# Sales Tax on Ticketed Events Under New York Law[^about] This guide covers New York State and local sales tax on ticketed social events such as dances, galas, dinner-dances and social nights. ## Is the ticket price for a dance, gala or social night subject to New York sales tax? {#admission-tickets} **Short answer.** 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. [^tax-1105-f1-admissions] [^antique-world-dance-amusement] 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. [^tax-1105-f1-admissions] [^admission-tax-1116-a-exempt-sellers] [^admission-tax-1116-d-proceeds] Tax Law § 1105(f)(1) taxes any admission charge over ten cents to or for the use of any place of amusement in the state. [^tax-1105-f1-admissions] An admission charge is the amount paid for admission, including any service charge and any charge for entertainment or amusement, [^tax-1101-d-admission-definitions] and a place of amusement is any place where facilities for entertainment, amusement or sports are provided. [^tax-1101-d10-place-of-amusement] The Court of Appeals has called these terms expansively defined. [^book-center-expansive-terms] The Tax Appeals Tribunal has said that a dance is a form of amusement and entertainment and that a place offering one meets the definition of a place of amusement. [^antique-world-dance-amusement] The participatory-sport exclusion covers facilities such as bowling alleys and swimming pools. [^tax-1105-f1-admissions] A dramatic or musical arts admission charge is admission to a theatre, opera house, concert hall or other hall or place of assembly for a live dramatic, choreographic or musical performance. [^tax-1101-d-admission-definitions] The arts exclusion is narrow in practice. A taxpayer bears the burden of proving any exemption, [^new-loudon-coa-burden-rule] and the Court of Appeals held that it was not irrational for the Tax Appeals Tribunal to decline to extend the exclusion to every act that declares itself a dance performance. [^new-loudon-coa-not-irrational] A New York CPA society column on a later audit of the same club reports that the Tribunal required both that the venue qualify as a theater and that the charge be only for a musical arts performance. [^gordon-musical-arts-two-conditions] The exclusion reaches admission to a hall or place of assembly for a live musical performance, [^tax-1101-d-admission-definitions] but the Tribunal treats a dance itself as amusement. [^antique-world-dance-amusement] No authority found in our review decides whether music played for the guests' own dancing is an excluded musical performance, and because the seller bears the burden of proving the exclusion, the conservative course is to collect tax on the ticket. [^new-loudon-coa-burden-rule] A ticket sold for a concert by a performing group is a different case. [^tax-1101-d-admission-definitions] [^tax-1105-f1-admissions] The Department of Taxation and Finance's admissions bulletin lists networking events, such as singles events, among nontaxable admissions. [^tb-st-8-nontaxable-list] No authority found in our review decides whether a ticketed social mixer with dancing or entertainment is a nontaxable networking event, so the conservative course is to collect tax on its admission unless an established exclusion or a seller or proceeds exemption applies. [^tb-st-8-nontaxable-list] [^antique-world-dance-amusement] [^tax-1105-f1-admissions] [^admission-tax-1116-a-exempt-sellers] [^admission-tax-1116-d-proceeds] Membership dues are taxed separately. Section 1105(f)(2) applies to a social or athletic club if the dues of an active annual member exceed $10 a year, and to an initiation fee over $10; once it applies, all members other than honorary members pay it, and dues and initiation fees paid to fraternal lodges, college fraternal associations and homeowners associations are excepted. [^tax-1105-f2-club-dues] A social or athletic club is a club or organization of which a material purpose or activity is social or athletic, and dues include charges for social or sports privileges. [^tax-1101-d6-d13-dues-club] This guide covers event tickets, not dues; a charge that is in substance for members' social privileges raises the dues question instead, and an exempt organization's amusement charges are addressed in the [question on tickets sold by exempt organizations and schools](#exempt-seller-tickets). Whether the ticket is taxable also depends on who sells it and who receives the proceeds, which the questions on [exempt sellers and school districts](#exempt-seller-tickets) and on [tickets sold by a for-profit company](#for-profit-ticket-seller) explain. If the event pairs music and dancing with food or drink, the charge may instead be a [cabaret charge](#cabaret-charges). ## When does an event with music, dancing and food become a taxable cabaret charge? {#cabaret-charges} **Short answer.** 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. [^reg-527-12-cabaret-definition] [^reg-527-12-a-cabaret-imposition] [^tax-1123-cabaret-arts-exemption] [^cabaret-tax-1116-a-exempt-sellers] Section 1105(f)(3) taxes the amount paid as charges of a roof garden, cabaret or other similar place, [^reg-527-12-a-cabaret-imposition] and such a charge is any charge for admission, refreshment, service or merchandise there. [^tax-1101-d4-cabaret-charge] The regulation's examples include a hotel New Year's Eve party at $25 a person with dinner, music and dancing, where the whole $25 is taxable. [^reg-527-12-new-years-eve] Because the cabaret charge covers refreshments, the tax on food and drink under § 1105(d) expressly does not reach receipts taxed under § 1105(f). [^tax-1105-d-food-drink] The statute's own definition is narrower than the second part of the regulation's definition. Tax Law § 1101(d)(12) defines the place as one that furnishes a public performance for profit, and excludes a place where merely live dramatic or musical arts performances are offered with food or refreshments that are merely incidental. [^tax-1101-d12-cabaret-definition] The Appellate Division has applied that definition, describing a cabaret as a place that furnishes public performances for profit. [^hdv-cabaret-public-performance] In deciding whether food and drink are merely incidental, the Department has said the courts treat the share of receipts from food and refreshments as the single most important factor. [^tsb-a-96-9-food-share-factor] Tax Law § 1123 exempts the portion of a cabaret charge that is for admission to a dramatic or musical arts performance, but only if three conditions are met. [^tax-1123-cabaret-arts-exemption] The admission charge must be stated separately. [^tax-1123-cabaret-arts-exemption] The separately stated charges for food, drink, service and merchandise must be no lower on performance days than on other days or, for a place open only when it offers a performance, comparable to charges at other such places and restaurants and taverns in its metropolitan statistical area or an immediately adjacent one, or, if the place is outside a metropolitan statistical area, in a comparable area. [^tax-1123-cabaret-arts-exemption] And the place must keep its menus and statements of all its charges and make them available to the Department. [^tax-1123-cabaret-arts-exemption] For a for-profit seller, the label rarely changes the total: the ticket is taxable either as an admission under § 1105(f)(1) or as a cabaret charge under § 1105(f)(3), [^tax-1105-f1-admissions-cabaret] [^reg-527-12-a-cabaret-imposition] and food and drink it sells separately, other than for resale, are taxable under § 1105(d). [^tax-1105-d-food-drink] The label matters when the ticket would otherwise be an excluded musical arts admission, because the cabaret charge then reaches it unless the food is merely incidental to live dramatic or musical performances, § 1123's conditions are met, or another exemption applies. [^tax-1101-d12-cabaret-definition] [^tax-1123-cabaret-arts-exemption] For an exempt organization, a cabaret charge is an amusement charge, [^tax-1101-d4-cabaret-charge] and the [question on tickets sold by exempt organizations and schools](#exempt-seller-tickets) explains when the Tax Law exempts amusement charges by those organizations; the separate rule for food and drink sold through an establishment the organization operates still applies, as the [question on food and drink](#food-and-drink) explains. [^cabaret-tax-1116-b2-establishment] No decision found in our review decides whether a single private event, with music only for the guests' own dancing, furnishes the public performance for profit that the statute requires, [^tax-1101-d12-cabaret-definition] so the conservative course for a for-profit seller is to treat the whole charge, including food and drink, as a taxable cabaret charge under the regulation. [^reg-527-12-cabaret-definition] [^tax-1101-d4-cabaret-charge] [^reg-527-12-a-cabaret-imposition] ## Does an exempt organization or school have to charge sales tax on its own event tickets? {#exempt-seller-tickets} **Short answer.** 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. [^tax-1116-a4-exempt-seller] [^reg-527-10-e2-dance-examples] [^tax-1116-d-admissions-inure] Tax Law § 1116(a) provides that, except as the section otherwise provides, any sale or amusement charge by an organization described in its paragraph (4) is not subject to sales tax; paragraph (4) covers organizations organized and operated exclusively for, among other purposes, charitable or educational purposes. [^tax-1116-a4-exempt-seller] The regulation states the same default for an exempt organization's sales. [^reg-529-7-i1-sales-exempt] For admissions, the regulation adds a condition about where the money goes: a charge by any person, including an exempt organization, is exempt if all of the proceeds benefit exclusively a § 1116(a)(4) organization or another listed body. [^reg-527-10-e2-dance-examples] Section 1116(d)(1) states that proceeds rule for admissions sold by anyone, [^tax-1116-d-admissions-inure] and the Department's guide for exempt organizations states the rule for an organization's own admissions with the same condition. [^pub-843-admissions-exempt] In a 1985 advisory opinion, the Department applied § 1116(d) to a college association's dances and other social events and found those admissions exempt. [^tsb-a-85-44-dances-exempt] Section 1116(d)(2) withdraws the proceeds exemption in two cases. Admissions to an athletic game or exhibition are taxable unless the proceeds benefit exclusively elementary or secondary schools or, for a game between two such schools, the entire gross proceeds benefit § 1116(a)(4) organizations. Admissions to a carnival or rodeo with paid professional performers or operators are taxable unless the entire net profit benefits exclusively a § 1116(a)(4) organization whose charitable or educational purpose is operating both a school and the carnival or rodeo. [^tax-1116-d-admissions-inure] Section 1116(d)(3) separately exempts admissions to certain agricultural fairs, historic homes and gardens open as part of a tour program, and historic sites; none of these is a social event. [^tax-1116-d3-places-events] Practitioner guides state the same starting point. An article in State Tax Notes calls the rule that sales by or to exempt organizations are generally not taxed the most important point for those organizations, [^noonan-by-or-to-exempt] and a nonprofit legal-services guide for New York organizations states the admissions rule with the all-proceeds condition. [^pbp-admissions-inure] **The exemption belongs to the seller, not to its affiliates.** Applications are considered organization by organization, and a subordinate unit cannot use its parent organization's exemption number. [^reg-529-7-a3-unit-basis] The Department's guide says each organization must apply for its own New York exemption, even if it holds a federal exemption. [^pub-843-own-exemption-application] The same State Tax Notes article cautions that sales by student councils, classrooms or other school groups are not covered by the school's own exempt status. [^noonan-school-groups] An affiliated group without its own exemption is not an exempt seller, so its tickets are taxable unless all of the proceeds go to an organization that § 1116(d)(1) lists. When such a group gives the proceeds to a public school district, that exemption does not apply, because school districts are not on the list; the regulation's examples treat a fundraising dance for a city as taxable and the same dance for the American Red Cross as exempt. [^reg-527-10-e2-dance-examples] The exemption for an exempt organization's own sales in § 1116(a) has no proceeds condition, [^tax-1116-a4-exempt-seller] but the regulation applies one to any person, including an exempt organization, [^reg-527-10-e2-dance-examples] and no authority found in our review resolves that difference, so the conservative course for an exempt organization that passes ticket proceeds to a public school district, or another governmental recipient not listed in § 1116(d)(1), is to collect tax on the tickets. [^tax-1116-d-admissions-inure] **A public school district is a political subdivision, not a § 1116(a)(4) organization.** The regulation lists school districts among political subdivisions. [^reg-529-2-school-district] A district's own admission charges are exempt: the Tax Appeals Tribunal held a county's separately stated admission charge exempt under § 1116(a)(1), relying on the statute's wording notwithstanding a narrower regulation, [^buffalo-bills-government-admission] [^buffalo-bills-statute-over-regulation] and the Department's guide says admission charges by New York governmental entities are exempt. [^pub-843-government-admissions] The Tribunal's case involved a county's charge at a stadium, not a school event; in our reading, its reliance on the statute's wording applies equally to a school district's own admissions. Food and drink sold by a district are treated differently, as the [question on food and drink](#food-and-drink) explains. ## Must a for-profit company that sells tickets to, or runs, an event for a school or charity collect sales tax on the tickets? {#for-profit-ticket-seller} **Short answer.** 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. [^oneill-recipient-must-collect] [^tax-1116-d1-any-seller] The persons required to collect sales tax include every recipient of amusement charges. [^tax-1131-1-persons-required] The Appellate Division confirmed in 2025 that the entity that received the admission charges was required to collect the tax on them. [^oneill-recipient-must-collect] A for-profit seller's own ticket is therefore taxable as an admission under § 1105(f)(1) or as a cabaret charge under § 1105(f)(3), on the terms covered in the questions on [admissions](#admission-tickets) and [cabaret charges](#cabaret-charges), [^forprofit-tax-1105-f1-admissions] [^forprofit-reg-527-12-a-cabaret-imposition] and its separate food and drink sales are taxable under § 1105(d). [^tax-1105-d-food-drink-forprofit] The § 1116(d)(1) exemption looks at where the proceeds go, not at who sells the ticket. It applies to any admission whose proceeds all benefit exclusively a listed organization, in the statute's words inure exclusively to its benefit. [^tax-1116-d1-any-seller] The regulation says the exemption applies to a charge by any person, and its examples contrast a fundraising dance for a city, which is taxable, with the same dance for the American Red Cross, which is exempt. [^reg-527-10-e2-any-person] A public school district is not a listed organization, so tickets a for-profit company sells for a district's benefit do not qualify. [^tax-1116-d1-any-seller] In a 2017 advisory opinion, a for-profit team sold tickets to a charity game and paid the charity what was left after rent, its out-of-pocket expenses and sales tax, [^tsb-a-17-8-facts-net-proceeds] and the Department held that the team, as the seller and collector of the admission charges, was the recipient of a taxable amusement charge. [^tsb-a-17-8-recipient] That opinion rested on the statute's separate rule for athletic events, [^tsb-a-17-8-athletic-rationale] and no authority found in our review decides whether a seller that keeps a profit, a fee or its costs still meets the requirement that all of the proceeds benefit the listed organization exclusively, so the conservative course is to collect tax unless the whole ticket price goes to that organization. [^tax-1116-d1-any-seller] > [!NOTE] > **Practice note.** > > A sales tax line added to the ticket price or checkout receipt for an admission the seller treats as exempt leaves the seller owing the Department every dollar collected under that line. [^tsb-a-17-8-remit-collected] ## Is food and drink sold at a ticketed event taxable, including drinks at a cash bar? {#food-and-drink} **Short answer.** 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. [^tax-1105-d-food-drink-alcohol] [^tax-1116-b2-establishment] **For-profit sellers, caterers and venues.** Tax Law § 1105(d) taxes the receipts from food and drink, including beer, wine and other alcoholic beverages, sold in or by restaurants, taverns or other establishments or by caterers, and the taxable receipts include any cover, minimum or entertainment charge. [^tax-1105-d-food-drink-alcohol] The Department's caterer bulletin states that a caterer's charges for food, beverages and services for a customer's event are generally taxable, and that a room rented from a banquet facility is not taxable when the customer hires a separate caterer. [^tb-st-110-caterer-charges] [^tb-st-110-room-rental] For taxable cash-bar sales, the seller, whether the venue, the caterer or a for-profit sponsor, collects the tax, [^tax-1105-d-food-drink-alcohol] [^tax-1131-1-bar-seller-collects] while an exempt sponsor's own drink sales are taxable only under the establishment rule described below. Charges labeled service charges are taxable as part of the food and drink receipts unless they are separately stated, specifically designated as gratuities and paid over in full to employees. [^reg-527-8-l-gratuities] When the sponsor buys catering and then sells meals to its guests, the purchase may qualify as a purchase for resale. In a 2024 advisory opinion the Department said an event planner providing a catering service could buy prepared food for resale, but could not do so when acting as its customer's agent. [^tsb-a-24-44-food-resale] A sponsor without a purchase exemption that does not resell the food pays tax on the caterer's charge. [^tb-st-110-caterer-charges] An exempt organization that contracts and pays as the direct purchaser, and a governmental entity buying for itself, buy exempt instead, as the [question on Form ST-119](#exempt-certificate-vs-collecting) explains. [^reg-529-7-h-exempt-purchases] [^tax-1116-a1-government-purchaser] **Exempt organizations.** Section 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. [^tax-1116-b2-establishment] The regulation defines that establishment as a dining room, bar or concession stand operated with a degree of regularity, frequency and continuity, or a temporary establishment on the same premises as persons required to collect tax; its examples treat an occasional covered-dish supper as not taxable and a monthly supper as taxable. [^reg-529-7-i3-establishment] The Department's guide gives the same contrast for an organization that holds no more than two dinners a year, and lists concession stands at a county fair or church bazaar as temporary establishments. [^pub-843-dinners-two-a-year] [^pub-843-temporary-establishment] In a 2014 advisory opinion the Department said that holding two or fewer fundraising dinners a year does not meet the regularity standard, that more than two might, depending on how regularly the events are held, and that printing Suggested Donation on the ticket does not by itself change whether the charge is taxable. [^tsb-a-14-4-two-dinners] [^tsb-a-14-4-suggested-donation] A New York State Society of CPAs report on that opinion gives the same reading. [^nysscpa-two-dinners] The two-a-year figure comes from the Department's guide and an advisory opinion, not from the statute or the regulation. **Student meals.** Section 1116(b)(2) itself excepts the school food sales that § 1105(d)(ii) exempts, [^tax-1116-b2-establishment] chiefly food or drink sold to a nursery, kindergarten, elementary or secondary school student at a restaurant or cafeteria on the school's premises, where the school meets the statute's conditions on who operates or charters it. [^tax-1105-dii-student-meals] A ticketed dinner sold to guests who are not students does not qualify for that student-meal exemption. [^tax-1105-dii-student-meals] **Public school districts.** Section 1116(b)(2) also reaches establishments operated by governmental entities, [^tax-1116-b2-establishment] and the Department's guide says most sales of food and drink by New York governmental entities are taxable. [^pub-843-government-food] The regulation's governmental example is a restaurant operated by a governmental agency. [^reg-529-2-government-restaurant] No authority found in our review applies the regularity test for exempt organizations to a governmental entity, so the conservative course is for the caterer or venue to sell food and drink to guests and collect the tax, or for the district to collect tax on what it sells. [^pub-843-government-food] [^tax-1105-d-food-drink-alcohol] > [!NOTE] > **Practice note.** > > A venue or catering contract that assigns guest drink or food sales to the exempt sponsor, at a venue where the venue or caterer also sells to guests, risks making the sponsor's sales those of a temporary establishment on the same premises as persons required to collect tax, taxable even at a one-time event. [^reg-529-7-i3-establishment] ## How is a single ticket price that covers admission, dinner and drinks taxed? {#bundled-ticket-price} **Short answer.** 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. [^lake-grove-entire-package] [^lake-grove-separate-statement-rule] [^tsb-a-24-44-catered-expenses] The Appellate Division upheld tax on the full price of party packages that combined food with amusements. The seller had split each price into taxable and nontaxable parts in its own books, but its invoices showed one unapportioned charge, and the court applied the rule that tax is charged on the whole invoice when taxable and nontaxable charges are not separately stated. [^lake-grove-internal-split] [^lake-grove-separate-statement-rule] [^lake-grove-entire-package] Separately, the tax itself must be stated, charged and shown separately on the receipt or invoice; a statement that tax is included is not enough, and the whole amount is then treated as the price. [^lake-grove-tax-stated-separately] Practitioner commentary in State Tax Notes states the bundling rule the same way. [^noonan-bundled-price] When the event is a cabaret, the statute defines the taxable charge to include admission, refreshment and service together. [^tax-1101-d4-cabaret-bundled-charge] Separate statement does not help where the separately listed item is part of a taxable catering service: the Department has said that expenses a caterer includes in its overall charge are taxable whether or not they are listed separately on the bill. [^tsb-a-24-44-catered-expenses] In a 2015 advisory opinion on sightseeing cruises, the Department said a cruise ticket that includes a meal and beverages is taxable in full, while a ticket essentially for the cruise, with any food or drink no more than incidental, is not. [^tsb-a-15-30-entire-charge] [^tsb-a-15-30-incidental-food] **Donations built into the price.** The Department has said that a payment an attendee must make to be served food or drink is consideration for the food and drink, taxable when the food sale itself is taxable, while a completely voluntary donation, with the amount left to the donor and the food implicitly free, is exempt. [^tsb-a-14-4-mandatory-payment] [^tsb-a-14-4-voluntary-donation] The same opinion held that printing Suggested Donation on a ticket does not by itself control. [^tsb-a-14-4-dining-tickets-bundled] On that reading, a stated donation portion of a price every attendee must pay is part of the price of what the ticket buys, taxable to the same extent as the rest of the ticket. For a for-profit seller, admission and food are usually both taxable, [^bundle-tax-1105-f1-admissions] [^bundle-tax-1105-d-food-drink] so the bundle mainly matters when part of the price would otherwise be exempt. For an exempt organization, the bundle matters when its dinner is taxable because it holds dinners regularly, since the Department then treats the dining-event ticket proceeds as taxable. [^tsb-a-14-4-dining-tickets-bundled] ## Does an exempt organization's Form ST-119 mean it never has to collect sales tax? {#exempt-certificate-vs-collecting} **Short answer.** 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. [^dtf-exempt-page-st-119] [^reg-529-7-h2-direct-payer] [^reg-529-7-i6-register] When the Department grants exempt status, it issues Form ST-119 with the organization's six-digit exemption number, and Form ST-119.1 for making exempt purchases. [^dtf-exempt-page-st-119] The purchase exemption applies only when the organization itself is the direct purchaser, occupant or patron of record and the direct payer of record, and furnishes its vendors a properly completed certificate. [^reg-529-7-h2-direct-payer] A caterer bill paid by a volunteer personally, and reimbursed later, does not meet that condition on the regulation's terms. [^reg-529-7-h2-direct-payer] Collection is a separate duty. An exempt organization that makes taxable sales, such as food and drink through an establishment it operates, must register as a vendor, collect the tax and file timely returns. [^reg-529-7-i6-register] The Department's guide adds that the organization must obtain a Certificate of Authority to do so. [^pub-843-register-coa] Practitioner commentary describes the two instruments the same way, as separate from each other. [^spain-separate-coa] [^stb-register-coa] A public school district does not use Form ST-119.1. The Department's guide says a New York governmental entity may not use that form to make tax-exempt purchases; governmental entities instead give vendors a governmental purchase order, a government credit card or the appropriate exemption document. [^pub-843-government-no-st-119-1] ## When does a seller at a ticketed event need a Certificate of Authority, and how far ahead must it register? {#certificate-of-authority} **Short answer.** 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. [^tax-1134-a1-twenty-days] [^tb-st-360-twenty-days] [^tb-st-360-no-sales-before-certificate] Tax Law § 1134(a)(1) requires every person required to collect tax to file a certificate of registration at least twenty days before commencing business, [^tax-1134-a1-twenty-days] and the Department then issues a Certificate of Authority within five days of receiving it. [^tax-1134-a2-issuance] The persons required to collect tax include every vendor and every recipient of amusement charges. [^tax-1131-1-registrants-collect] The Appellate Division has held that a vendor must register and report even if it ultimately owes no tax. [^felix-register-despite-no-liability] An exempt organization whose only receipts at the event are its own exempt admissions is not making taxable sales, and the regulation ties an exempt organization's duty to register as a vendor to its making taxable sales. [^reg-529-7-i6-taxable-sales-register] Section 1134(a)(1) separately requires registration from anyone buying or selling tangible personal property for resale, so that ground has to be checked as well. [^tax-1134-a1-twenty-days] A caterer or venue that sells food and drink directly to guests is itself a vendor required to collect, so it registers and collects for its own sales. [^tax-1131-1-registrants-collect] [^tax-1134-a1-twenty-days] **Temporary vendors.** A temporary vendor is a person that makes taxable sales, other than at a show or entertainment event, in no more than two consecutive quarterly periods in any twelve-month period. [^tax-1131-11-temporary-vendor] The Department may issue a temporary vendor a Certificate of Authority for a term shorter than the ordinary three years, [^tax-1134-a2-term] and its sales tax guide invites sellers that meet the two-quarter test to apply for one. [^pub-750-temporary-coa] A temporary certificate authorizes collecting tax and doing business only between the start and end dates the seller gives, and a seller may not apply for more than one temporary certificate in any 12-month period, so an organization planning several events a year may need a regular certificate instead. [^tb-st-360-temporary-dates] [^tb-st-360-one-temporary] The 20-day advance filing still applies, because § 1134(a)(1) has no exception for temporary vendors. [^tax-1134-a1-twenty-days] **Show and entertainment vendors and promoters.** A show is a flea market, craft show, fair or similar show at which more than one vendor sells taxable property or services, [^tax-1131-6-show] and an entertainment event is a concert or similar event at a facility with an attendance capacity of more than 1,000 persons, among other conditions. [^tax-1131-9-entertainment-event] The Department no longer issues a separate show and entertainment vendor certificate; vendors at those events must apply for a regular Certificate of Authority, not a temporary one. [^pub-750-show-vendors] [^tb-st-360-show-vendors] Promoters have their own statutory duties. A show promoter, who rents space to vendors at, or operates, more than three shows in a calendar year, [^tax-1131-5-show-promoter] must file a notice with the Department at least ten days before each show, [^tax-1134-b1-show-notice] and an entertainment promoter must file a notice and application for an entertainment promoter certificate at least twenty days before the event. [^tax-1134-c1-entertainment-promoter] Our reading is that a ticketed social night with one seller is neither a show nor, at an ordinary venue, an entertainment event, so the temporary vendor route is the one that usually fits; an event that invites several outside vendors to sell goods can become a show. ## What happens if tickets, food or drinks are sold without a Certificate of Authority? {#selling-without-certificate} **Short answer.** 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. [^tax-1145-a3-no-certificate] 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. [^tax-1145-a3-no-certificate] The penalty in Tax Law § 1145(a)(3)(i) applies to any person required to obtain a Certificate of Authority who, without a valid one, sells taxable property or services or receives amusement charges. [^tax-1145-a3-no-certificate] The Department may remit all or part of it if the failure was due to reasonable cause and not willful neglect. [^tax-1145-a3-iv-reasonable-cause] A separate $50 penalty applies to a registered seller that fails to display its certificate as required. [^tax-1145-a4-display] Willfully making those sales without a valid certificate is a misdemeanor. [^tax-1817-a-misdemeanor] The tax itself is a personal liability. Every person required to collect tax is personally liable for the tax imposed, collected or required to be collected. [^tax-1133-a-personal-liability] Those persons include any officer, director or employee of a corporation who is under a duty to act for it in complying with the sales tax, and any member of a partnership or limited liability company. [^tax-1131-1-responsible-persons] A for-profit corporation's officers, and the officers of an incorporated nonprofit, can therefore be pursued for tax the entity should have collected. [^tax-1131-1-responsible-persons] [^tax-1133-a-personal-liability] ## Is a sales tax Certificate of Authority the same as a foreign corporation's authority to do business from the Department of State? {#department-of-state-authority} **Short answer.** 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. [^dos-tax-1134-a2-issuance] [^bcl-1303-attorney-general] [^npcl-1304-application-department-of-state] The sales tax registration duty in Tax Law § 1134 applies to every person required to collect tax, whether it is a New York or an out-of-state entity, incorporated or not. [^tax-1134-a1-any-person] The corporate filing is different in agency, trigger and consequence. Business Corporation Law § 1301(a) bars a foreign corporation from doing business in New York until it is authorized under that article, [^bcl-1301-foreign-authority] and Not-for-Profit Corporation Law § 1301(a) applies the same rule to a foreign not-for-profit corporation that conducts activities in New York. [^npcl-1301-foreign-authority] The Attorney General may sue to restrain a foreign corporation from doing business, or conducting activities, in New York without the required authority. [^bcl-1303-attorney-general] [^npcl-1303-attorney-general] Another consequence concerns litigation: an unauthorized foreign business corporation doing business in New York cannot maintain an action or special proceeding in New York until it is authorized and has paid the fees and taxes owed, but its contracts remain valid and it may defend suits. [^bcl-1312-no-suit] The Not-for-Profit Corporation Law has the same rule, including the preserved contracts and right to defend, for a foreign corporation conducting activities in New York without authority. [^npcl-1313-no-suit] The Appellate Division has described the doing-business standard for that bar as a heightened one, requiring proof that the corporation's activity in New York is systematic and regular. [^airtran-systematic-regular] The Not-for-Profit Corporation Law asks instead whether a foreign corporation conducts activities in New York and lists its own activities that do not count. [^npcl-1301-b-excluded-activities] No decision found in our review applies either statute to a single ticketed event, so the conservative course for a foreign corporation is to obtain authority before the event. [^bcl-1301-foreign-authority] [^npcl-1301-foreign-authority] [^bcl-1303-attorney-general] [^npcl-1303-attorney-general] The sales tax registration is required either way: the 20-day registration and the Certificate of Authority apply to the first taxable sale, whatever the seller's corporate status. [^tax-1134-a1-any-person] ## Which sales tax rate applies to a taxable event, and where is the current rate published? {#local-sales-tax-rates} **Short answer.** 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. [^rates-reg-527-10-c-place-of-amusement] [^rates-reg-526-7-e-place-of-delivery] The admissions regulation computes the tax on an individual admission charge at the rate in effect at the place of amusement. [^rates-reg-527-10-c-place-of-amusement] The general regulation on where a sale is taxable treats a sale as taxable where the property or service is delivered, or where possession passes to the purchaser. [^rates-reg-526-7-e-place-of-delivery] For admissions, the rate is the one at the address of the place of amusement. [^rates-reg-527-10-c-place-of-amusement] For food and drink, it is the one at the delivery location, ordinarily the venue when they are served there. [^rates-reg-526-7-e-place-of-delivery] The Department publishes the combined state and local rate for each locality, with the jurisdiction code used on returns, in [Publication 718](https://www.tax.ny.gov/pdf/publications/sales/pub718.pdf), and offers an online [jurisdiction and rate lookup by address](https://www8.tax.ny.gov/JRLA/jrlaStart). [^rates-pub-718-what-rates-include] [^rates-tb-st-825-lookup] Rates change, and the Department lists rate changes in its sales tax rate publications, so the current publication or the address lookup is the place to check the rate in effect on the event date. [^rates-tb-st-825-publications] As of October 2026 the state portion of every combined rate is 4 percent, with the applicable local rate and, where it applies, the Metropolitan Commuter Transportation District rate added to it, and that figure should be checked against the Department's current publications before it is relied on. [^rates-tb-st-8-state-and-local] [^rates-tb-st-825-combined-rate] ## How often must a seller registered for a ticketed event file sales tax returns? {#filing-frequency} **Short answer.** 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. [^tax-1136-a-quarterly-monthly] [^tb-st-275-monthly-trigger] Tax Law § 1136(a) requires quarterly returns from registrants whose taxable receipts, amusement charges and rents were under $300,000 in every quarter of the preceding four, and requires those that reached $300,000 in any of those quarters to file monthly part-quarterly returns in addition to the quarterly return. [^tax-1136-a-quarterly-monthly] Quarterly periods end on the last day of February, May, August and November, and each return is due within 20 days after the period ends. [^tax-1136-b-periods] The Department's filing bulletin counts taxable sales together with purchases subject to use tax toward the $300,000 figure, and says monthly filing begins the first month after the quarter in which the total reached $300,000. [^tb-st-275-monthly-trigger] The Department may move a quarterly filer to annual filing if its 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. It reviews its records each year and notifies an eligible seller, stating when the first annual return and the last quarterly return are due; a seller that wants to keep filing quarterly can tell the Department so. [^reg-533-3-annual] [^reg-533-3-annual-notice] [^tb-st-275-thresholds] A seller registered for a single event is in business for sales tax purposes once it holds a Certificate of Authority, even if it never makes a sale, [^tb-st-360-in-business] and the Appellate Division has held that registration and reporting duties apply even when no tax turns out to be due. [^felix-reporting-duty] It therefore files each return that falls due, including returns with no sales, and a vendor that stops operating must file a final return within 20 days afterward. [^reg-533-3-final-return] The Department's guide adds that a seller that stops doing business must surrender or destroy its Certificate of Authority and file the final return within 20 days. [^pub-750-closeout] ## What records must an event seller keep, and for how long? {#records} **Short answer.** 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. [^tax-1135-a1-records] [^reg-533-2-b1-documents] [^reg-533-2-three-years] 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 stated separately. [^tax-1135-a1-records] The regulation lists the documents: sales slips, invoices, receipts and contracts; guest checks and receipts from admissions such as ticket stubs; and cash register tapes and other original sales documents. [^reg-533-2-b1-documents] Records must be kept for three years from the due date of the return they relate to, or its filing date if later, and longer while a period remains open. [^reg-533-2-three-years] The Department's recordkeeping bulletin states the same minimum. [^tb-st-770-three-years] For an event, these records can show what the ticket bought, who sold the food and drinks, and any exemption claimed: for example, the ticket price list and sales report, the caterer and venue contracts and invoices, records of who ran and sold at the bar, and any exemption certificate the seller accepted or gave. [^reg-533-2-b1-documents] A venue relying on § 1123's partial exemption for an arts performance must also keep its menus and statements of charges. [^tax-1123-menus-records] ## Can a seller get a binding answer from the Department of Taxation and Finance on how its event will be taxed? {#advisory-opinions} **Short answer.** 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. [^tax-171-24-binding-effect] [^reg-2376-4-a-petitioner-facts-only] The Commissioner must issue the opinion within ninety days of the petition, extendable for good cause by no more than thirty days, so a petition filed less than about four months before an event may not be answered in time. [^tax-171-24-ninety-days] The petition must state a specific set of facts, [^tax-171-24-specific-facts] and the Department does not issue opinions to a person acting for an unidentified or hypothetical person or entity, so the seller itself, or its representative identifying it, must ask. [^reg-2376-1-a-no-hypothetical-petitioner] An opinion binds the Department only for the petitioner and only on the facts it describes, and if the Department later modifies or revokes it, the change operates prospectively only. [^tax-171-24-binding-effect] [^reg-2376-4-a-petitioner-facts-only] [^reg-2376-4-c-prospective-revocation] Advisory opinions issued to other sellers, including those cited in this guide, show how the Department has read the law but do not bind it in another seller's case. [^tax-171-24-binding-effect] [^advisory-tsb-a-14-4-opinion-note] ## How is a ticketed event with a catered meal and a cash bar taxed when an exempt organization sells the tickets? {#exempt-organization-catered-event} **Short answer.** 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. [^exorg-reg-527-10-examples] [^exorg-reg-529-7-i3] The analysis below is for a social dinner or dance and assumes that the organization has its own § 1116(a)(4) exemption, keeps all of the ticket proceeds and includes a catered meal in the ticket price. [^exorg-tax-1116-d-exceptions] The treatment of food and drink also depends on who sells them, how regularly the organization makes those sales, and whether another person required to collect tax operates on the same premises. [^exorg-reg-529-7-i3] The analysis runs in this order. 1. **Tickets.** An amusement charge by a § 1116(a)(4) organization is not taxable, [^exorg-tax-1116-a-exempt] and the regulation and the Department's guide state the admissions rule on the condition that all of the proceeds benefit the organization exclusively, which these assumptions meet. [^exorg-reg-527-10-examples] [^exorg-pub-843-admissions] The athletic and carnival exceptions do not apply to a dinner or a dance. [^exorg-tax-1116-d-exceptions] The cabaret question does not change this, because a cabaret charge is itself an amusement charge. [^exorg-tax-1101-d3-amusement] 2. **The dinner in the ticket.** An exempt organization's food sales are taxable only through an establishment it operates with regularity, frequency and continuity, or through a temporary establishment on the same premises as persons required to collect tax. [^exorg-reg-529-7-i3] The Department treats two or fewer dinners a year as not regular. [^exorg-pub-843-two-dinners] No authority found in our review addresses a meal served where the caterer or venue also sells to guests, so the conservative course in that setting is to treat the organization's meal sale as taxable and collect tax on the whole ticket price unless the meal charge is separately stated to the buyer, as the [question on bundled ticket prices](#bundled-ticket-price) explains. [^exorg-reg-529-7-i3] [^exorg-lake-grove-separate-statement] 3. **The cash bar.** If the caterer or venue sells the drinks to guests, it collects tax on them under § 1105(d). [^exorg-tax-1105-d] If the organization runs the bar itself alongside the venue's own taxable sales, the bar fits the regulation's temporary-establishment wording, so the conservative course is to register and collect tax on the drinks. [^exorg-reg-529-7-i3] 4. **The organization's purchases.** The caterer's charge to the organization is exempt only if the organization is the purchaser and payer of record, directly or through an authorized employee or agent identified on the invoice, and gives the caterer a properly completed Form ST-119.1, Exempt Organization Exempt Purchase Certificate. [^exorg-reg-529-7-h2] [^exorg-pub-843-st-119-1-purchases] 5. **Registration.** If the organization makes no taxable sales and has no other registration trigger, such as buying property for resale, it does not register for the event. If it will make taxable sales, such as running its own bar, it must register at least 20 days before, as the [registration question](#certificate-of-authority) explains. [^exorg-reg-529-7-i6] [^exorg-tax-1134-a1] An affiliated group with no exemption of its own is treated differently. Its tickets are taxable unless all of the proceeds go to a recipient § 1116(d)(1) lists, such as another exempt charitable or educational organization, and proceeds given to a public school district, or another governmental recipient not listed in § 1116(d)(1), do not qualify. [^exorg-reg-527-10-examples] For whatever it sells that is taxable, it would need a Certificate of Authority, registering at least 20 days before the first sale. [^exorg-tax-1134-a1] It would collect tax at the local rate where the event takes place. [^exorg-tb-st-825-rate-location] ## Are admissions and food taxable when a public school district or other New York governmental body sells tickets to its own event? {#governmental-seller-event} **Short answer.** 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](#food-and-drink). [^gov-pub-843-government] [^gov-tax-1116-b2] A school district is a political subdivision. [^gov-reg-529-2-school-district] The Department's guide says admission charges by New York governmental entities are exempt, but most of their food and drink sales are taxable. [^gov-pub-843-government] [^gov-pub-843-government-food] Section 1116(b)(2) withholds the exemption from food and drink sold through a restaurant, tavern or other establishment that a governmental entity operates, other than qualifying student meals, which a dinner sold to guests who are not students is not, as the [question on food and drink](#food-and-drink) explains. [^gov-tax-1116-b2] [^gov-tax-1105-dii-student-meals] No authority found in our review decides whether a district's one-time catered dinner for guests who are not students is such an establishment, and including the dinner in a district-sold ticket does not avoid the question, so the conservative course is for the caterer or venue to sell the food and drinks directly to guests and collect the tax. [^gov-pub-843-government-food] [^gov-tax-1105-d] A district buys without tax using a governmental purchase order or similar document, not Form ST-119.1. [^gov-pub-843-no-st-119-1] Proceeds that pass to a public school district do not qualify a third party's ticket sales for § 1116(d)(1), because school districts are not listed there. [^gov-tax-1116-d1] Which entity sells the ticket therefore matters: the district selling its own tickets is exempt, while a group without its own exemption selling tickets for the district is not. [^gov-pub-843-government] [^gov-tax-1116-d1] An organization with its own § 1116(a)(4) exemption that sells tickets is covered by the [question on catered events sold by an exempt organization](#exempt-organization-catered-event). ## How is a ticketed event with dinner and dancing taxed when a for-profit corporation sells the tickets? {#for-profit-catered-event} **Short answer.** 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. [^corp-reg-527-12-new-years-eve] [^corp-oneill-recipient-collects] [^corp-reg-527-10-any-person] [^corp-tax-1105-d] [^corp-tax-1116-d1] 1. **Tickets.** The corporation is the recipient of the amusement charges and must collect the tax. [^corp-oneill-recipient-collects] An event with dinner and dancing is taxable either as an admission to a place of amusement [^corp-tax-1105-f1-admissions] [^corp-antique-world-dance] or, under the Department's regulation, as a cabaret charge that includes the food and drink. [^corp-reg-527-12-new-years-eve] 2. **Proceeds to an exempt organization or a school district.** The § 1116(d)(1) exemption applies only if all of the proceeds go to a listed organization, such as an exempt charitable or educational organization; proceeds to a public school district do not qualify. [^corp-reg-527-10-any-person] No authority found in our review approves a retained profit, fee or expense share, and the statute requires all of the proceeds, so the conservative course is to collect tax unless the whole ticket price goes to the listed organization. [^corp-tax-1116-d1] The [question on tickets sold by a for-profit company](#for-profit-ticket-seller) gives the details. 3. **Food and drink.** Food and drink the corporation sells separately, such as at its own bar, are taxable under § 1105(d), [^corp-tax-1105-d] and a single unapportioned price that includes taxable food is generally taxable in full. [^corp-lake-grove] The § 1116(d)(1) exemption removes the taxes imposed under § 1105(f) from qualifying admissions, [^corp-tax-1116-d1] and a cabaret charge under § 1105(f)(3) includes refreshment. [^corp-tax-1101-d4] No authority found in our review decides whether that admissions exemption reaches a cabaret charge, which includes the refreshments, so the conservative course when all of the proceeds go to a listed organization is to collect tax on the whole cabaret charge or first obtain an [advisory opinion](#advisory-opinions). [^corp-tax-1116-d1] [^corp-tax-1101-d4] [^corp-reg-527-12-new-years-eve] 4. **Registration, returns and records.** The corporation must file its registration at least 20 days before its first sale. [^corp-tax-1134-a1] If its taxable sales will fall within no more than two consecutive quarterly periods in any 12-month period, and the event is not a show or entertainment event, it can seek a temporary Certificate of Authority; show and entertainment vendors need a regular one. [^corp-pub-750-temporary] [^corp-tb-st-360-show-vendors] It collects tax at the local rate where the event takes place. [^corp-tb-st-825-rate-location] It files quarterly returns, and monthly part-quarterly returns as well if it reaches the $300,000 threshold, as the [filing question](#filing-frequency) explains. [^corp-tax-1136-a] It keeps records for at least three years from the later of each return's due date and filing date, and longer while they remain material to an open period or pending proceeding, as the [records question](#records) explains. [^corp-reg-533-2-three-years] Its officers who are under a duty to act for it in sales tax matters are themselves persons required to collect, [^corp-tax-1131-1-officers] and every such person is personally liable for the tax. [^corp-tax-1133-a] 5. **Corporate authority.** A foreign business corporation may not do business in New York until it is authorized. [^corp-bcl-1301] The Appellate Division has described the doing-business standard behind the related bar on suits as requiring activity in New York that is systematic and regular. [^corp-airtran-systematic-regular] No decision found in our review applies that standard to a single ticketed event, so the conservative course is to obtain authority before the event, as the [question on Department of State authority](#department-of-state-authority) explains; that filing does not replace the sales tax registration. [^corp-bcl-1301] [^corp-tax-1134-a1] [^about]: By Steven Obiajulu, J.D. Published by [openagreements.org](https://openagreements.org). Last reviewed 2026-10-08. License: CC BY 4.0. Steven Obiajulu, J.D. is admitted in New York. This article synthesizes New York primary law and is not legal advice. This article is for informational purposes only and does not create an attorney-client relationship. Source excerpts and linked materials belong to their owners. CC BY 4.0. Cite as Steven Obiajulu, *Sales Tax on Ticketed Events Under New York Law*, OpenAgreements (last updated October 8, 2026), https://openagreements.org/practice-guides/ticketed-event-sales-tax/us/new-york. [^tax-1105-f1-admissions]: **N.Y. Tax Law § 1105(f)(1) — Tax on admission charges to places of amusement** — "(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." *N.Y. Tax Law § 1105(f)(1) (2026).* [^antique-world-dance-amusement]: **Matter of Antique World, Inc. (Tax Appeals Tribunal)** — "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)." *Matter of Antique World, Inc., DTA Nos. 811565–811567 (N.Y. Tax App. Trib. Feb. 22, 1996).* [^admission-tax-1116-a-exempt-sellers]: **N.Y. Tax Law § 1116(a)(1)–(4) — Exempt organizations** — "(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." *N.Y. Tax Law § 1116(a)(1)–(4) (2026).* [^admission-tax-1116-d-proceeds]: **N.Y. Tax Law § 1116(d)(1)–(2) — Admissions benefiting exempt organizations** — "(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" *N.Y. Tax Law § 1116(d)(1)–(2) (2026).* [^tax-1101-d-admission-definitions]: **N.Y. Tax Law § 1101(d)(2)–(5) — Definitions of admission, amusement and cabaret charges** — "(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." *N.Y. Tax Law § 1101(d)(2)–(5) (2026).* [^tax-1101-d10-place-of-amusement]: **N.Y. Tax Law § 1101(d)(10) — Place of amusement** — "(10) Place of amusement. Any place where any facilities for entertainment, amusement, or sports are provided." *N.Y. Tax Law § 1101(d)(10) (2026).* [^book-center-expansive-terms]: **Matter of 1605 Book Center, Inc. v. Tax Appeals Tribunal** — "These terms are expansively defined and unqualifiedly intoned, and Tax Law § 1101 does not limit their sweep in the way appellant urges." *Matter of 1605 Book Ctr. v. Tax Appeals Trib., 83 N.Y.2d 240 (1994).* [^new-loudon-coa-burden-rule]: **Matter of 677 New Loudon Corp. v. State of New York Tax Appeals Tribunal** — "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])." *Matter of 677 New Loudon Corp. v. State of N.Y. Tax Appeals Trib., 19 N.Y.3d 1058 (2012).* [^new-loudon-coa-not-irrational]: **Matter of 677 New Loudon Corp. v. State of New York Tax Appeals Tribunal** — "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." *Matter of 677 New Loudon Corp. v. State of N.Y. Tax Appeals Trib., 19 N.Y.3d 1058 (2012).* [^gordon-musical-arts-two-conditions]: **Brian Gordon, Exotic Dance Club Wins Battle, Loses War, NYSSCPA Tax Stringer** — "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." *Brian Gordon, Exotic Dance Club Wins Battle, Loses War, NYSSCPA Tax Stringer (Nov. 1, 2016).* [^tb-st-8-nontaxable-list]: **N.Y. Dep't of Taxation & Fin., TB-ST-8, Admission Charges to a Place of Amusement** — "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;" *N.Y. Dep't of Taxation & Fin., TB-ST-8, Admission Charges to a Place of Amusement (updated Mar. 8, 2022).* [^tax-1105-f2-club-dues]: **N.Y. Tax Law § 1105(f)(2) — Tax on social and athletic club dues** — "(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." *N.Y. Tax Law § 1105(f)(2) (2026).* [^tax-1101-d6-d13-dues-club]: **N.Y. Tax Law § 1101(d)(6), (13) — Dues; social or athletic club** — "(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." *N.Y. Tax Law § 1101(d)(6)–(13) (2026).* [^reg-527-12-cabaret-definition]: **20 NYCRR § 527.12(b)(2) — Roof garden, cabaret or similar place** — "(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." *20 N.Y.C.R.R. § 527.12(b)(2) (2026).* [^reg-527-12-a-cabaret-imposition]: **20 NYCRR § 527.12(a) — Imposition of tax on roof garden and cabaret charges (Tax Law § 1105(f)(3))** — "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." *20 N.Y.C.R.R. § 527.12(a) (2026) (implementing N.Y. Tax Law § 1105(f)(3)).* [^tax-1123-cabaret-arts-exemption]: **N.Y. Tax Law § 1123 — Exemption for the arts-performance portion of a cabaret charge** — "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." *N.Y. Tax Law § 1123 (2026).* [^cabaret-tax-1116-a-exempt-sellers]: **N.Y. Tax Law § 1116(a)(1)–(4) — Exempt organizations** — "(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." *N.Y. Tax Law § 1116(a)(1)–(4) (2026).* [^tax-1101-d4-cabaret-charge]: **N.Y. Tax Law § 1101(d)(3)–(4) — Amusement charge; charge of a roof garden, cabaret or similar place** — "(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." *N.Y. Tax Law § 1101(d)(3)–(4) (2026).* [^reg-527-12-new-years-eve]: **20 NYCRR § 527.12(a), Example 3 — New Year's Eve party** — "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." *20 N.Y.C.R.R. § 527.12(a), Example 3 (2026).* [^tax-1105-d-food-drink]: **N.Y. Tax Law § 1105(d)(i) — Tax on food and drink sold by restaurants, taverns and caterers** — "(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;" *N.Y. Tax Law § 1105(d)(i)(1) (2026).* [^tax-1101-d12-cabaret-definition]: **N.Y. Tax Law § 1101(d)(12) — Roof garden, cabaret or other similar place** — "(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." *N.Y. Tax Law § 1101(d)(12) (2026).* [^hdv-cabaret-public-performance]: **Matter of HDV Manhattan, LLC v. Tax Appeals Tribunal of the State of New York** — "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)." *Matter of HDV Manhattan, LLC v. Tax Appeals Trib. of the State of N.Y., 156 A.D.3d 963 (3d Dep't 2017).* [^tsb-a-96-9-food-share-factor]: **N.Y. Dep't of Taxation & Fin., Advisory Opinion TSB-A-96(9)S** — "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." *N.Y. Dep't of Taxation & Fin., Advisory Opinion TSB-A-96(9)S (Feb. 22, 1996).* [^tax-1105-f1-admissions-cabaret]: **N.Y. Tax Law § 1105(f)(1) — Tax on admission charges to places of amusement** — "(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." *N.Y. Tax Law § 1105(f)(1) (2026).* [^cabaret-tax-1116-b2-establishment]: **N.Y. Tax Law § 1116(b)(1)–(2) — Sales that remain taxable when made by exempt organizations** — "(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;" *N.Y. Tax Law § 1116(b)(1)–(2) (2026).* [^tax-1116-a4-exempt-seller]: **N.Y. Tax Law § 1116(a)(1)–(4) — Exempt organizations** — "(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." *N.Y. Tax Law § 1116(a)(1)–(4) (2026).* [^reg-527-10-e2-dance-examples]: **20 NYCRR § 527.10(e)(2)(i), Examples 1 and 2 — Admissions whose proceeds benefit listed organizations** — "(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." *20 N.Y.C.R.R. § 527.10(e)(2)(i), Examples 1–2 (2026).* [^tax-1116-d-admissions-inure]: **N.Y. Tax Law § 1116(d)(1)–(2) — Admissions benefiting exempt organizations** — "(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" *N.Y. Tax Law § 1116(d)(1)–(2) (2026).* [^reg-529-7-i1-sales-exempt]: **20 NYCRR § 529.7(i)(1) — Sales by exempt organizations** — "(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." *20 N.Y.C.R.R. § 529.7(i)(1) (2026).* [^pub-843-admissions-exempt]: **N.Y. Dep't of Taxation & Fin., Publication 843, A Guide to Sales Tax in New York State for Exempt Organizations** — "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." *N.Y. Dep't of Taxation & Fin., Publication 843 (12/09), at 24.* [^tsb-a-85-44-dances-exempt]: **N.Y. Dep't of Taxation & Fin., Advisory Opinion TSB-A-85(44)S** — "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." *N.Y. Dep't of Taxation & Fin., Advisory Opinion TSB-A-85(44)S (1985).* [^tax-1116-d3-places-events]: **N.Y. Tax Law § 1116(d)(3) — Admissions to agricultural fairs, historic homes and historic sites** — "(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." *N.Y. Tax Law § 1116(d)(3) (2026).* [^noonan-by-or-to-exempt]: **Timothy P. Noonan (Hodgson Russ), The Nuts and Bolts of Sales Tax Issues for Exempt Organizations, State Tax Notes** — "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." *Timothy P. Noonan, The Nuts and Bolts of Sales Tax Issues for Exempt Organizations, 54 State Tax Notes 331 (Nov. 2, 2009).* [^pbp-admissions-inure]: **Pro Bono Partnership, Nonprofits and Sales Tax: A Guide to Exemptions in CT, NJ, and NY** — "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." *Pro Bono Partnership, Nonprofits and Sales Tax: A Guide to Exemptions in CT, NJ, and NY (July 2024).* [^reg-529-7-a3-unit-basis]: **20 NYCRR § 529.7(a)(3) — Exemption decided organization by organization** — "(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." *20 N.Y.C.R.R. § 529.7(a)(3) (2026).* [^pub-843-own-exemption-application]: **N.Y. Dep't of Taxation & Fin., Publication 843, A Guide to Sales Tax in New York State for Exempt Organizations** — "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." *N.Y. Dep't of Taxation & Fin., Publication 843 (12/09), at 12.* [^noonan-school-groups]: **Timothy P. Noonan (Hodgson Russ), The Nuts and Bolts of Sales Tax Issues for Exempt Organizations, State Tax Notes** — "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." *Timothy P. Noonan, The Nuts and Bolts of Sales Tax Issues for Exempt Organizations, 54 State Tax Notes 331 (Nov. 2, 2009).* [^reg-529-2-school-district]: **20 NYCRR § 529.2(a)(3) — Political subdivisions** — "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." *20 N.Y.C.R.R. § 529.2(a)(3) (2026).* [^buffalo-bills-government-admission]: **Matter of Buffalo Bills, Inc. (Tax Appeals Tribunal)** — "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." *Matter of Buffalo Bills, Inc., File No. 801879 (N.Y. Tax App. Trib. Dec. 8, 1988).* [^buffalo-bills-statute-over-regulation]: **Matter of Buffalo Bills, Inc. (Tax Appeals Tribunal)** — "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." *Matter of Buffalo Bills, Inc., File No. 801879 (N.Y. Tax App. Trib. Dec. 8, 1988).* [^pub-843-government-admissions]: **N.Y. Dep't of Taxation & Fin., Publication 843, A Guide to Sales Tax in New York State for Exempt Organizations** — "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." *N.Y. Dep't of Taxation & Fin., Publication 843 (12/09), at 7.* [^oneill-recipient-must-collect]: **Matter of O'Neill v. New York State Tax Appeals Tribunal** — "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 )." *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).* [^tax-1116-d1-any-seller]: **N.Y. Tax Law § 1116(d)(1) — Admissions benefiting exempt organizations** — "(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." *N.Y. Tax Law § 1116(d)(1) (2026).* [^tax-1131-1-persons-required]: **N.Y. Tax Law § 1131(1) — Persons required to collect tax** — "§ 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." *N.Y. Tax Law § 1131(1) (2026).* [^forprofit-tax-1105-f1-admissions]: **N.Y. Tax Law § 1105(f)(1) — Tax on admission charges to places of amusement** — "(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." *N.Y. Tax Law § 1105(f)(1) (2026).* [^forprofit-reg-527-12-a-cabaret-imposition]: **20 NYCRR § 527.12(a) — Imposition of tax on roof garden and cabaret charges (Tax Law § 1105(f)(3))** — "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." *20 N.Y.C.R.R. § 527.12(a) (2026) (implementing N.Y. Tax Law § 1105(f)(3)).* [^tax-1105-d-food-drink-forprofit]: **N.Y. Tax Law § 1105(d)(i) — Tax on food and drink sold by restaurants, taverns and caterers** — "(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;" *N.Y. Tax Law § 1105(d)(i)(1) (2026).* [^reg-527-10-e2-any-person]: **20 NYCRR § 527.10(e)(2)(i), Examples 1 and 2 — Admissions whose proceeds benefit listed organizations** — "(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." *20 N.Y.C.R.R. § 527.10(e)(2)(i), Examples 1–2 (2026).* [^tsb-a-17-8-facts-net-proceeds]: **N.Y. Dep't of Taxation & Fin., Advisory Opinion TSB-A-17(8)S** — "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." *N.Y. Dep't of Taxation & Fin., Advisory Opinion TSB-A-17(8)S (June 21, 2017).* [^tsb-a-17-8-recipient]: **N.Y. Dep't of Taxation & Fin., Advisory Opinion TSB-A-17(8)S** — "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." *N.Y. Dep't of Taxation & Fin., Advisory Opinion TSB-A-17(8)S (June 21, 2017).* [^tsb-a-17-8-athletic-rationale]: **N.Y. Dep't of Taxation & Fin., Advisory Opinion TSB-A-17(8)S** — "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." *N.Y. Dep't of Taxation & Fin., Advisory Opinion TSB-A-17(8)S (June 21, 2017).* [^tsb-a-17-8-remit-collected]: **N.Y. Dep't of Taxation & Fin., Advisory Opinion TSB-A-17(8)S** — "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." *N.Y. Dep't of Taxation & Fin., Advisory Opinion TSB-A-17(8)S (June 21, 2017).* [^tax-1105-d-food-drink-alcohol]: **N.Y. Tax Law § 1105(d)(i) — Tax on food and drink sold by restaurants, taverns and caterers** — "(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;" *N.Y. Tax Law § 1105(d)(i)(1) (2026).* [^tax-1116-b2-establishment]: **N.Y. Tax Law § 1116(b)(1)–(2) — Sales that remain taxable when made by exempt organizations** — "(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;" *N.Y. Tax Law § 1116(b)(1)–(2) (2026).* [^tb-st-110-caterer-charges]: **N.Y. Dep't of Taxation & Fin., TB-ST-110, Caterers and Catering Services** — "In general, a caterer's charges for food, beverages, and any services provided for a customer's event are subject to sales tax." *N.Y. Dep't of Taxation & Fin., TB-ST-110, Caterers and Catering Services (Apr. 8, 2019).* [^tb-st-110-room-rental]: **N.Y. Dep't of Taxation & Fin., TB-ST-110, Caterers and Catering Services** — "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." *N.Y. Dep't of Taxation & Fin., TB-ST-110, Caterers and Catering Services (Apr. 8, 2019).* [^tax-1131-1-bar-seller-collects]: **N.Y. Tax Law § 1131(1) — Persons required to collect tax** — "§ 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." *N.Y. Tax Law § 1131(1) (2026).* [^reg-527-8-l-gratuities]: **20 NYCRR § 527.8(l) — Gratuities and service charges** — "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." *20 N.Y.C.R.R. § 527.8(l) (2026).* [^tsb-a-24-44-food-resale]: **N.Y. Dep't of Taxation & Fin., Advisory Opinion TSB-A-24(44)S** — "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." *N.Y. Dep't of Taxation & Fin., Advisory Opinion TSB-A-24(44)S (Oct. 8, 2024).* [^reg-529-7-h-exempt-purchases]: **20 NYCRR § 529.7(h)(1)–(2) — Purchases by exempt organizations** — "(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." *20 N.Y.C.R.R. § 529.7(h)(1)–(2) (2026).* [^tax-1116-a1-government-purchaser]: **N.Y. Tax Law § 1116(a)(1)–(4) — Exempt organizations** — "(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." *N.Y. Tax Law § 1116(a)(1)–(4) (2026).* [^reg-529-7-i3-establishment]: **20 NYCRR § 529.7(i)(3) — Food and drink sold by exempt organizations** — "(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." *20 N.Y.C.R.R. § 529.7(i)(3) & Examples 7–12 (2026).* [^pub-843-dinners-two-a-year]: **N.Y. Dep't of Taxation & Fin., Publication 843, A Guide to Sales Tax in New York State for Exempt Organizations** — "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." *N.Y. Dep't of Taxation & Fin., Publication 843 (12/09), at 21–22.* [^pub-843-temporary-establishment]: **N.Y. Dep't of Taxation & Fin., Publication 843, A Guide to Sales Tax in New York State for Exempt Organizations** — "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." *N.Y. Dep't of Taxation & Fin., Publication 843 (12/09), at 21.* [^tsb-a-14-4-two-dinners]: **N.Y. Dep't of Taxation & Fin., Advisory Opinion TSB-A-14(4)S** — "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." *N.Y. Dep't of Taxation & Fin., Advisory Opinion TSB-A-14(4)S (Jan. 27, 2014).* [^tsb-a-14-4-suggested-donation]: **N.Y. Dep't of Taxation & Fin., Advisory Opinion TSB-A-14(4)S** — "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." *N.Y. Dep't of Taxation & Fin., Advisory Opinion TSB-A-14(4)S (Jan. 27, 2014).* [^nysscpa-two-dinners]: **NYSSCPA, State Finds Subtleties in Nonprofit Tax Query, The Trusted Professional** — "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." *NYSSCPA, State Finds Subtleties in Nonprofit Tax Query, The Trusted Professional (Feb. 18, 2014).* [^tax-1105-dii-student-meals]: **N.Y. Tax Law § 1105(d)(ii)(B) — Food and drink sold to students** — "(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" *N.Y. Tax Law § 1105(d)(ii)(B) (2026).* [^pub-843-government-food]: **N.Y. Dep't of Taxation & Fin., Publication 843, A Guide to Sales Tax in New York State for Exempt Organizations** — "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." *N.Y. Dep't of Taxation & Fin., Publication 843 (12/09), at 7.* [^reg-529-2-government-restaurant]: **20 NYCRR § 529.2(c)(2), Example 9 — Restaurant operated by a governmental agency** — "Example 9: A governmental agency operates a restaurant. The charges for the food and drink are subject to tax." *20 N.Y.C.R.R. § 529.2(c)(2), Example 9 (2026).* [^lake-grove-entire-package]: **Matter of Lake Grove Entertainment, LLC v. Megna** — "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." *Matter of Lake Grove Entertainment, LLC v. Megna, 81 A.D.3d 1191 (3d Dep't 2011).* [^lake-grove-separate-statement-rule]: **Matter of Lake Grove Entertainment, LLC v. Megna** — "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])." *Matter of Lake Grove Entertainment, LLC v. Megna, 81 A.D.3d 1191 (3d Dep't 2011).* [^tsb-a-24-44-catered-expenses]: **N.Y. Dep't of Taxation & Fin., Advisory Opinion TSB-A-24(44)S** — "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." *N.Y. Dep't of Taxation & Fin., Advisory Opinion TSB-A-24(44)S (Oct. 8, 2024).* [^lake-grove-internal-split]: **Matter of Lake Grove Entertainment, LLC v. Megna** — "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." *Matter of Lake Grove Entertainment, LLC v. Megna, 81 A.D.3d 1191 (3d Dep't 2011).* [^lake-grove-tax-stated-separately]: **Matter of Lake Grove Entertainment, LLC v. Megna** — "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])." *Matter of Lake Grove Entertainment, LLC v. Megna, 81 A.D.3d 1191 (3d Dep't 2011).* [^noonan-bundled-price]: **Timothy P. Noonan (Hodgson Russ), Updates and Practice Notes on Recent New York Developments, State Tax Notes** — "Under New York's rules, however, when taxable and nontaxable items are sold for one bundled price, the entire charge is taxable." *Timothy P. Noonan, Updates and Practice Notes on Recent New York Developments, 48 State Tax Notes 745 (June 2, 2008).* [^tax-1101-d4-cabaret-bundled-charge]: **N.Y. Tax Law § 1101(d)(3)–(4) — Amusement charge; charge of a roof garden, cabaret or similar place** — "(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." *N.Y. Tax Law § 1101(d)(3)–(4) (2026).* [^tsb-a-15-30-entire-charge]: **N.Y. Dep't of Taxation & Fin., Advisory Opinion TSB-A-15(30)S** — "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." *N.Y. Dep't of Taxation & Fin., Advisory Opinion TSB-A-15(30)S (July 15, 2015).* [^tsb-a-15-30-incidental-food]: **N.Y. Dep't of Taxation & Fin., Advisory Opinion TSB-A-15(30)S** — "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." *N.Y. Dep't of Taxation & Fin., Advisory Opinion TSB-A-15(30)S (July 15, 2015).* [^tsb-a-14-4-mandatory-payment]: **N.Y. Dep't of Taxation & Fin., Advisory Opinion TSB-A-14(4)S** — "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." *N.Y. Dep't of Taxation & Fin., Advisory Opinion TSB-A-14(4)S (Jan. 27, 2014).* [^tsb-a-14-4-voluntary-donation]: **N.Y. Dep't of Taxation & Fin., Advisory Opinion TSB-A-14(4)S** — "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." *N.Y. Dep't of Taxation & Fin., Advisory Opinion TSB-A-14(4)S (Jan. 27, 2014).* [^tsb-a-14-4-dining-tickets-bundled]: **N.Y. Dep't of Taxation & Fin., Advisory Opinion TSB-A-14(4)S** — "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." *N.Y. Dep't of Taxation & Fin., Advisory Opinion TSB-A-14(4)S (Jan. 27, 2014).* [^bundle-tax-1105-f1-admissions]: **N.Y. Tax Law § 1105(f)(1) — Tax on admission charges to places of amusement** — "(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." *N.Y. Tax Law § 1105(f)(1) (2026).* [^bundle-tax-1105-d-food-drink]: **N.Y. Tax Law § 1105(d)(i) — Tax on food and drink sold by restaurants, taverns and caterers** — "(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;" *N.Y. Tax Law § 1105(d)(i)(1) (2026).* [^dtf-exempt-page-st-119]: **N.Y. Dep't of Taxation & Fin., Exempt organizations (sales tax)** — "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." *N.Y. Dep't of Taxation & Fin., Exempt Organizations (updated Feb. 14, 2022).* [^reg-529-7-h2-direct-payer]: **20 NYCRR § 529.7(h)(2) — Exercising the purchase exemption** — "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." *20 N.Y.C.R.R. § 529.7(h)(2) (2026).* [^reg-529-7-i6-register]: **20 NYCRR § 529.7(i)(6) — Exempt organizations making taxable sales** — "(6) An exempt organization making taxable sales is required to register as a vendor, collect the appropriate tax, and file timely sales returns." *20 N.Y.C.R.R. § 529.7(i)(6) (2026).* [^pub-843-register-coa]: **N.Y. Dep't of Taxation & Fin., Publication 843, A Guide to Sales Tax in New York State for Exempt Organizations** — "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." *N.Y. Dep't of Taxation & Fin., Publication 843 (12/09), at 43.* [^spain-separate-coa]: **Colleen Spain (Farrell Fritz), Applying For State Tax Exemptions** — "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." *Colleen Spain, Applying For State Tax Exemptions, Farrell Fritz (via Mondaq) (Nov. 20, 2025).* [^stb-register-coa]: **Simpson Thacher & Bartlett, Changes to NYS Sales Tax Law Affecting Tax-Exempt Organizations** — "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." *Simpson Thacher & Bartlett LLP, Changes to NYS Sales Tax Law Affecting Tax-Exempt Organizations (Aug. 22, 2008).* [^pub-843-government-no-st-119-1]: **N.Y. Dep't of Taxation & Fin., Publication 843, A Guide to Sales Tax in New York State for Exempt Organizations** — "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.)" *N.Y. Dep't of Taxation & Fin., Publication 843 (12/09), at 6.* [^tax-1134-a1-twenty-days]: **N.Y. Tax Law § 1134(a)(1) — Registration** — "(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." *N.Y. Tax Law § 1134(a)(1) (2026).* [^tb-st-360-twenty-days]: **N.Y. Dep't of Taxation & Fin., TB-ST-360, How to Register for New York State Sales Tax** — "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." *N.Y. Dep't of Taxation & Fin., TB-ST-360, How to Register for New York State Sales Tax (Sept. 2, 2011).* [^tb-st-360-no-sales-before-certificate]: **N.Y. Dep't of Taxation & Fin., TB-ST-360, How to Register for New York State Sales Tax** — "You cannot legally make any taxable sales until you have received your Certificate of Authority." *N.Y. Dep't of Taxation & Fin., TB-ST-360, How to Register for New York State Sales Tax (Sept. 2, 2011).* [^tax-1134-a2-issuance]: **N.Y. Tax Law § 1134(a)(2) — Issuance of the Certificate of Authority** — "(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." *N.Y. Tax Law § 1134(a)(2) (2026).* [^tax-1131-1-registrants-collect]: **N.Y. Tax Law § 1131(1) — Persons required to collect tax** — "§ 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." *N.Y. Tax Law § 1131(1) (2026).* [^felix-register-despite-no-liability]: **Matter of Felix Industries, Inc. v. State of New York Tax Appeals Tribunal** — "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." *Matter of Felix Indus. v. State of N.Y. Tax Appeals Trib., 183 A.D.2d 203 (3d Dep't 1992).* [^reg-529-7-i6-taxable-sales-register]: **20 NYCRR § 529.7(i)(6) — Exempt organizations making taxable sales** — "(6) An exempt organization making taxable sales is required to register as a vendor, collect the appropriate tax, and file timely sales returns." *20 N.Y.C.R.R. § 529.7(i)(6) (2026).* [^tax-1131-11-temporary-vendor]: **N.Y. Tax Law § 1131(11) — Temporary vendor** — "(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." *N.Y. Tax Law § 1131(11) (2026).* [^tax-1134-a2-term]: **N.Y. Tax Law § 1134(a)(2) — Term of a Certificate of Authority** — "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." *N.Y. Tax Law § 1134(a)(2) (2026).* [^pub-750-temporary-coa]: **N.Y. Dep't of Taxation & Fin., Publication 750, A Guide to Sales Tax in New York State** — "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." *N.Y. Dep't of Taxation & Fin., Publication 750 (11/15), at 11.* [^tb-st-360-temporary-dates]: **N.Y. Dep't of Taxation & Fin., TB-ST-360, How to Register for New York State Sales Tax** — "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." *N.Y. Dep't of Taxation & Fin., TB-ST-360, How to Register for New York State Sales Tax (Sept. 2, 2011).* [^tb-st-360-one-temporary]: **N.Y. Dep't of Taxation & Fin., TB-ST-360, How to Register for New York State Sales Tax** — "You may not apply for more than one temporary Certificate of Authority for any 12-month period." *N.Y. Dep't of Taxation & Fin., TB-ST-360, How to Register for New York State Sales Tax (Sept. 2, 2011).* [^tax-1131-6-show]: **N.Y. Tax Law § 1131(6) — Show** — "(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." *N.Y. Tax Law § 1131(6) (2026).* [^tax-1131-9-entertainment-event]: **N.Y. Tax Law § 1131(9) — Entertainment event** — "(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." *N.Y. Tax Law § 1131(9) (2026).* [^pub-750-show-vendors]: **N.Y. Dep't of Taxation & Fin., Publication 750, A Guide to Sales Tax in New York State** — "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." *N.Y. Dep't of Taxation & Fin., Publication 750 (11/15), at 10.* [^tb-st-360-show-vendors]: **N.Y. Dep't of Taxation & Fin., TB-ST-360, How to Register for New York State Sales Tax** — "Show and entertainment vendors may not apply for a temporary Certificate of Authority; they must apply for a regular Certificate of Authority." *N.Y. Dep't of Taxation & Fin., TB-ST-360, How to Register for New York State Sales Tax (Sept. 2, 2011).* [^tax-1131-5-show-promoter]: **N.Y. Tax Law § 1131(5) — Show promoter** — "(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." *N.Y. Tax Law § 1131(5) (2026).* [^tax-1134-b1-show-notice]: **N.Y. Tax Law § 1134(b)(1) — Show promoter notice** — "(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." *N.Y. Tax Law § 1134(b)(1) (2026).* [^tax-1134-c1-entertainment-promoter]: **N.Y. Tax Law § 1134(c)(1) — Entertainment promoter certificate** — "(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." *N.Y. Tax Law § 1134(c)(1) (2026).* [^tax-1145-a3-no-certificate]: **N.Y. Tax Law § 1145(a)(3)(i) — Penalty for doing business without a Certificate of Authority** — "(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." *N.Y. Tax Law § 1145(a)(3)(i) (2026).* [^tax-1145-a3-iv-reasonable-cause]: **N.Y. Tax Law § 1145(a)(3)(iv) — Remission for reasonable cause** — "(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." *N.Y. Tax Law § 1145(a)(3)(iv) (2026).* [^tax-1145-a4-display]: **N.Y. Tax Law § 1145(a)(4) — Failure to display a Certificate of Authority** — "(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." *N.Y. Tax Law § 1145(a)(4) (2026).* [^tax-1817-a-misdemeanor]: **N.Y. Tax Law § 1817(a) — Willful sales without a Certificate of Authority** — "(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." *N.Y. Tax Law § 1817(a) (2026).* [^tax-1133-a-personal-liability]: **N.Y. Tax Law § 1133(a) — Personal liability for the tax** — "(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." *N.Y. Tax Law § 1133(a) (2026).* [^tax-1131-1-responsible-persons]: **N.Y. Tax Law § 1131(1) — Officers, employees and members as persons required to collect** — "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." *N.Y. Tax Law § 1131(1) (2026).* [^dos-tax-1134-a2-issuance]: **N.Y. Tax Law § 1134(a)(2) — Issuance of the Certificate of Authority** — "(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." *N.Y. Tax Law § 1134(a)(2) (2026).* [^bcl-1303-attorney-general]: **N.Y. Bus. Corp. Law § 1303 — Violations** — "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." *N.Y. Bus. Corp. Law § 1303 (2026).* [^npcl-1304-application-department-of-state]: **N.Y. Not-for-Profit Corp. Law § 1304(a) — Application for authority** — "The application shall be signed and delivered to the department of state." *N.Y. Not-for-Profit Corp. Law § 1304(a) (2026).* [^tax-1134-a1-any-person]: **N.Y. Tax Law § 1134(a)(1) — Registration** — "(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." *N.Y. Tax Law § 1134(a)(1) (2026).* [^bcl-1301-foreign-authority]: **N.Y. Bus. Corp. Law § 1301(a) — Authorization of foreign corporations** — "(a) A foreign corporation shall not do business in this state until it has been authorized to do so as provided in this article." *N.Y. Bus. Corp. Law § 1301(a) (2026).* [^npcl-1301-foreign-authority]: **N.Y. Not-for-Profit Corp. Law § 1301(a) — Authorization of foreign corporations** — "(a) A foreign corporation shall not conduct activities in this state until it has been authorized to do so as provided in this article." *N.Y. Not-for-Profit Corp. Law § 1301(a) (2026).* [^npcl-1303-attorney-general]: **N.Y. Not-for-Profit Corp. Law § 1303 — Violations** — "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." *N.Y. Not-for-Profit Corp. Law § 1303 (2026).* [^bcl-1312-no-suit]: **N.Y. Bus. Corp. Law § 1312 — Actions or special proceedings by unauthorized foreign corporations** — "(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." *N.Y. Bus. Corp. Law § 1312 (2026).* [^npcl-1313-no-suit]: **N.Y. Not-for-Profit Corp. Law § 1313 — Actions or special proceedings by unauthorized foreign corporations** — "(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." *N.Y. Not-for-Profit Corp. Law § 1313 (2026).* [^airtran-systematic-regular]: **AirTran New York, LLC v. Midwest Air Group, Inc.** — "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])." *AirTran N.Y., LLC v. Midwest Air Group, Inc., 46 A.D.3d 208 (1st Dep't 2007).* [^npcl-1301-b-excluded-activities]: **N.Y. Not-for-Profit Corp. Law § 1301(b) — Activities that are not conducting activities** — "(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." *N.Y. Not-for-Profit Corp. Law § 1301(b) (2026).* [^rates-reg-527-10-c-place-of-amusement]: **20 NYCRR § 527.10(c)(1) — Computation of the tax on admission charges** — "(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." *20 N.Y.C.R.R. § 527.10(c)(1) (2026).* [^rates-reg-526-7-e-place-of-delivery]: **20 NYCRR § 526.7(e)(1) — Place where a sale is taxable** — "(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." *20 N.Y.C.R.R. § 526.7(e)(1) (2026).* [^rates-pub-718-what-rates-include]: **N.Y. Dep't of Taxation & Fin., Publication 718, New York State Sales and Use Tax Rates by Jurisdiction** — "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." *N.Y. Dep't of Taxation & Fin., Publication 718 (current edition at the link in the text).* [^rates-tb-st-825-lookup]: **N.Y. Dep't of Taxation & Fin., TB-ST-825, Sales Tax Rates, Additional Sales Taxes, and Fees** — "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." *N.Y. Dep't of Taxation & Fin., TB-ST-825, Sales Tax Rates, Additional Sales Taxes, and Fees (updated July 9, 2021).* [^rates-tb-st-825-publications]: **N.Y. Dep't of Taxation & Fin., TB-ST-825, Sales Tax Rates, Additional Sales Taxes, and Fees** — "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." *N.Y. Dep't of Taxation & Fin., TB-ST-825, Sales Tax Rates, Additional Sales Taxes, and Fees (updated July 9, 2021).* [^rates-tb-st-8-state-and-local]: **N.Y. Dep't of Taxation & Fin., TB-ST-8, Admission Charges to a Place of Amusement** — "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." *N.Y. Dep't of Taxation & Fin., TB-ST-8, Admission Charges to a Place of Amusement (updated Mar. 8, 2022).* [^rates-tb-st-825-combined-rate]: **N.Y. Dep't of Taxation & Fin., Tax Bulletin ST-825, Sales Tax Rates, Additional Sales Taxes and Fees** — "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." *N.Y. Dep't of Taxation & Fin., TB-ST-825 (2026).* [^tax-1136-a-quarterly-monthly]: **N.Y. Tax Law § 1136(a)(1)–(2) — Quarterly and part-quarterly returns** — "§ 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." *N.Y. Tax Law § 1136(a)(1)–(2) (2026).* [^tb-st-275-monthly-trigger]: **N.Y. Dep't of Taxation & Fin., TB-ST-275, Filing Requirements for Sales and Use Tax Returns** — "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." *N.Y. Dep't of Taxation & Fin., TB-ST-275, Filing Requirements for Sales and Use Tax Returns (updated Nov. 20, 2015).* [^tax-1136-b-periods]: **N.Y. Tax Law § 1136(b) — Return periods and due dates** — "(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." *N.Y. Tax Law § 1136(b) (2026).* [^reg-533-3-annual]: **20 NYCRR § 533.3 — Annual returns** — "(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." *20 N.Y.C.R.R. § 533.3(d)(2) (2026).* [^reg-533-3-annual-notice]: **20 NYCRR § 533.3 — Department notice of annual filing status** — "(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." *20 N.Y.C.R.R. § 533.3 (2026).* [^tb-st-275-thresholds]: **N.Y. Dep't of Taxation & Fin., TB-ST-275, Filing Requirements for Sales and Use Tax Returns** — "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." *N.Y. Dep't of Taxation & Fin., TB-ST-275, Filing Requirements for Sales and Use Tax Returns (updated Nov. 20, 2015).* [^tb-st-360-in-business]: **N.Y. Dep't of Taxation & Fin., TB-ST-360, How to Register for New York State Sales Tax** — "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." *N.Y. Dep't of Taxation & Fin., TB-ST-360, How to Register for New York State Sales Tax (Sept. 2, 2011).* [^felix-reporting-duty]: **Matter of Felix Industries, Inc. v. State of New York Tax Appeals Tribunal** — "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." *Matter of Felix Indus. v. State of N.Y. Tax Appeals Trib., 183 A.D.2d 203 (3d Dep't 1992).* [^reg-533-3-final-return]: **20 NYCRR § 533.3 — Final return** — "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." *20 N.Y.C.R.R. § 533.3(e)(1) (2026).* [^pub-750-closeout]: **N.Y. Dep't of Taxation & Fin., Publication 750, A Guide to Sales Tax in New York State** — "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." *N.Y. Dep't of Taxation & Fin., Publication 750 (11/15).* [^tax-1135-a1-records]: **N.Y. Tax Law § 1135(a)(1) — Records to be kept** — "§ 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." *N.Y. Tax Law § 1135(a)(1) (2026).* [^reg-533-2-b1-documents]: **20 NYCRR § 533.2(b)(1) — Sales records** — "(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." *20 N.Y.C.R.R. § 533.2(b)(1) (2026).* [^reg-533-2-three-years]: **20 NYCRR § 533.2(a)(3) — Retention period** — "(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." *20 N.Y.C.R.R. § 533.2(a)(3) (2026).* [^tb-st-770-three-years]: **N.Y. Dep't of Taxation & Fin., TB-ST-770, Recordkeeping Requirements for Sales Tax Vendors** — "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." *N.Y. Dep't of Taxation & Fin., TB-ST-770, Recordkeeping Requirements for Sales Tax Vendors (updated June 2, 2011).* [^tax-1123-menus-records]: **N.Y. Tax Law § 1123 — Exemption for the arts-performance portion of a cabaret charge** — "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." *N.Y. Tax Law § 1123 (2026).* [^tax-171-24-binding-effect]: **N.Y. Tax Law § 171, subdivision twenty-fourth — Effect of advisory opinions** — "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." *N.Y. Tax Law § 171, subd. twenty-fourth (2026).* [^reg-2376-4-a-petitioner-facts-only]: **20 NYCRR § 2376.4(a) — Effect of advisory opinions** — "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." *20 N.Y.C.R.R. § 2376.4(a) (2026).* [^tax-171-24-ninety-days]: **N.Y. Tax Law § 171, subdivision twenty-fourth — Advisory opinions** — "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." *N.Y. Tax Law § 171, subd. twenty-fourth (2026).* [^tax-171-24-specific-facts]: **N.Y. Tax Law § 171, subdivision twenty-fourth — Petition contents** — "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." *N.Y. Tax Law § 171, subd. twenty-fourth (2026).* [^reg-2376-1-a-no-hypothetical-petitioner]: **20 NYCRR § 2376.1(a) — Nature of advisory opinions** — "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." *20 N.Y.C.R.R. § 2376.1(a) (2026).* [^reg-2376-4-c-prospective-revocation]: **20 NYCRR § 2376.4(c) — Modification or revocation** — "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." *20 N.Y.C.R.R. § 2376.4(c) (2026).* [^advisory-tsb-a-14-4-opinion-note]: **N.Y. Dep't of Taxation & Fin., Advisory Opinion TSB-A-14(4)S (note on the effect of advisory opinions)** — "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." *N.Y. Dep't of Taxation & Fin., Advisory Opinion TSB-A-14(4)S (Jan. 27, 2014), note.* [^exorg-reg-527-10-examples]: **20 NYCRR § 527.10(e)(2)(i), Examples 1 and 2 — Admissions whose proceeds benefit listed organizations** — "(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." *20 N.Y.C.R.R. § 527.10(e)(2)(i), Examples 1–2 (2026).* [^exorg-reg-529-7-i3]: **20 NYCRR § 529.7(i)(3) — Food and drink sold by exempt organizations** — "(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." *20 N.Y.C.R.R. § 529.7(i)(3) & Examples 7–12 (2026).* [^exorg-tax-1116-d-exceptions]: **N.Y. Tax Law § 1116(d)(1)–(2) — Admissions benefiting exempt organizations** — "(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" *N.Y. Tax Law § 1116(d)(1)–(2) (2026).* [^exorg-tax-1116-a-exempt]: **N.Y. Tax Law § 1116(a)(1)–(4) — Exempt organizations** — "(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." *N.Y. Tax Law § 1116(a)(1)–(4) (2026).* [^exorg-pub-843-admissions]: **N.Y. Dep't of Taxation & Fin., Publication 843, A Guide to Sales Tax in New York State for Exempt Organizations** — "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." *N.Y. Dep't of Taxation & Fin., Publication 843 (12/09), at 24.* [^exorg-tax-1101-d3-amusement]: **N.Y. Tax Law § 1101(d)(3)–(4) — Amusement charge; charge of a roof garden, cabaret or similar place** — "(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." *N.Y. Tax Law § 1101(d)(3)–(4) (2026).* [^exorg-pub-843-two-dinners]: **N.Y. Dep't of Taxation & Fin., Publication 843, A Guide to Sales Tax in New York State for Exempt Organizations** — "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." *N.Y. Dep't of Taxation & Fin., Publication 843 (12/09), at 21–22.* [^exorg-lake-grove-separate-statement]: **Matter of Lake Grove Entertainment, LLC v. Megna** — "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])." *Matter of Lake Grove Entertainment, LLC v. Megna, 81 A.D.3d 1191 (3d Dep't 2011).* [^exorg-tax-1105-d]: **N.Y. Tax Law § 1105(d)(i) — Tax on food and drink sold by restaurants, taverns and caterers** — "(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;" *N.Y. Tax Law § 1105(d)(i)(1) (2026).* [^exorg-reg-529-7-h2]: **20 NYCRR § 529.7(h)(2) — Exercising the purchase exemption** — "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." *20 N.Y.C.R.R. § 529.7(h)(2) (2026).* [^exorg-pub-843-st-119-1-purchases]: **N.Y. Dep't of Taxation & Fin., Publication 843, A Guide to Sales Tax in New York State for Exempt Organizations** — "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." *N.Y. Dep't of Taxation & Fin., Publication 843 (12/09), at 16.* [^exorg-reg-529-7-i6]: **20 NYCRR § 529.7(i)(6) — Exempt organizations making taxable sales** — "(6) An exempt organization making taxable sales is required to register as a vendor, collect the appropriate tax, and file timely sales returns." *20 N.Y.C.R.R. § 529.7(i)(6) (2026).* [^exorg-tax-1134-a1]: **N.Y. Tax Law § 1134(a)(1) — Registration** — "(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." *N.Y. Tax Law § 1134(a)(1) (2026).* [^exorg-tb-st-825-rate-location]: **N.Y. Dep't of Taxation & Fin., TB-ST-825, Sales Tax Rates, Additional Sales Taxes, and Fees** — "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." *N.Y. Dep't of Taxation & Fin., TB-ST-825, Sales Tax Rates, Additional Sales Taxes, and Fees (updated July 9, 2021).* [^gov-pub-843-government]: **N.Y. Dep't of Taxation & Fin., Publication 843, A Guide to Sales Tax in New York State for Exempt Organizations** — "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." *N.Y. Dep't of Taxation & Fin., Publication 843 (12/09), at 7.* [^gov-tax-1116-b2]: **N.Y. Tax Law § 1116(b)(1)–(2) — Sales that remain taxable when made by exempt organizations** — "(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;" *N.Y. Tax Law § 1116(b)(1)–(2) (2026).* [^gov-reg-529-2-school-district]: **20 NYCRR § 529.2(a)(3) — Political subdivisions** — "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." *20 N.Y.C.R.R. § 529.2(a)(3) (2026).* [^gov-pub-843-government-food]: **N.Y. Dep't of Taxation & Fin., Publication 843, A Guide to Sales Tax in New York State for Exempt Organizations** — "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." *N.Y. Dep't of Taxation & Fin., Publication 843 (12/09), at 7.* [^gov-tax-1105-dii-student-meals]: **N.Y. Tax Law § 1105(d)(ii)(B) — Food and drink sold to students** — "(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" *N.Y. Tax Law § 1105(d)(ii)(B) (2026).* [^gov-tax-1105-d]: **N.Y. Tax Law § 1105(d)(i) — Tax on food and drink sold by restaurants, taverns and caterers** — "(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;" *N.Y. Tax Law § 1105(d)(i)(1) (2026).* [^gov-pub-843-no-st-119-1]: **N.Y. Dep't of Taxation & Fin., Publication 843, A Guide to Sales Tax in New York State for Exempt Organizations** — "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.)" *N.Y. Dep't of Taxation & Fin., Publication 843 (12/09), at 6.* [^gov-tax-1116-d1]: **N.Y. Tax Law § 1116(d)(1) — Admissions benefiting exempt organizations** — "(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." *N.Y. Tax Law § 1116(d)(1) (2026).* [^corp-reg-527-12-new-years-eve]: **20 NYCRR § 527.12(a), Example 3 — New Year's Eve party** — "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." *20 N.Y.C.R.R. § 527.12(a), Example 3 (2026).* [^corp-oneill-recipient-collects]: **Matter of O'Neill v. New York State Tax Appeals Tribunal** — "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 )." *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).* [^corp-reg-527-10-any-person]: **20 NYCRR § 527.10(e)(2)(i), Examples 1 and 2 — Admissions whose proceeds benefit listed organizations** — "(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." *20 N.Y.C.R.R. § 527.10(e)(2)(i), Examples 1–2 (2026).* [^corp-tax-1105-d]: **N.Y. Tax Law § 1105(d)(i) — Tax on food and drink sold by restaurants, taverns and caterers** — "(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;" *N.Y. Tax Law § 1105(d)(i)(1) (2026).* [^corp-tax-1116-d1]: **N.Y. Tax Law § 1116(d)(1) — Admissions benefiting exempt organizations** — "(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." *N.Y. Tax Law § 1116(d)(1) (2026).* [^corp-tax-1105-f1-admissions]: **N.Y. Tax Law § 1105(f)(1) — Tax on admission charges to places of amusement** — "(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." *N.Y. Tax Law § 1105(f)(1) (2026).* [^corp-antique-world-dance]: **Matter of Antique World, Inc. (Tax Appeals Tribunal)** — "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)." *Matter of Antique World, Inc., DTA Nos. 811565–811567 (N.Y. Tax App. Trib. Feb. 22, 1996).* [^corp-lake-grove]: **Matter of Lake Grove Entertainment, LLC v. Megna** — "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." *Matter of Lake Grove Entertainment, LLC v. Megna, 81 A.D.3d 1191 (3d Dep't 2011).* [^corp-tax-1101-d4]: **N.Y. Tax Law § 1101(d)(3)–(4) — Amusement charge; charge of a roof garden, cabaret or similar place** — "(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." *N.Y. Tax Law § 1101(d)(3)–(4) (2026).* [^corp-tax-1134-a1]: **N.Y. Tax Law § 1134(a)(1) — Registration** — "(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." *N.Y. Tax Law § 1134(a)(1) (2026).* [^corp-pub-750-temporary]: **N.Y. Dep't of Taxation & Fin., Publication 750, A Guide to Sales Tax in New York State** — "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." *N.Y. Dep't of Taxation & Fin., Publication 750 (11/15), at 11.* [^corp-tb-st-360-show-vendors]: **N.Y. Dep't of Taxation & Fin., TB-ST-360, How to Register for New York State Sales Tax** — "Show and entertainment vendors may not apply for a temporary Certificate of Authority; they must apply for a regular Certificate of Authority." *N.Y. Dep't of Taxation & Fin., TB-ST-360, How to Register for New York State Sales Tax (Sept. 2, 2011).* [^corp-tb-st-825-rate-location]: **N.Y. Dep't of Taxation & Fin., TB-ST-825, Sales Tax Rates, Additional Sales Taxes, and Fees** — "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." *N.Y. Dep't of Taxation & Fin., TB-ST-825, Sales Tax Rates, Additional Sales Taxes, and Fees (updated July 9, 2021).* [^corp-tax-1136-a]: **N.Y. Tax Law § 1136(a)(1)–(2) — Quarterly and part-quarterly returns** — "§ 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." *N.Y. Tax Law § 1136(a)(1)–(2) (2026).* [^corp-reg-533-2-three-years]: **20 NYCRR § 533.2(a)(3) — Retention period** — "(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." *20 N.Y.C.R.R. § 533.2(a)(3) (2026).* [^corp-tax-1131-1-officers]: **N.Y. Tax Law § 1131(1) — Officers, employees and members as persons required to collect** — "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." *N.Y. Tax Law § 1131(1) (2026).* [^corp-tax-1133-a]: **N.Y. Tax Law § 1133(a) — Personal liability for the tax** — "(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." *N.Y. Tax Law § 1133(a) (2026).* [^corp-bcl-1301]: **N.Y. Bus. Corp. Law § 1301(a) — Authorization of foreign corporations** — "(a) A foreign corporation shall not do business in this state until it has been authorized to do so as provided in this article." *N.Y. Bus. Corp. Law § 1301(a) (2026).* [^corp-airtran-systematic-regular]: **AirTran New York, LLC v. Midwest Air Group, Inc.** — "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])." *AirTran N.Y., LLC v. Midwest Air Group, Inc., 46 A.D.3d 208 (1st Dep't 2007).* For repeat use, install the skill: `npx skills add open-agreements/open-agreements` (lawyer-reviewed agreement templates + 50-state practice guides).