.ny.gov/pubs_and_bulls/tg_bulletins/st/how_to_register_for_nys_sales_tax.htm", "proposition": "The Department's registration bulletin says a seller that has received a Certificate of Authority is in business for sales tax purposes even if it never makes a sale.", "verbatimQuote": "Once you receive your Certificate of Authority, you are considered to be in business for sales tax purposes even if you never make a sale or never open the doors of your establishment.", "date": "2011-09-02", "anchor": "https://openagreements.org/practice-guides/ticketed-event-sales-tax/us/new-york#src-tb-st-360-in-business" }, { "id": "reg-533-3-final-return", "authorityType": "primary-law", "tier": "primary-source-backed", "title": "20 NYCRR § 533.3 — Final return", "citation": "20 N.Y.C.R.R. § 533.3(e)(1) (2026).", "url": "https://www.law.cornell.edu/regulations/new-york/20-NYCRR-533.3", "deepLink": "https://www.law.cornell.edu/regulations/new-york/20-NYCRR-533.3#:~:text=A%20vendor%20who%20ceases%20operation%2C,the%20occurrence%20of%20such%20event.", "proposition": "20 NYCRR § 533.3 requires a vendor that ceases operation, sells its business or changes its organizational form to file a final return within 20 days.", "verbatimQuote": "A vendor who ceases operation, sells his business, or changes the organizational form of the business must file a final return within 20 days after the occurrence of such event.", "date": "2026-10-08", "anchor": "https://openagreements.org/practice-guides/ticketed-event-sales-tax/us/new-york#src-reg-533-3-final-return" }, { "id": "pub-750-closeout", "authorityType": "agency-guidance", "tier": "official-source-backed", "title": "N.Y. Dep't of Taxation & Fin., Publication 750, A Guide to Sales Tax in New York State", "citation": "N.Y. Dep't of Taxation & Fin., Publication 750 (11/15).", "url": "https://www.tax.ny.gov/pdf/publications/sales/pub750.pdf", "proposition": "The Department's sales tax guide says a seller that ceases doing business must surrender or destroy its Certificate of Authority and file a final sales tax return within 20 days.", "verbatimQuote": "If you cease doing business, you must surrender or destroy your Certificate of Authority and file a final sales tax return for the business within 20 days of terminating the business.", "date": "2015-11-01", "anchor": "https://openagreements.org/practice-guides/ticketed-event-sales-tax/us/new-york#src-pub-750-closeout" } ] }, { "slug": "records", "label": "What records must an event seller keep, and for how long?", "heading": "What records must an event seller keep, and for how long?", "answerText": "A seller required to collect tax must keep records of every sale and amusement charge, including ticket stubs or receipts, guest checks and the tax on each, for at least three years from the due date of the related return or its filing date, if later.", "sources": [ { "id": "tax-1135-a1-records", "authorityType": "primary-law", "tier": "primary-source-backed", "title": "N.Y. Tax Law § 1135(a)(1) — Records to be kept", "citation": "N.Y. Tax Law § 1135(a)(1) (2026).", "url": "https://www.nysenate.gov/legislation/laws/TAX/1135", "proposition": "Tax Law § 1135(a)(1) requires every person required to collect tax to keep records of every sale or amusement charge, the amounts charged and the tax payable, including a true copy of each document on which the tax must be separately stated.", "verbatimQuote": "§ 1135. Records to be kept. (a) (1) Every person required to collect tax shall keep records of every sale or amusement charge or occupancy and of all amounts paid, charged or due thereon and of the tax payable thereon, in such form as the commissioner of taxation and finance may by regulation require. Such records shall include a true copy of each sales slip, invoice, receipt, statement or memorandum upon which subdivision (a) of section eleven hundred thirty-two requires that the tax be stated separately.", "date": "2026-10-08", "anchor": "https://openagreements.org/practice-guides/ticketed-event-sales-tax/us/new-york#src-tax-1135-a1-records" }, { "id": "reg-533-2-b1-documents", "authorityType": "primary-law", "tier": "primary-source-backed", "title": "20 NYCRR § 533.2(b)(1) — Sales records", "citation": "20 N.Y.C.R.R. § 533.2(b)(1) (2026).", "url": "https://www.law.cornell.edu/regulations/new-york/20-NYCRR-533.2", "deepLink": "https://www.law.cornell.edu/regulations/new-york/20-NYCRR-533.2#:~:text=(1)%20Every%20person%20required%20to,any%20other%20original%20sales%20document.", "proposition": "20 NYCRR § 533.2(b)(1) requires sellers to keep records of every sale and amusement charge, including true copies of sales slips, invoices and contracts, guest checks and admission receipts such as ticket stubs, and cash register tapes.", "verbatimQuote": "(1) Every person required to collect tax, including every person purchasing or selling tangible personal property for resale must keep records of every sale, amusement charge, charge for dues or occupancy, and all amounts paid, charged or due thereon, and of the tax payable thereon. The records must contain a true copy of each: (i) sales slip, invoice, receipt, contract, statement or other memorandum of sale; (ii) guest check, hotel guest check, receipt from admissions such as ticket stubs, receipt from dues; and (iii) cash register tape and any other original sales document.", "date": "2026-10-08", "anchor": "https://openagreements.org/practice-guides/ticketed-event-sales-tax/us/new-york#src-reg-533-2-b1-documents" }, { "id": "reg-533-2-three-years", "authorityType": "primary-law", "tier": "primary-source-backed", "title": "20 NYCRR § 533.2(a)(3) — Retention period", "citation": "20 N.Y.C.R.R. § 533.2(a)(3) (2026).", "url": "https://www.law.cornell.edu/regulations/new-york/20-NYCRR-533.2", "deepLink": "https://www.law.cornell.edu/regulations/new-york/20-NYCRR-533.2#:~:text=(3)%20All%20records%20required%20to,a%20judicial%20proceeding%20or%20action.", "proposition": "20 NYCRR § 533.2(a)(3) requires records to be preserved for three years from the due date of the related return or its filing date, if later, and longer if they remain material to an open period or pending proceeding.", "verbatimQuote": "(3) All records required to be kept by this Part shall be preserved for a period of three years from the due date of the return to which they relate, or the date of filing, if later, except as provided in paragraph (4) of this subdivision, and longer than three years if their contents are material to any period open or extended pursuant to statute, or in any action or proceeding pending before the Department of Taxation and Finance or in a judicial proceeding or action.", "date": "2026-10-08", "anchor": "https://openagreements.org/practice-guides/ticketed-event-sales-tax/us/new-york#src-reg-533-2-three-years" }, { "id": "tb-st-770-three-years", "authorityType": "agency-guidance", "tier": "official-source-backed", "title": "N.Y. Dep't of Taxation & Fin., TB-ST-770, Recordkeeping Requirements for Sales Tax Vendors", "citation": "N.Y. Dep't of Taxation & Fin., TB-ST-770, Recordkeeping Requirements for Sales Tax Vendors (updated June 2, 2011).", "url": "https://www.tax.ny.gov/pubs_and_bulls/tg_bulletins/st/record-keeping_requirements_for_sales_tax_vendors.htm", "proposition": "The Department's recordkeeping bulletin states that records must be kept for at least three years from the due date of the related return or its filing date, if later.", "verbatimQuote": "You must keep all of your records for a minimum of three years from the due date of the return to which those records relate, or the date the return is filed, if later.", "date": "2011-06-02", "anchor": "https://openagreements.org/practice-guides/ticketed-event-sales-tax/us/new-york#src-tb-st-770-three-years" }, { "id": "tax-1123-menus-records", "authorityType": "primary-law", "tier": "primary-source-backed", "title": "N.Y. Tax Law § 1123 — Exemption for the arts-performance portion of a cabaret charge", "citation": "N.Y. Tax Law § 1123 (2026).", "url": "https://www.nysenate.gov/legislation/laws/TAX/1123", "proposition": "Tax Law § 1123 conditions its partial exemption for the arts-performance portion of a cabaret charge on, among other things, the venue's retaining menus and statements of all its charges as part of its required records.", "verbatimQuote": "The portion of the amount paid as the charge of a roof garden, cabaret or other similar place in the state for admission to attend a dramatic or musical arts performance at the place shall be exempt from the tax imposed by paragraph three of subdivision (f) of section eleven hundred five of this article but only if: (a) the recipient states the charge for such admission separately from all other portions of such amount; (b) either (i) the separately stated charges for food, drink, service and merchandise are not less on a day when such place offers such a performance as on a day when such place does not offer such performance or (ii) if such place is open for business only when it offers such a performance, it separately states its charges for food, drink, service and merchandise and such separately stated charges are comparable to charges for comparable food, drink, service and merchandise at other such places and restaurants and taverns in the United States census bureau metropolitan statistical area in which such place is located or in an immediately adjacent metropolitan statistical area or in a comparable area if such place is not located in a metropolitan statistical area; and (c) such place retains and makes available to the commissioner menus and any other statements of its charges, showing all of its charges for food, drink, service, merchandise and admission, as part of the records required to be kept under section eleven hundred thirty-five of this article.", "date": "2026-10-08", "anchor": "https://openagreements.org/practice-guides/ticketed-event-sales-tax/us/new-york#src-tax-1123-menus-records" } ] }, { "slug": "advisory-opinions", "label": "Can an event seller get a binding answer from the Department?", "heading": "Can a seller get a binding answer from the Department of Taxation and Finance on how its event will be taxed?", "answerText": "A seller can petition the Commissioner of Taxation and Finance for an advisory opinion, which binds the Department only as to that seller and the facts the opinion describes.", "sources": [ { "id": "tax-171-24-ninety-days", "authorityType": "primary-law", "tier": "primary-source-backed", "title": "N.Y. Tax Law § 171, subdivision twenty-fourth — Advisory opinions", "citation": "N.Y. Tax Law § 171, subd. twenty-fourth (2026).", "url": "https://www.nysenate.gov/legislation/laws/TAX/171", "proposition": "Tax Law § 171, subdivision twenty-fourth, requires the Commissioner to render advisory opinions within ninety days of receiving a petition, extendable for good cause by no more than thirty days, to any person subject to a tax or claiming exemption from it.", "verbatimQuote": "Twenty-fourth. Be required to render advisory opinions with respect to taxes administered by such commissioner within ninety days of the receipt of a petition for such an opinion. Such ninety day period may be extended by such commissioner, for good cause shown, to no more than thirty additional days. Such advisory opinion shall be rendered to any person subject to a tax or liability under this chapter or claiming exemption from such tax or liability and may, in the discretion of the commissioner, be rendered to any non-taxpayer, including but not limited to a local official, petitioning on behalf of a local jurisdiction, or the head of a state agency, petitioning on behalf of the agency.", "date": "2026-10-08", "anchor": "https://openagreements.org/practice-guides/ticketed-event-sales-tax/us/new-york#src-tax-171-24-ninety-days" }, { "id": "tax-171-24-binding-effect", "authorityType": "primary-law", "tier": "primary-source-backed", "title": "N.Y. Tax Law § 171, subdivision twenty-fourth — Effect of advisory opinions", "citation": "N.Y. Tax Law § 171, subd. twenty-fourth (2026).", "url": "https://www.nysenate.gov/legislation/laws/TAX/171", "proposition": "Tax Law § 171, subdivision twenty-fourth, makes advisory opinions public and binding on the Commissioner only with respect to the person to whom an opinion is rendered, and makes a later modification prospective only.", "verbatimQuote": "Such advisory opinions, which shall be published and made available to the public, shall not be binding upon such commissioner except with respect to the person to whom such opinion is rendered provided, however, that a subsequent modification by such commissioner of such an advisory opinion shall operate prospectively only.", "date": "2026-10-08", "anchor": "https://openagreements.org/practice-guides/ticketed-event-sales-tax/us/new-york#src-tax-171-24-binding-effect" }, { "id": "tax-171-24-specific-facts", "authorityType": "primary-law", "tier": "primary-source-backed", "title": "N.Y. Tax Law § 171, subdivision twenty-fourth — Petition contents", "citation": "N.Y. Tax Law § 171, subd. twenty-fourth (2026).", "url": "https://www.nysenate.gov/legislation/laws/TAX/171", "proposition": "Tax Law § 171, subdivision twenty-fourth, requires a petition for an advisory opinion to contain a specific set of facts and to follow the form and procedures the Commissioner prescribes.", "verbatimQuote": "A petition for an advisory opinion shall contain a specific set of facts and be submitted in such form as may be prescribed by such commissioner and subject to such rules and regulations as such commissioner may promulgate with respect to the procedures for submission of such a petition.", "date": "2026-10-08", "anchor": "https://openagreements.org/practice-guides/ticketed-event-sales-tax/us/new-york#src-tax-171-24-specific-facts" }, { "id": "reg-2376-1-a-no-hypothetical-petitioner", "authorityType": "primary-law", "tier": "primary-source-backed", "title": "20 NYCRR § 2376.1(a) — Nature of advisory opinions", "citation": "20 N.Y.C.R.R. § 2376.1(a) (2026).", "url": "https://www.law.cornell.edu/regulations/new-york/20-NYCRR-2376.1", "deepLink": "https://www.law.cornell.edu/regulations/new-york/20-NYCRR-2376.1#:~:text=Advisory%20opinions%20are%20issued%20at,or%20hypothetical%20person%20or%20entity.", "proposition": "20 NYCRR § 2376.1(a) provides that advisory opinions bind the Commissioner for the requesting person only and are not issued to anyone acting for an unidentified or hypothetical person or entity.", "verbatimQuote": "Advisory opinions are issued at the request of any person who is or may be subject to a tax or liability under the Tax Law or claiming exemption from such a tax or liability, and are binding upon the commissioner for that person only. Advisory opinions may, in the discretion of the commissioner, be issued to any non- taxpayer, including but not limited to a local official, petitioning on behalf of a local jurisdiction, and the head of a State agency, petitioning on behalf of the agency. Advisory opinions will not be issued to any person or entity acting on behalf of an unidentified or hypothetical person or entity.", "date": "2026-10-08", "anchor": "https://openagreements.org/practice-guides/ticketed-event-sales-tax/us/new-york#src-reg-2376-1-a-no-hypothetical-petitioner" }, { "id": "reg-2376-4-a-petitioner-facts-only", "authorityType": "primary-law", "tier": "primary-source-backed", "title": "20 NYCRR § 2376.4(a) — Effect of advisory opinions", "citation": "20 N.Y.C.R.R. § 2376.4(a) (2026).", "url": "https://www.law.cornell.edu/regulations/new-york/20-NYCRR-2376.4", "deepLink": "https://www.law.cornell.edu/regulations/new-york/20-NYCRR-2376.4#:~:text=An%20advisory%20opinion%20(including%20an,described%20in%20the%20advisory%20opinion.", "proposition": "20 NYCRR § 2376.4(a) makes an advisory opinion binding on the Commissioner only with respect to the petitioner and only about the facts the opinion describes.", "verbatimQuote": "An advisory opinion (including an advisory opinion issued before September 1, 1987 by the State Tax Commission) is binding upon the commissioner only with respect to the petitioner and only about the facts described in the advisory opinion.", "date": "2026-10-08", "anchor": "https://openagreements.org/practice-guides/ticketed-event-sales-tax/us/new-york#src-reg-2376-4-a-petitioner-facts-only" }, { "id": "reg-2376-4-c-prospective-revocation", "authorityType": "primary-law", "tier": "primary-source-backed", "title": "20 NYCRR § 2376.4(c) — Modification or revocation", "citation": "20 N.Y.C.R.R. § 2376.4(c) (2026).", "url": "https://www.law.cornell.edu/regulations/new-york/20-NYCRR-2376.4", "deepLink": "https://www.law.cornell.edu/regulations/new-york/20-NYCRR-2376.4#:~:text=An%20issued%20advisory%20opinion%20found,revocation%20will%20operate%20prospectively%20only.", "proposition": "20 NYCRR § 2376.4(c) allows an advisory opinion found to be in error to be modified or revoked, but only prospectively, by notice to the person to whom it was issued.", "verbatimQuote": "An issued advisory opinion found by the commissioner to be in error or not in accord with the current views of the division may be modified or revoked, but the modification or revocation will operate prospectively only.", "date": "2026-10-08", "anchor": "https://openagreements.org/practice-guides/ticketed-event-sales-tax/us/new-york#src-reg-2376-4-c-prospective-revocation" }, { "id": "advisory-tsb-a-14-4-opinion-note", "authorityType": "agency-guidance", "tier": "official-source-backed", "title": "N.Y. Dep't of Taxation & Fin., Advisory Opinion TSB-A-14(4)S (note on the effect of advisory opinions)", "citation": "N.Y. Dep't of Taxation & Fin., Advisory Opinion TSB-A-14(4)S (Jan. 27, 2014), note.", "url": "https://www.tax.ny.gov/pdf/advisory_opinions/sales/a14_4s.pdf", "proposition": "The Department's standard note on its advisory opinions states that an opinion is limited to its facts and binds the Department only as to the person to whom it is issued, and only if that person fully and accurately describes all relevant facts.", "verbatimQuote": "An Advisory Opinion is issued at the request of a person or entity. It is limited to the facts set forth therein and is binding on the Department only with respect to the person or entity to whom it is issued and only if the person or entity fully and accurately describes all relevant facts.", "date": "2014-01-27", "anchor": "https://openagreements.org/practice-guides/ticketed-event-sales-tax/us/new-york#src-advisory-tsb-a-14-4-opinion-note" } ] }, { "slug": "exempt-organization-catered-event", "label": "How is a catered event taxed when an exempt organization sells the tickets?", "heading": "How is a ticketed event with a catered meal and a cash bar taxed when an exempt organization sells the tickets?", "answerText": "An organization with its own § 1116(a)(4) exemption generally does not charge tax on admissions whose proceeds all go to it, but whether a catered dinner included in the ticket is taxable depends on whether the organization is operating a restaurant or other establishment, including a temporary one.", "sources": [ { "id": "exorg-tax-1116-a-exempt", "authorityType": "primary-law", "tier": "primary-source-backed", "title": "N.Y. Tax Law § 1116(a)(1)–(4) — Exempt organizations", "citation": "N.Y. Tax Law § 1116(a)(1)–(4) (2026).", "url": "https://www.nysenate.gov/legislation/laws/TAX/1116", "proposition": "Tax Law § 1116(a) provides that, except as the section otherwise provides, sales and amusement charges by or to organizations organized and operated exclusively for charitable or educational purposes, among others, are not subject to sales tax.", "verbatimQuote": "(a) Except as otherwise provided in this section, any sale or amusement charge by or to any of the following or any use or occupancy by any of the following shall not be subject to the sales and compensating use taxes imposed under this article: (1) The state of New York, or any of its agencies, instrumentalities, public corporations (including a public corporation created pursuant to agreement or compact with another state or Canada) or political subdivisions where it is the purchaser, user or consumer, or where it is a vendor of services or property of a kind not ordinarily sold by private persons; (2) The United States of America, and any of its agencies and instrumentalities, insofar as it is immune from taxation where it is the purchaser, user or consumer, or where it sells services or property of a kind not ordinarily sold by private persons; (3) The United Nations or any international organization of which the United States of America is a member where it is the purchaser, user or consumer, or where it sells services or property of a kind not ordinarily sold by private persons; (4) Any corporation, association, trust, or community chest, fund, foundation, or limited liability company, organized and operated exclusively for religious, charitable, scientific, testing for public safety, literary or educational purposes, or to foster national or international amateur sports competition (but only if no part of its activities involve the provision of athletic facilities or equipment), or for the prevention of cruelty to children or animals, no part of the net earnings of which inures to the benefit of any private shareholder or individual, no substantial part of the activities of which is carrying on propaganda, or otherwise attempting to influence legislation, (except as otherwise provided in subsection (h) of section five hundred one of the United States internal revenue code of nineteen hundred fifty-four, as amended), and which does not participate in, or intervene in (including the publishing or distributing of statements), any political campaign on behalf of or in opposition to any candidate for public office.", "date": "2026-10-08", "anchor": "https://openagreements.org/practice-guides/ticketed-event-sales-tax/us/new-york#src-exorg-tax-1116-a-exempt" }, { "id": "exorg-pub-843-admissions", "authorityType": "agency-guidance", "tier": "official-source-backed", "title": "N.Y. Dep't of Taxation & Fin., Publication 843, A Guide to Sales Tax in New York State for Exempt Organizations", "citation": "N.Y. Dep't of Taxation & Fin., Publication 843 (12/09), at 24.", "url": "https://www.tax.ny.gov/pdf/publications/sales/pub843.pdf", "proposition": "The Department's guide states that an exempt organization's admission charge is generally exempt if all of the proceeds inure exclusively to its benefit, with exceptions for listed events such as athletic games.", "verbatimQuote": "Generally, any admission charge by a religious, charitable, educational, or other exempt organization is exempt from sales tax if all of the proceeds inure exclusively to the benefit of the organization. However, admissions to the following events are subject to tax: • Any athletic game or exhibition. However, if the proceeds from the admission charges exclusively benefit an elementary or secondary school, the admission charges are exempt.", "date": "2009-12-01", "anchor": "https://openagreements.org/practice-guides/ticketed-event-sales-tax/us/new-york#src-exorg-pub-843-admissions" }, { "id": "exorg-tax-1101-d3-amusement", "authorityType": "primary-law", "tier": "primary-source-backed", "title": "N.Y. Tax Law § 1101(d)(3)–(4) — Amusement charge; charge of a roof garden, cabaret or similar place", "citation": "N.Y. Tax Law § 1101(d)(3)–(4) (2026).", "url": "https://www.nysenate.gov/legislation/laws/TAX/1101", "proposition": "Tax Law § 1101(d)(3) defines an amusement charge to include a charge of a roof garden, cabaret or similar place.", "verbatimQuote": "(3) Amusement charge. Any admission charge, dues or charge of roof garden, cabaret or other similar place. (4) Charge of a roof garden, cabaret or other similar place. Any charge made for admission, refreshment, service, or merchandise at a roof garden, cabaret or other similar place.", "date": "2026-10-08", "anchor": "https://openagreements.org/practice-guides/ticketed-event-sales-tax/us/new-york#src-exorg-tax-1101-d3-amusement" }, { "id": "exorg-reg-529-7-i3", "authorityType": "primary-law", "tier": "primary-source-backed", "title": "20 NYCRR § 529.7(i)(3) — Food and drink sold by exempt organizations", "citation": "20 N.Y.C.R.R. § 529.7(i)(3) & Examples 7–12 (2026).", "url": "https://www.law.cornell.edu/regulations/new-york/20-NYCRR-529.7", "deepLink": "https://www.law.cornell.edu/regulations/new-york/20-NYCRR-529.7#:~:text=(3)%20Sales%20of%20food%20or,suppers%20are%20subject%20to%20tax.", "proposition": "20 NYCRR § 529.7(i)(3) makes an exempt organization's food and drink sales taxable when made through an establishment operated with regularity, frequency and continuity or through a temporary establishment on the same premises as persons required to collect tax.", "verbatimQuote": "(3) Sales of food or drink in or by a restaurant, tavern, or other establishment operated by an exempt organization are subject to the sales tax, other than the sales exempt under section 1105 (d)(ii) of the Tax Law described in subdivision (h) of section 527.8 of this Title, or where the purchaser is a person or organization exempt under this Part. A restaurant, tavern, or other establishment as used in this section includes any dining room, bar and barroom, or concession stand operated with a degree of regularity, frequency and continuity as well as any place where sales are made through a temporary restaurant, tavern, or other establishment located on the same premises as persons required to collect tax. It is immaterial whether or not the restaurant, tavern, or other establishment is located on the premises of the exempt organization or whether or not the use of such facilities is restricted to the members of the organization. (See section 527.8 of this Title for the application of tax on sales of food and drink.) Vending machine sales of food or drink are considered to be in or by a restaurant, tavern or other establishment when the machines are located in a defined area devoted to this purpose and there are other furnishings or fixtures present which are commonly associated with a restaurant or similar establishment, like tables or chairs. Example 7: An exempt organization occasionally holds a covered dish supper in its hall. The food is prepared and donated by the organization's members. The organization charges $2 for tickets to the supper. The $2 charge is not taxable. Example 8: An exempt organization maintains a bar and dining room from which it sells food and drink. Such sales of food and drink are taxable. Example 9: An exempt organization operates a concession stand at a weekly bingo night. Sales made at the concession stand are taxable. Example 10: An exempt organization operates a hot dog stand at a county fair. Sales made at the stand are taxable because the organization is operating on the same premises as persons required to collect tax. Example 11: An exempt organization caters weddings and other banquets. Such catering is subject to tax. Example 12: An exempt organization holds a monthly supper. The suppers are subject to tax.", "date": "2026-10-08", "anchor": "https://openagreements.org/practice-guides/ticketed-event-sales-tax/us/new-york#src-exorg-reg-529-7-i3" }, { "id": "exorg-pub-843-two-dinners", "authorityType": "agency-guidance", "tier": "official-source-backed", "title": "N.Y. Dep't of Taxation & Fin., Publication 843, A Guide to Sales Tax in New York State for Exempt Organizations", "citation": "N.Y. Dep't of Taxation & Fin., Publication 843 (12/09), at 21–22.", "url": "https://www.tax.ny.gov/pdf/publications/sales/pub843.pdf", "proposition": "The Department's guide treats an exempt organization's dinner-ticket sales as exempt when it never holds more than two dinners a year, and as taxable when it holds them every month.", "verbatimQuote": "Example: An exempt organization occasionally holds dinners in its hall and charges $10 for tickets. The organization never holds more than 2 dinners each year. Because of the infrequency of the events, the exempt organization is not considered to be operating a restaurant, tavern or other establishment, so the sales of the dinner tickets are exempt from sales tax. 21 Publication 843 (12/09) Example: Assume the same facts as in the previous example, except that the exempt organization holds the dinners every month. In this instance, since the dinners occur frequently, the exempt organization is considered to be operating a restaurant, tavern, or other establishment and the sales of the dinner tickets are subject to tax.", "date": "2009-12-01", "anchor": "https://openagreements.org/practice-guides/ticketed-event-sales-tax/us/new-york#src-exorg-pub-843-two-dinners" }, { "id": "exorg-tax-1105-d", "authorityType": "primary-law", "tier": "primary-source-backed", "title": "N.Y. Tax Law § 1105(d)(i) — Tax on food and drink sold by restaurants, taverns and caterers", "citation": "N.Y. Tax Law § 1105(d)(i)(1) (2026).", "url": "https://www.nysenate.gov/legislation/laws/TAX/1105", "proposition": "Tax Law § 1105(d)(i) taxes receipts from alcoholic beverages and other drinks and from food and drink sold in or by restaurants, taverns or other establishments or by caterers.", "verbatimQuote": "(d) (i) The receipts from every sale, other than sales for resale, of beer, wine or other alcoholic beverages or any other drink of any nature, or from every sale, other than sales for resale, of food and drink of any nature or of food alone, when sold in or by restaurants, taverns or other establishments in this state, or by caterers, including in the amount of such receipts any cover, minimum, entertainment or other charge made to patrons or customers (except those receipts taxed pursuant to subdivision (f) of this section): (1) in all instances where the sale is for consumption on the premises where sold;", "date": "2026-10-08", "anchor": "https://openagreements.org/practice-guides/ticketed-event-sales-tax/us/new-york#src-exorg-tax-1105-d" }, { "id": "exorg-reg-529-7-h2", "authorityType": "primary-law", "tier": "primary-source-backed", "title": "20 NYCRR § 529.7(h)(2) — Exercising the purchase exemption", "citation": "20 N.Y.C.R.R. § 529.7(h)(2) (2026).", "url": "https://www.law.cornell.edu/regulations/new-york/20-NYCRR-529.7", "deepLink": "https://www.law.cornell.edu/regulations/new-york/20-NYCRR-529.7#:~:text=In%20order%20to%20exercise%20its,on%20any%20bill%20or%20invoice.", "proposition": "20 NYCRR § 529.7(h)(2) requires an exempt organization claiming exemption on a purchase to be the direct purchaser and direct payer of record and to furnish its vendors a properly completed exempt organization certification.", "verbatimQuote": "In order to exercise its right to exemption the organization must be the direct purchaser, occupant or patron of record. It must also be the direct payer of record and must furnish its vendors with a properly completed exempt organization certification. Direct purchaser, occupant or patron as used in this paragraph includes any agent or employee authorized by the organization to act on its behalf in making such purchases, provided the organization and its agent or employee are both identified on any bill or invoice.", "date": "2026-10-08", "anchor": "https://openagreements.org/practice-guides/ticketed-event-sales-tax/us/new-york#src-exorg-reg-529-7-h2" }, { "id": "exorg-reg-529-7-i6", "authorityType": "primary-law", "tier": "primary-source-backed", "title": "20 NYCRR § 529.7(i)(6) — Exempt organizations making taxable sales", "citation": "20 N.Y.C.R.R. § 529.7(i)(6) (2026).", "url": "https://www.law.cornell.edu/regulations/new-york/20-NYCRR-529.7", "deepLink": "https://www.law.cornell.edu/regulations/new-york/20-NYCRR-529.7#:~:text=(6)%20An%20exempt%20organization%20making,and%20file%20timely%20sales%20returns.", "proposition": "20 NYCRR § 529.7(i)(6) requires an exempt organization making taxable sales to register as a vendor, collect the tax and file timely returns.", "verbatimQuote": "(6) An exempt organization making taxable sales is required to register as a vendor, collect the appropriate tax, and file timely sales returns.", "date": "2026-10-08", "anchor": "https://openagreements.org/practice-guides/ticketed-event-sales-tax/us/new-york#src-exorg-reg-529-7-i6" }, { "id": "exorg-tax-1134-a1", "authorityType": "primary-law", "tier": "primary-source-backed", "title": "N.Y. Tax Law § 1134(a)(1) — Registration", "citation": "N.Y. Tax Law § 1134(a)(1) (2026).", "url": "https://www.nysenate.gov/legislation/laws/TAX/1134", "proposition": "Tax Law § 1134(a)(1) requires every person required to collect sales tax to file a certificate of registration at least twenty days before commencing business.", "verbatimQuote": "(a) (1) (i) Every person required to collect any tax imposed by this article, other than a person who is a vendor solely by reason of clause (D), (E) or (F) of subparagraph (i) of paragraph eight of subdivision (b) of section eleven hundred one of this article, commencing business or opening a new place of business, (ii) every person purchasing or selling tangible personal property for resale commencing business or opening a new place of business, (iii) every person selling petroleum products including persons who or which are not distributors, (iv) every person described in this subdivision who takes possession of or pays for business assets under circumstances requiring notification by such person to the commissioner pursuant to subdivision (c) of section eleven hundred forty-one of this chapter, (v) every person selling cigarettes including persons who or which are not agents, and (vi) every person described in subparagraph (i), (ii), (iii), (iv) or (v) of this paragraph or every person who is a vendor solely by reason of clause (D), (E) or (F) of subparagraph (i) of paragraph eight of subdivision (b) of section eleven hundred one of this article who or which has had its certificate of authority revoked under paragraph four of this subdivision, shall file with the commissioner a certificate of registration, in a form prescribed by the commissioner, at least twenty days prior to commencing business or opening a new place of business or such purchasing, selling or taking of possession or payment, whichever comes first.", "date": "2026-10-08", "anchor": "https://openagreements.org/practice-guides/ticketed-event-sales-tax/us/new-york#src-exorg-tax-1134-a1" }, { "id": "exorg-reg-527-10-examples", "authorityType": "primary-law", "tier": "primary-source-backed", "title": "20 NYCRR § 527.10(e)(2)(i), Examples 1 and 2 — Admissions whose proceeds benefit listed organizations", "citation": "20 N.Y.C.R.R. § 527.10(e)(2)(i), Examples 1–2 (2026).", "url": "https://www.law.cornell.edu/regulations/new-york/20-NYCRR-527.10", "deepLink": "https://www.law.cornell.edu/regulations/new-york/20-NYCRR-527.10#:~:text=(i)%20Except%20for%20admissions%20to,%241.50%20admission%20charge%20is%20exempt.", "proposition": "20 NYCRR § 527.10(e)(2)(i) exempts a charge by any person if all of the proceeds inure exclusively to a listed organization, and its examples treat a fundraising dance as taxable when the proceeds go to a city and exempt when they go to the American Red Cross.", "verbatimQuote": "(i) Except for admissions to the events listed in subparagraph (ii) of this paragraph, any charge by any person including an organization described in section 1116 (a) of the Tax Law is exempt if all of the proceeds inure exclusively to the benefit of the following organizations:(a) Any organization described in section 1116 (a)(4) (5) or (6) of the Tax Law. (b) A society or organization conducted for the sole purpose of maintaining symphony orchestras or operas and receiving substantial support from voluntary contributions. (c) National guard organizations. (d) A police or fire department of a political subdivision of the State, or a voluntary fire or ambulance company, or exclusively to a retirement, pension or disability fund for the sole benefit of members of a police or fire department or to a fund for the heirs of such members. Example 1: A chamber of commerce charges $1.50 admission to a dance it sponsors for the purpose of raising money, all of which will be given to City A for the purchase of playground equipment. The admission charge of $1.50 is taxable. Example 2: All facts are the same as in example 1, except that the money will be turned over to the American Red Cross. The $1.50 admission charge is exempt.", "date": "2026-10-08", "anchor": "https://openagreements.org/practice-guides/ticketed-event-sales-tax/us/new-york#src-exorg-reg-527-10-examples" }, { "id": "exorg-tb-st-825-rate-location", "authorityType": "agency-guidance", "tier": "official-source-backed", "title": "N.Y. Dep't of Taxation & Fin., TB-ST-825, Sales Tax Rates, Additional Sales Taxes, and Fees", "citation": "N.Y. Dep't of Taxation & Fin., TB-ST-825, Sales Tax Rates, Additional Sales Taxes, and Fees (updated July 9, 2021).", "url": "https://www.tax.ny.gov/pubs_and_bulls/tg_bulletins/st/sales_tax_rates_additional_sales_taxes_and_fees.htm", "proposition": "The Department's rate bulletin says the local rate usually follows where an item is delivered, and that the local rate for amusement charges is the rate where the place of amusement is located.", "verbatimQuote": "The jurisdiction (locality) where the item is delivered usually determines the local rate. The point of delivery is where ownership (title) and/or possession of the item is transferred by the seller to the purchaser. The local rate that applies to services is the jurisdiction where the service is delivered or where the property on which the service is performed is delivered. The local rate that applies to rent and amusement charges is the rate in effect in the jurisdiction in which the hotel or place of amusement is located.", "date": "2021-07-09", "anchor": "https://openagreements.org/practice-guides/ticketed-event-sales-tax/us/new-york#src-exorg-tb-st-825-rate-location" }, { "id": "exorg-tax-1116-d-exceptions", "authorityType": "primary-law", "tier": "primary-source-backed", "title": "N.Y. Tax Law § 1116(d)(1)–(2) — Admissions benefiting exempt organizations", "citation": "N.Y. Tax Law § 1116(d)(1)–(2) (2026).", "url": "https://www.nysenate.gov/legislation/laws/TAX/1116", "proposition": "Tax Law § 1116(d)(2) withdraws the proceeds exemption only for athletic games or exhibitions and for carnivals or rodeos with paid professional performers or operators, each with stated exceptions.", "verbatimQuote": "(d) (1) Except as provided in paragraph (2) of this subdivision, any admissions all of the proceeds of which inure exclusively to the benefit of the following organizations shall not be subject to any of the taxes imposed under subdivision (f) of section eleven hundred five: (A) an organization described in paragraph (4), (5) or (6) of subdivision (a) of this section; (B) a society or organization conducted for the sole purpose of maintaining symphony orchestras or operas and receiving substantial support from voluntary contributions; or (C) national guard organizations; or (D) a police or fire department of a political subdivision of the state, or a voluntary fire or ambulance company, or exclusively to a retirement, pension or disability fund for the sole benefit of members of a police or fire department or to a fund for the heirs of such members. (2) The exemption provided under paragraph (1) of this subdivision shall not apply in the case of admissions to: (A) Any athletic game or exhibition unless the proceeds shall inure exclusively to the benefit of elementary or secondary schools or unless in the case of an athletic game between two elementary or secondary schools, the entire gross proceeds from such game shall inure to the benefit of one or more organizations described in paragraph (4) of subdivision (a) of this section; (B) Carnivals or rodeos in which any professional performer or operator participates for compensation, unless the entire net profit from such carnival or rodeo shall inure exclusively to the benefit of an organization described in paragraph four of subdivision (a) of this section, and such organization shall have as its charitable or educational purpose the operation of a school and of such a carnival or rodeo; or", "date": "2026-10-08", "anchor": "https://openagreements.org/practice-guides/ticketed-event-sales-tax/us/new-york#src-exorg-tax-1116-d-exceptions" }, { "id": "exorg-pub-843-st-119-1-purchases", "authorityType": "agency-guidance", "tier": "official-source-backed", "title": "N.Y. Dep't of Taxation & Fin., Publication 843, A Guide to Sales Tax in New York State for Exempt Organizations", "citation": "N.Y. Dep't of Taxation & Fin., Publication 843 (12/09), at 16.", "url": "https://www.tax.ny.gov/pdf/publications/sales/pub843.pdf", "proposition": "The Department's guide says an exempt organization makes exempt purchases by giving vendors a properly completed Form ST-119.1, as the direct purchaser and direct payer of record, which includes an authorized employee or agent when both are identified on the bill and payment comes from the organization's funds.", "verbatimQuote": "In order to make purchases exempt from sales tax, the organization must provide vendors with a properly completed Form ST-119.1, Exempt Organization Exempt Purchase Certificate. The organization must be the direct purchaser, occupant or patron of record and must also be the direct payer of record. Direct purchaser, occupant, or patron includes any employee or agent authorized by the organization to make purchases on the organization's behalf. Direct payer of record means that direct payment is made by the organization or from its funds directly to the vendor. To qualify as an exempt purchase, both the name of the organization and its employee, officer, or agent must be identified on any bill or invoice.", "date": "2009-12-01", "anchor": "https://openagreements.org/practice-guides/ticketed-event-sales-tax/us/new-york#src-exorg-pub-843-st-119-1-purchases" }, { "id": "exorg-lake-grove-separate-statement", "authorityType": "case-law", "tier": "primary-source-backed", "title": "Matter of Lake Grove Entertainment, LLC v. Megna", "citation": "Matter of Lake Grove Entertainment, LLC v. Megna, 81 A.D.3d 1191 (3d Dep't 2011).", "url": "https://www.courtlistener.com/opinion/5955560/lake-grove-entertainment-llc-v-megna/", "deepLink": "https://www.courtlistener.com/opinion/5955560/lake-grove-entertainment-llc-v-megna/#:~:text=Under%20these%20circumstances%E2%80%94i.e.%2C%20when%20items,91%20AD2d%20784%2C%20785%20%5B1982%5D).", "proposition": "The Appellate Division applied in Lake Grove the rule that when taxable and nontaxable items or services are provided, sales tax is charged on the total amount of the invoice if their charges are not separately stated.", "verbatimQuote": "Under these circumstances—i.e., when items or services of both a taxable and nontaxable nature are provided—sales “tax is required to be charged on the total amount of the invoice . . . [if] the charges for taxable and nontaxable services are not separately stated” (Matter of Artex Sys. v Urbach, 252 AD2d 750, 752 [1998]; see 20 NYCRR 527.1 [b]; Matter of Dynamic Tel. Answering Sys. v State Tax Commn., 135 AD2d 978, 979 [1987], lv denied 71 NY2d 801 [1988]; Matter of La Cascade, Inc. v State Tax Commn., 91 AD2d 784, 785 [1982]).", "date": "2011-02-24", "anchor": "https://openagreements.org/practice-guides/ticketed-event-sales-tax/us/new-york#src-exorg-lake-grove-separate-statement" } ] }, { "slug": "governmental-seller-event", "label": "Are tickets and food taxable when a public school district sells them?", "heading": "Are admissions and food taxable when a public school district or other New York governmental body sells tickets to its own event?", "answerText": "A New York governmental body's own admission charges are exempt, but food and drink it sells may still be taxable under the separate rule for establishments, explained in the question on food and drink.", "sources": [ { "id": "gov-pub-843-government", "authorityType": "agency-guidance", "tier": "official-source-backed", "title": "N.Y. Dep't of Taxation & Fin., Publication 843, A Guide to Sales Tax in New York State for Exempt Organizations", "citation": "N.Y. Dep't of Taxation & Fin., Publication 843 (12/09), at 7.", "url": "https://www.tax.ny.gov/pdf/publications/sales/pub843.pdf", "proposition": "The Department's guide says admission charges by New York governmental entities are exempt.", "verbatimQuote": "Sales by New York governmental entities of tangible personal property or services that are not ordinarily sold by private persons are exempt from sales tax. Admission charges by New York government entities are also exempt.", "date": "2009-12-01", "anchor": "https://openagreements.org/practice-guides/ticketed-event-sales-tax/us/new-york#src-gov-pub-843-government" }, { "id": "gov-pub-843-government-food", "authorityType": "agency-guidance", "tier": "official-source-backed", "title": "N.Y. Dep't of Taxation & Fin., Publication 843, A Guide to Sales Tax in New York State for Exempt Organizations", "citation": "N.Y. Dep't of Taxation & Fin., Publication 843 (12/09), at 7.", "url": "https://www.tax.ny.gov/pdf/publications/sales/pub843.pdf", "proposition": "The Department's guide says most food and drink sales by New York governmental entities are taxable.", "verbatimQuote": "Generally, sales by New York governmental entities of tangible personal property or services that are ordinarily sold by private persons are subject to sales tax. Most sales of food and drink and sales of hotel occupancy are also subject to tax.", "date": "2009-12-01", "anchor": "https://openagreements.org/practice-guides/ticketed-event-sales-tax/us/new-york#src-gov-pub-843-government-food" }, { "id": "gov-tax-1116-b2", "authorityType": "primary-law", "tier": "primary-source-backed", "title": "N.Y. Tax Law § 1116(b)(1)–(2) — Sales that remain taxable when made by exempt organizations", "citation": "N.Y. Tax Law § 1116(b)(1)–(2) (2026).", "url": "https://www.nysenate.gov/legislation/laws/TAX/1116", "proposition": "Tax Law § 1116(b)(2) withholds the exemption from sales of food or drink in or by a restaurant, tavern or other establishment operated by a governmental entity described in § 1116(a)(1) or an organization described in § 1116(a)(4), (5) or (6), except the student food sales exempt under § 1105(d)(ii) and sales to a purchaser that is itself an exempt organization.", "verbatimQuote": "(b) Nothing in this section shall exempt: (1) (i) retail sales of tangible personal property by any shop or store operated by an organization described in paragraph (4), (5) or (6) of subdivision (a) of this section; (ii) sales, other than for resale, of services described in subdivision (b) or paragraph five of subdivision (c) of section eleven hundred five of this article by that organization, whether or not at a shop or store; (iii) retail sales of tangible personal property and sales, other than for resale, of those services by that organization, made with a degree of regularity, frequency, and continuity by remote means, such as by telephone, the internet, mail order or otherwise; or (iv) retail sales of tangible personal property by lease or rental by that organization as lessor, whether or not at a shop or store; (2) sales of food or drink in or by a restaurant, tavern or other establishment operated by an organization described in paragraph (1), paragraph (4), paragraph (5) or paragraph (6) of subdivision (a) of this section, other than sales exempt under paragraph (ii) of subdivision (d) of section eleven hundred five, from the taxes imposed hereunder, unless the purchaser is an organization exempt under this section;", "date": "2026-10-08", "anchor": "https://openagreements.org/practice-guides/ticketed-event-sales-tax/us/new-york#src-gov-tax-1116-b2" }, { "id": "gov-tax-1116-d1", "authorityType": "primary-law", "tier": "primary-source-backed", "title": "N.Y. Tax Law § 1116(d)(1) — Admissions benefiting exempt organizations", "citation": "N.Y. Tax Law § 1116(d)(1) (2026).", "url": "https://www.nysenate.gov/legislation/laws/TAX/1116", "proposition": "Tax Law § 1116(d)(1) exempts any admission whose proceeds all inure exclusively to a § 1116(a)(4), (5) or (6) organization or the other listed bodies, a list that does not include political subdivisions such as school districts.", "verbatimQuote": "(d) (1) Except as provided in paragraph (2) of this subdivision, any admissions all of the proceeds of which inure exclusively to the benefit of the following organizations shall not be subject to any of the taxes imposed under subdivision (f) of section eleven hundred five: (A) an organization described in paragraph (4), (5) or (6) of subdivision (a) of this section; (B) a society or organization conducted for the sole purpose of maintaining symphony orchestras or operas and receiving substantial support from voluntary contributions; or (C) national guard organizations; or (D) a police or fire department of a political subdivision of the state, or a voluntary fire or ambulance company, or exclusively to a retirement, pension or disability fund for the sole benefit of members of a police or fire department or to a fund for the heirs of such members.", "date": "2026-10-08", "anchor": "https://openagreements.org/practice-guides/ticketed-event-sales-tax/us/new-york#src-gov-tax-1116-d1" }, { "id": "gov-reg-529-2-school-district", "authorityType": "primary-law", "tier": "primary-source-backed", "title": "20 NYCRR § 529.2(a)(3) — Political subdivisions", "citation": "20 N.Y.C.R.R. § 529.2(a)(3) (2026).", "url": "https://www.law.cornell.edu/regulations/new-york/20-NYCRR-529.2", "deepLink": "https://www.law.cornell.edu/regulations/new-york/20-NYCRR-529.2#:~:text=A%20political%20subdivision%20as%20used,educational%20services%20of%20this%20State.", "proposition": "20 NYCRR § 529.2(a)(3) lists school districts among political subdivisions.", "verbatimQuote": "A political subdivision as used in this section means a county, town, city, village, school district, fire district, special district corporation and board of cooperative educational services of this State.", "date": "2026-10-08", "anchor": "https://openagreements.org/practice-guides/ticketed-event-sales-tax/us/new-york#src-gov-reg-529-2-school-district" }, { "id": "gov-pub-843-no-st-119-1", "authorityType": "agency-guidance", "tier": "official-source-backed", "title": "N.Y. Dep't of Taxation & Fin., Publication 843, A Guide to Sales Tax in New York State for Exempt Organizations", "citation": "N.Y. Dep't of Taxation & Fin., Publication 843 (12/09), at 6.", "url": "https://www.tax.ny.gov/pdf/publications/sales/pub843.pdf", "proposition": "The Department's guide says a New York governmental entity claims exemption with a governmental purchase order, government credit card or the appropriate exemption document, and may not use Form ST-119.1.", "verbatimQuote": "To claim exemption from sales tax, a New York governmental entity must provide vendors with a governmental purchase order, government credit card, or the appropriate exemption document (for example, Form ST-129, Exemption Certificate - Tax on Occupancy of Hotel Rooms, or Form AC 946, Tax Exemption Certificate). (Please note: A New York governmental entity may not use Form ST-119.1, Exempt Organization Exempt Purchase Certificate, to make tax-exempt purchases.)", "date": "2009-12-01", "anchor": "https://openagreements.org/practice-guides/ticketed-event-sales-tax/us/new-york#src-gov-pub-843-no-st-119-1" }, { "id": "gov-tax-1105-dii-student-meals", "authorityType": "primary-law", "tier": "primary-source-backed", "title": "N.Y. Tax Law § 1105(d)(ii)(B) — Food and drink sold to students", "citation": "N.Y. Tax Law § 1105(d)(ii)(B) (2026).", "url": "https://www.nysenate.gov/legislation/laws/TAX/1105", "proposition": "Tax Law § 1105(d)(ii)(B) exempts food or drink sold to a nursery, kindergarten, elementary or secondary school student at a restaurant or cafeteria on the school's premises, among other student sales, where the school meets the statute's conditions; it does not reach sales to guests who are not students.", "verbatimQuote": "(B) food or drink sold to a student of a nursery school, kindergarten, elementary or secondary school at a restaurant or cafeteria located on the premises of such a school, or food or drink, other than beer, wine, or other alcoholic beverages, sold at a restaurant, tavern or other establishment located on the premises of a college, university or a school (other than a nursery school, kindergarten, elementary or secondary school) to a student enrolled therein who purchases such food or drink under a contractual arrangement whereby the student does not pay cash at the time such student is served, provided the school, college or university described in this subparagraph is operated by an exempt organization described in subdivision (a) of section eleven hundred sixteen, or is created, incorporated, registered, or licensed by the state legislature or pursuant to the education law or the regulations of the commissioner of education, or is incorporated by the regents of the university of the State of New York or with their consent or the consent of the commissioner of education as provided in section two hundred sixteen of the education law; provided, further, that the contractual arrangement between an enrolled student and a college, university or school may include a provision permitting such enrolled student to donate unused meal funds, meals or meal points to other students enrolled in such school, college or university who are facing food insecurity through a program operated by such school, college or university directly or through a contract with a nonprofit organization that is exempt from federal taxation pursuant to subsection (c) of section five hundred one of the internal revenue code, provided that no part of the donated funds, meals or meal points inure to the benefit of such school, college, university or nonprofit organization; and", "date": "2026-10-08", "anchor": "https://openagreements.org/practice-guides/ticketed-event-sales-tax/us/new-york#src-gov-tax-1105-dii-student-meals" }, { "id": "gov-tax-1105-d", "authorityType": "primary-law", "tier": "primary-source-backed", "title": "N.Y. Tax Law § 1105(d)(i) — Tax on food and drink sold by restaurants, taverns and caterers", "citation": "N.Y. Tax Law § 1105(d)(i)(1) (2026).", "url": "https://www.nysenate.gov/legislation/laws/TAX/1105", "proposition": "Tax Law § 1105(d)(i) taxes receipts from alcoholic beverages and other drinks and from food and drink sold in or by restaurants, taverns or other establishments or by caterers.", "verbatimQuote": "(d) (i) The receipts from every sale, other than sales for resale, of beer, wine or other alcoholic beverages or any other drink of any nature, or from every sale, other than sales for resale, of food and drink of any nature or of food alone, when sold in or by restaurants, taverns or other establishments in this state, or by caterers, including in the amount of such receipts any cover, minimum, entertainment or other charge made to patrons or customers (except those receipts taxed pursuant to subdivision (f) of this section): (1) in all instances where the sale is for consumption on the premises where sold;", "date": "2026-10-08", "anchor": "https://openagreements.org/practice-guides/ticketed-event-sales-tax/us/new-york#src-gov-tax-1105-d" } ] }, { "slug": "for-profit-catered-event", "label": "How is a catered event taxed when a for-profit corporation sells the tickets?", "heading": "How is a ticketed event with dinner and dancing taxed when a for-profit corporation sells the tickets?", "answerText": "A for-profit corporation that sells tickets to an event with dinner and dancing generally collects sales tax on the ticket, and the exemption for admissions whose proceeds all go to an organization listed in § 1116(d)(1) does not by itself settle the treatment of the dinner included in the price.", "sources": [ { "id": "corp-reg-527-10-any-person", "authorityType": "primary-law", "tier": "primary-source-backed", "title": "20 NYCRR § 527.10(e)(2)(i), Examples 1 and 2 — Admissions whose proceeds benefit listed organizations", "citation": "20 N.Y.C.R.R. § 527.10(e)(2)(i), Examples 1–2 (2026).", "url": "https://www.law.cornell.edu/regulations/new-york/20-NYCRR-527.10", "deepLink": "https://www.law.cornell.edu/regulations/new-york/20-NYCRR-527.10#:~:text=(i)%20Except%20for%20admissions%20to,%241.50%20admission%20charge%20is%20exempt.", "proposition": "20 NYCRR § 527.10(e)(2)(i) exempts a charge by any person if all of the proceeds inure exclusively to a listed organization, and its examples treat a fundraising dance as taxable when the proceeds go to a city and exempt when they go to the American Red Cross.", "verbatimQuote": "(i) Except for admissions to the events listed in subparagraph (ii) of this paragraph, any charge by any person including an organization described in section 1116 (a) of the Tax Law is exempt if all of the proceeds inure exclusively to the benefit of the following organizations:(a) Any organization described in section 1116 (a)(4) (5) or (6) of the Tax Law. (b) A society or organization conducted for the sole purpose of maintaining symphony orchestras or operas and receiving substantial support from voluntary contributions. (c) National guard organizations. (d) A police or fire department of a political subdivision of the State, or a voluntary fire or ambulance company, or exclusively to a retirement, pension or disability fund for the sole benefit of members of a police or fire department or to a fund for the heirs of such members. Example 1: A chamber of commerce charges $1.50 admission to a dance it sponsors for the purpose of raising money, all of which will be given to City A for the purchase of playground equipment. The admission charge of $1.50 is taxable. Example 2: All facts are the same as in example 1, except that the money will be turned over to the American Red Cross. The $1.50 admission charge is exempt.", "date": "2026-10-08", "anchor": "https://openagreements.org/practice-guides/ticketed-event-sales-tax/us/new-york#src-corp-reg-527-10-any-person" }, { "id": "corp-tax-1105-d", "authorityType": "primary-law", "tier": "primary-source-backed", "title": "N.Y. Tax Law § 1105(d)(i) — Tax on food and drink sold by restaurants, taverns and caterers", "citation": "N.Y. Tax Law § 1105(d)(i)(1) (2026).", "url": "https://www.nysenate.gov/legislation/laws/TAX/1105", "proposition": "Tax Law § 1105(d)(i) taxes receipts from alcoholic beverages and other drinks and from food and drink sold in or by restaurants, taverns or other establishments or by caterers, including cover, minimum and entertainment charges.", "verbatimQuote": "(d) (i) The receipts from every sale, other than sales for resale, of beer, wine or other alcoholic beverages or any other drink of any nature, or from every sale, other than sales for resale, of food and drink of any nature or of food alone, when sold in or by restaurants, taverns or other establishments in this state, or by caterers, including in the amount of such receipts any cover, minimum, entertainment or other charge made to patrons or customers (except those receipts taxed pursuant to subdivision (f) of this section): (1) in all instances where the sale is for consumption on the premises where sold;", "date": "2026-10-08", "anchor": "https://openagreements.org/practice-guides/ticketed-event-sales-tax/us/new-york#src-corp-tax-1105-d" }, { "id": "corp-tax-1134-a1", "authorityType": "primary-law", "tier": "primary-source-backed", "title": "N.Y. Tax Law § 1134(a)(1) — Registration", "citation": "N.Y. Tax Law § 1134(a)(1) (2026).", "url": "https://www.nysenate.gov/legislation/laws/TAX/1134", "proposition": "Tax Law § 1134(a)(1) requires every person required to collect sales tax to file a certificate of registration at least twenty days before commencing business.", "verbatimQuote": "(a) (1) (i) Every person required to collect any tax imposed by this article, other than a person who is a vendor solely by reason of clause (D), (E) or (F) of subparagraph (i) of paragraph eight of subdivision (b) of section eleven hundred one of this article, commencing business or opening a new place of business, (ii) every person purchasing or selling tangible personal property for resale commencing business or opening a new place of business, (iii) every person selling petroleum products including persons who or which are not distributors, (iv) every person described in this subdivision who takes possession of or pays for business assets under circumstances requiring notification by such person to the commissioner pursuant to subdivision (c) of section eleven hundred forty-one of this chapter, (v) every person selling cigarettes including persons who or which are not agents, and (vi) every person described in subparagraph (i), (ii), (iii), (iv) or (v) of this paragraph or every person who is a vendor solely by reason of clause (D), (E) or (F) of subparagraph (i) of paragraph eight of subdivision (b) of section eleven hundred one of this article who or which has had its certificate of authority revoked under paragraph four of this subdivision, shall file with the commissioner a certificate of registration, in a form prescribed by the commissioner, at least twenty days prior to commencing business or opening a new place of business or such purchasing, selling or taking of possession or payment, whichever comes first.", "date": "2026-10-08", "anchor": "https://openagreements.org/practice-guides/ticketed-event-sales-tax/us/new-york#src-corp-tax-1134-a1" }, { "id": "corp-oneill-recipient-collects", "authorityType": "case-law", "tier": "primary-source-backed", "title": "Matter of O'Neill v. New York State Tax Appeals Tribunal", "citation": "Matter of O'Neill v. New York State Tax Appeals Trib., 238 A.D.3d 1397, 2025 NY Slip Op 03110 (3d Dep't 2025).", "url": "https://www.courtlistener.com/opinion/10589918/matter-of-oneill-v-new-york-state-tax-appeals-trib/", "deepLink": "https://www.courtlistener.com/opinion/10589918/matter-of-oneill-v-new-york-state-tax-appeals-trib/#:~:text=In%20view%20of%20the%20foregoing%2C,AD3d%20at%20966%2C%20969%20).", "proposition": "The Appellate Division held in O'Neill that the entity that received admission charges, as the recipient of the amusement charges, was required to collect sales tax on them.", "verbatimQuote": "In view of the foregoing, substantial evidence supports the Tribunal's determination that the purchase of scrip to pay for private performances constituted an admission charge within the meaning of Tax Law § 1105 (f) (1) and that, as the recipient of the amusement charges, Pacific was required to collect sales tax thereon ( see Tax Law §§ 1105 [f] [1], [3]; 1131 [1]; Matter of Gans v New York State Tax Appeals Trib. , 194 AD3d at 1211-1213 ; Metro Enters. Corp. v New York State Dept. of Taxation & Fin. , 171 AD3d 1377 , 1380 [3d Dept 2019]; Matter of HDV Manhattan, LLC v Tax Appeals Trib. of the State of N.Y. , 156 AD3d at 966, 969 ).", "date": "2025-05-22", "anchor": "https://openagreements.org/practice-guides/ticketed-event-sales-tax/us/new-york#src-corp-oneill-recipient-collects" }, { "id": "corp-reg-527-12-new-years-eve", "authorityType": "primary-law", "tier": "primary-source-backed", "title": "20 NYCRR § 527.12(a), Example 3 — New Year's Eve party", "citation": "20 N.Y.C.R.R. § 527.12(a), Example 3 (2026).", "url": "https://www.law.cornell.edu/regulations/new-york/20-NYCRR-527.12", "deepLink": "https://www.law.cornell.edu/regulations/new-york/20-NYCRR-527.12#:~:text=Example%203%3A%20A%20hotel%20gives,%2425%20is%20subject%20to%20tax.", "proposition": "20 NYCRR § 527.12(a), Example 3, treats a hotel's per-person party charge covering dinner, music and dancing as a taxable cabaret charge.", "verbatimQuote": "Example 3: A hotel gives a New Year's Eve party in its dining room, for which a charge of $25 per person is made to anyone desiring to attend. A dinner is served and entertainment in the form of music is furnished. Patrons are permitted to dance. The charge of $25 is subject to tax.", "date": "2026-10-08", "anchor": "https://openagreements.org/practice-guides/ticketed-event-sales-tax/us/new-york#src-corp-reg-527-12-new-years-eve" }, { "id": "corp-lake-grove", "authorityType": "case-law", "tier": "primary-source-backed", "title": "Matter of Lake Grove Entertainment, LLC v. Megna", "citation": "Matter of Lake Grove Entertainment, LLC v. Megna, 81 A.D.3d 1191 (3d Dep't 2011).", "url": "https://www.courtlistener.com/opinion/5955560/lake-grove-entertainment-llc-v-megna/", "deepLink": "https://www.courtlistener.com/opinion/5955560/lake-grove-entertainment-llc-v-megna/#:~:text=In%20our%20view%2C%20substantial%20evidence,was%20subject%20to%20sales%20tax.", "proposition": "The Appellate Division held in Lake Grove that an integrated package price invoiced without separately stated tax was taxable in full.", "verbatimQuote": "In our view, substantial evidence supports the Tribunal’s determination that petitioner’s party packages consisted of a single, integrated transaction, and that petitioner provided its customers with invoices that did not separately set forth the sales tax. Accordingly, the Tribunal rationally concluded that the entire party package amount charged was subject to sales tax.", "date": "2011-02-24", "anchor": "https://openagreements.org/practice-guides/ticketed-event-sales-tax/us/new-york#src-corp-lake-grove" }, { "id": "corp-pub-750-temporary", "authorityType": "agency-guidance", "tier": "official-source-backed", "title": "N.Y. Dep't of Taxation & Fin., Publication 750, A Guide to Sales Tax in New York State", "citation": "N.Y. Dep't of Taxation & Fin., Publication 750 (11/15), at 11.", "url": "https://www.tax.ny.gov/pdf/publications/sales/pub750.pdf", "proposition": "The Department's sales tax guide says a seller may apply for a temporary Certificate of Authority if it expects to make taxable sales in no more than two consecutive quarterly periods in any 12-month period.", "verbatimQuote": "You may apply for a temporary Certificate of Authority if you expect to make taxable sales in New York State for no more than two consecutive quarterly sales tax periods in any 12-month period.", "date": "2015-11-01", "anchor": "https://openagreements.org/practice-guides/ticketed-event-sales-tax/us/new-york#src-corp-pub-750-temporary" }, { "id": "corp-tax-1131-1-officers", "authorityType": "primary-law", "tier": "primary-source-backed", "title": "N.Y. Tax Law § 1131(1) — Officers, employees and members as persons required to collect", "citation": "N.Y. Tax Law § 1131(1) (2026).", "url": "https://www.nysenate.gov/legislation/laws/TAX/1131", "proposition": "Tax Law § 1131(1) includes among persons required to collect tax any officer, director or employee of a corporation who is under a duty to act for it in complying with the sales tax.", "verbatimQuote": "Said terms shall also include any officer, director or employee of a corporation or of a dissolved corporation, any employee of a partnership, any employee or manager of a limited liability company, or any employee of an individual proprietorship who as such officer, director, employee or manager is under a duty to act for such corporation, partnership, limited liability company or individual proprietorship in complying with any requirement of this article, or has so acted; and any member of a partnership or limited liability company.", "date": "2026-10-08", "anchor": "https://openagreements.org/practice-guides/ticketed-event-sales-tax/us/new-york#src-corp-tax-1131-1-officers" }, { "id": "corp-tax-1116-d1", "authorityType": "primary-law", "tier": "primary-source-backed", "title": "N.Y. Tax Law § 1116(d)(1) — Admissions benefiting exempt organizations", "citation": "N.Y. Tax Law § 1116(d)(1) (2026).", "url": "https://www.nysenate.gov/legislation/laws/TAX/1116", "proposition": "Tax Law § 1116(d)(1) exempts from the taxes imposed under § 1105(f) any admission whose proceeds all inure exclusively to a listed organization.", "verbatimQuote": "(d) (1) Except as provided in paragraph (2) of this subdivision, any admissions all of the proceeds of which inure exclusively to the benefit of the following organizations shall not be subject to any of the taxes imposed under subdivision (f) of section eleven hundred five: (A) an organization described in paragraph (4), (5) or (6) of subdivision (a) of this section; (B) a society or organization conducted for the sole purpose of maintaining symphony orchestras or operas and receiving substantial support from voluntary contributions; or (C) national guard organizations; or (D) a police or fire department of a political subdivision of the state, or a voluntary fire or ambulance company, or exclusively to a retirement, pension or disability fund for the sole benefit of members of a police or fire department or to a fund for the heirs of such members.", "date": "2026-10-08", "anchor": "https://openagreements.org/practice-guides/ticketed-event-sales-tax/us/new-york#src-corp-tax-1116-d1" }, { "id": "corp-reg-533-2-three-years", "authorityType": "primary-law", "tier": "primary-source-backed", "title": "20 NYCRR § 533.2(a)(3) — Retention period", "citation": "20 N.Y.C.R.R. § 533.2(a)(3) (2026).", "url": "https://www.law.cornell.edu/regulations/new-york/20-NYCRR-533.2", "deepLink": "https://www.law.cornell.edu/regulations/new-york/20-NYCRR-533.2#:~:text=(3)%20All%20records%20required%20to,a%20judicial%20proceeding%20or%20action.", "proposition": "20 NYCRR § 533.2(a)(3) requires records to be preserved for three years from the due date of the related return or its filing date, if later, and longer if they remain material to an open period or pending proceeding.", "verbatimQuote": "(3) All records required to be kept by this Part shall be preserved for a period of three years from the due date of the return to which they relate, or the date of filing, if later, except as provided in paragraph (4) of this subdivision, and longer than three years if their contents are material to any period open or extended pursuant to statute, or in any action or proceeding pending before the Department of Taxation and Finance or in a judicial proceeding or action.", "date": "2026-10-08", "anchor": "https://openagreements.org/practice-guides/ticketed-event-sales-tax/us/new-york#src-corp-reg-533-2-three-years" }, { "id": "corp-tax-1133-a", "authorityType": "primary-law", "tier": "primary-source-backed", "title": "N.Y. Tax Law § 1133(a) — Personal liability for the tax", "citation": "N.Y. Tax Law § 1133(a) (2026).", "url": "https://www.nysenate.gov/legislation/laws/TAX/1133", "proposition": "Tax Law § 1133(a) makes every person required to collect sales tax personally liable for the tax imposed, collected or required to be collected.", "verbatimQuote": "(a) Except as otherwise provided in section eleven hundred thirty-seven of this part, every person required to collect any tax imposed by this article shall be personally liable for the tax imposed, collected or required to be collected under this article.", "date": "2026-10-08", "anchor": "https://openagreements.org/practice-guides/ticketed-event-sales-tax/us/new-york#src-corp-tax-1133-a" }, { "id": "corp-tax-1101-d4", "authorityType": "primary-law", "tier": "primary-source-backed", "title": "N.Y. Tax Law § 1101(d)(3)–(4) — Amusement charge; charge of a roof garden, cabaret or similar place", "citation": "N.Y. Tax Law § 1101(d)(3)–(4) (2026).", "url": "https://www.nysenate.gov/legislation/laws/TAX/1101", "proposition": "Tax Law § 1101(d)(4) defines a cabaret charge as any charge for admission, refreshment, service or merchandise at a roof garden, cabaret or similar place.", "verbatimQuote": "(3) Amusement charge. Any admission charge, dues or charge of roof garden, cabaret or other similar place. (4) Charge of a roof garden, cabaret or other similar place. Any charge made for admission, refreshment, service, or merchandise at a roof garden, cabaret or other similar place.", "date": "2026-10-08", "anchor": "https://openagreements.org/practice-guides/ticketed-event-sales-tax/us/new-york#src-corp-tax-1101-d4" }, { "id": "corp-tb-st-825-rate-location", "authorityType": "agency-guidance", "tier": "official-source-backed", "title": "N.Y. Dep't of Taxation & Fin., TB-ST-825, Sales Tax Rates, Additional Sales Taxes, and Fees", "citation": "N.Y. Dep't of Taxation & Fin., TB-ST-825, Sales Tax Rates, Additional Sales Taxes, and Fees (updated July 9, 2021).", "url": "https://www.tax.ny.gov/pubs_and_bulls/tg_bulletins/st/sales_tax_rates_additional_sales_taxes_and_fees.htm", "proposition": "The Department's rate bulletin says the local rate usually follows where an item is delivered, and that the local rate for amusement charges is the rate where the place of amusement is located.", "verbatimQuote": "The jurisdiction (locality) where the item is delivered usually determines the local rate. The point of delivery is where ownership (title) and/or possession of the item is transferred by the seller to the purchaser. The local rate that applies to services is the jurisdiction where the service is delivered or where the property on which the service is performed is delivered. The local rate that applies to rent and amusement charges is the rate in effect in the jurisdiction in which the hotel or place of amusement is located.", "date": "2021-07-09", "anchor": "https://openagreements.org/practice-guides/ticketed-event-sales-tax/us/new-york#src-corp-tb-st-825-rate-location" }, { "id": "corp-tax-1136-a", "authorityType": "primary-law", "tier": "primary-source-backed", "title": "N.Y. Tax Law § 1136(a)(1)–(2) — Quarterly and part-quarterly returns", "citation": "N.Y. Tax Law § 1136(a)(1)–(2) (2026).", "url": "https://www.nysenate.gov/legislation/laws/TAX/1136", "proposition": "Tax Law § 1136(a)(1) and (2) require quarterly returns, and monthly part-quarterly returns as well from registrants whose taxable receipts, amusement charges and rents reached $300,000 in any of the preceding four quarters.", "verbatimQuote": "§ 1136. Returns. (a)(1) Every person required to register with the commissioner as provided in section eleven hundred thirty-four of this part whose taxable receipts, amusement charges and rents total less than three hundred thousand dollars, or in the case of any such person who is a distributor whose sales of petroleum products total less than one hundred thousand gallons, in every quarter of the preceding four quarters, shall only file a return quarterly with the commissioner. Provided, however, that if the commissioner in the exercise of his or her discretion deems it necessary to protect the revenues to be obtained under this article, he or she may give notice requiring such person, in addition to filing a quarterly return, to file either short-form or long-form part quarterly returns, as specified in such notice. (2) Every person required to register with the commissioner as provided in section eleven hundred thirty-four of this part whose taxable receipts, amusement charges and rents total three hundred thousand dollars or more, or in the case of any such person who is a distributor whose sales of petroleum products total one hundred thousand gallons or more, in any quarter of the preceding four quarters, shall, in addition to filing a quarterly return described in paragraph one of this subdivision, and except as otherwise provided in section eleven hundred two or eleven hundred three of this article, file either a long-form or short-form part-quarterly return monthly with the commissioner.", "date": "2026-10-08", "anchor": "https://openagreements.org/practice-guides/ticketed-event-sales-tax/us/new-york#src-corp-tax-1136-a" }, { "id": "corp-bcl-1301", "authorityType": "primary-law", "tier": "primary-source-backed", "title": "N.Y. Bus. Corp. Law § 1301(a) — Authorization of foreign corporations", "citation": "N.Y. Bus. Corp. Law § 1301(a) (2026).", "url": "https://www.nysenate.gov/legislation/laws/BSC/1301", "proposition": "Business Corporation Law § 1301(a) bars a foreign corporation from doing business in New York until it has been authorized as that article provides.", "verbatimQuote": "(a) A foreign corporation shall not do business in this state until it has been authorized to do so as provided in this article.", "date": "2026-10-08", "anchor": "https://openagreements.org/practice-guides/ticketed-event-sales-tax/us/new-york#src-corp-bcl-1301" }, { "id": "corp-airtran-systematic-regular", "authorityType": "case-law", "tier": "primary-source-backed", "title": "AirTran New York, LLC v. Midwest Air Group, Inc.", "citation": "AirTran N.Y., LLC v. Midwest Air Group, Inc., 46 A.D.3d 208 (1st Dep't 2007).", "url": "https://www.courtlistener.com/opinion/5882069/airtran-new-york-llc-v-midwest-air-group-inc/", "deepLink": "https://www.courtlistener.com/opinion/5882069/airtran-new-york-llc-v-midwest-air-group-inc/#:~:text=Since%20Business%20Corporation%20Law%20%C2%A7,L.L.C.%2C%2024%20AD3d%20392%20%5B2005%5D).", "proposition": "The Appellate Division stated in AirTran that the party invoking the Business Corporation Law § 1312 barrier must prove that the foreign corporation's activity in New York is systematic and regular.", "verbatimQuote": "Since Business Corporation Law § 1312 constitutes a statutory barrier to the foreign corporation’s right to bring suit, the party seeking to impose the barrier, in order to rebut the presumption that the corporation does business in its state of incorporation rather than New York, has the burden of proving that the foreign corporation’s activity in New York is systematic and regular (Alicanto, S. A. v Woolverton, 129 AD2d 601, 602 [1987]; see Acno-Tec Ltd. v Wall St. Suites, L.L.C., 24 AD3d 392 [2005]).", "date": "2007-10-25", "anchor": "https://openagreements.org/practice-guides/ticketed-event-sales-tax/us/new-york#src-corp-airtran-systematic-regular" }, { "id": "corp-tb-st-360-show-vendors", "authorityType": "agency-guidance", "tier": "official-source-backed", "title": "N.Y. Dep't of Taxation & Fin., TB-ST-360, How to Register for New York State Sales Tax", "citation": "N.Y. Dep't of Taxation & Fin., TB-ST-360, How to Register for New York State Sales Tax (Sept. 2, 2011).", "url": "https://www.tax.ny.gov/pubs_and_bulls/tg_bulletins/st/how_to_register_for_nys_sales_tax.htm", "proposition": "The Department's registration bulletin says show and entertainment vendors may not apply for a temporary Certificate of Authority and must apply for a regular one.", "verbatimQuote": "Show and entertainment vendors may not apply for a temporary Certificate of Authority; they must apply for a regular Certificate of Authority.", "date": "2011-09-02", "anchor": "https://openagreements.org/practice-guides/ticketed-event-sales-tax/us/new-york#src-corp-tb-st-360-show-vendors" }, { "id": "corp-tax-1105-f1-admissions", "authorityType": "primary-law", "tier": "primary-source-backed", "title": "N.Y. Tax Law § 1105(f)(1) — Tax on admission charges to places of amusement", "citation": "N.Y. Tax Law § 1105(f)(1) (2026).", "url": "https://www.nysenate.gov/legislation/laws/TAX/1105", "proposition": "Tax Law § 1105(f)(1) imposes sales tax on any admission charge over ten cents to or for the use of any place of amusement in New York, subject to its listed exclusions.", "verbatimQuote": "(f) (1) Any admission charge where such admission charge is in excess of ten cents to or for the use of any place of amusement in the state, except charges for admission to combative sports which charges are taxed under any other law of this state, or dramatic or musical arts performances, or live circus performances, or motion picture theaters, and except charges to a patron for admission to, or use of, facilities for sporting activities in which such patron is to be a participant, such as bowling alleys and swimming pools.", "date": "2026-10-08", "anchor": "https://openagreements.org/practice-guides/ticketed-event-sales-tax/us/new-york#src-corp-tax-1105-f1-admissions" }, { "id": "corp-antique-world-dance", "authorityType": "case-law", "tier": "primary-source-backed", "title": "Matter of Antique World, Inc. (Tax Appeals Tribunal)", "citation": "Matter of Antique World, Inc., DTA Nos. 811565–811567 (N.Y. Tax App. Trib. Feb. 22, 1996).", "url": "https://www.dta.ny.gov/pdf/archive/Decisions/811565.dec.pdf", "proposition": "The Tax Appeals Tribunal stated in Antique World that a dance is a form of amusement and entertainment and that a place offering one meets the definition of a place of amusement.", "verbatimQuote": "While shopping and browsing may not be commonly understood to be forms of amusement and entertainment, we believe that live entertainment, interesting demonstrations, an antique car show or a dance are forms of amusement and entertainment and a place offering them meets the definition of a \"place of amusement\" pursuant to Tax Law § 1101(d)(10).", "date": "1996-02-22", "anchor": "https://openagreements.org/practice-guides/ticketed-event-sales-tax/us/new-york#src-corp-antique-world-dance" } ] } ] } }