S 9407 New York Senate · 2025 Regular Session

Provides a sales tax exemption to any admission charge for a comedy performance

This bill removes sales tax on admission fees for comedy shows, including both scripted and unscripted stand-up performances. It applies to theaters, concert halls, and venues like cabarets or establishments that serve food while hosting comedy acts on a designated stage. The change would allow people to pay less for tickets to comedy performances while still paying sales tax on food and merchandise sold at the venue. The exemption takes effect at the start of the next sales tax quarter after the bill becomes law.
Bill status in committee 1 of 4 stages cleared
Introduction
Mar 2026
Committee Review
Floor Vote
Governor
Introduced Mar 10, 2026 Last action Jun 4, 2026
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Total actions
4
Key actions
0
Committee
2
Jun 4, 2026
Committee
COMMITTEE DISCHARGED AND COMMITTED TO RULES
upper
Mar 10, 2026
Committee
REFERRED TO BUDGET AND REVENUE
upper
1 primary · 4 co-sponsors

Sponsors