NY Tax L § 1122 (2021)
2021 New York Laws TAX - Tax Article 28 - Sales and Compensating Use Taxes Part 3 - Exemptions 1122 - Exemption From Tax on Amusement Charges.

§  1122.  Exemption  from  tax  on amusement charges. (a) Seventy-five percent of the amount of the admission charge to a qualifying  place  of amusement  shall  be  exempt  from  the  tax imposed by paragraph one of subdivision (f) of section eleven hundred five of this article. A  place of amusement shall be a qualifying place of amusement if:  (1)  it  exists  on a year-round basis (whether or not it is open year round) at a fixed location in the state;  (2) the admission charge  to  such  place  entitles  patrons,  without additional  charge,  to  ride  at  least  seventy-five  percent  of  the amusement rides located at such place;  (3) the combined geographic area of the  amusement  rides  located  at such  place,  including  all fenced-in ride areas, walkways to and among the rides, areas where patrons wait  in  line  for  the  rides  and  all buildings,  structures,  machinery,  equipment  and ancillary facilities associated with the rides equals at least fifty percent  of  the  entire geographic area of such place; and  (4)  it  provides  to  each  person  to  whom  it delivers tickets for admission to such place a ticket or paper receipt stating the amount  of the admission charges paid by such person and the tax due thereon.   The  "entire  geographic  area of such place" shall include only areas within  the  perimeter  fencing  of  such  place  which  are   generally accessible  to  the  public  and which are accessible only by paying the charge for admission to such  place  and  shall  exclude  administrative areas,  parking  lots,  hotels,  campgrounds  and  picnic  areas, lakes, woodlands and other  undeveloped  areas  and  areas  devoted  to  retail activities,  such  as  games,  arcades  and food, beverage, souvenir and merchandise sales. "Amusement  rides"  shall  include  roller  coasters, ferris wheels, carousels, water slides and all other amusement rides and water   rides.   If   a   qualifying  place  of  amusement  also  offers "admission-only" tickets entitling patrons to be admitted to such place, but not to use the amusement rides at such place, this subdivision  will not apply to the admission charges for such "admission-only" tickets.  (b)  (1)  A place of amusement which begins admitting patrons during a year shall not, in  its  first  year  of  operation,  be  excluded  from classification  as  a  qualifying  place  of  amusement, as described in subdivision (a) of this section, because it has not existed  on  a  year round  basis,  so long as it admits patrons for the balance of that year (or the remainder of the applicable season in that  year  if  the  place closes  seasonally,  such  as during winter months) and years thereafter and the other conditions in such subdivision (a) are met.  (2) A place of amusement shall not, in its final year of operation, be excluded from classification as a  qualifying  place  of  amusement,  as described  in subdivision (a) of this section, because it does not exist on a year round basis in that year so long as it admits patrons for  the portion  of  the  final year that it is open and the other conditions in such subdivision (a) are met.  (c) Nothing in this section shall be construed as imposing tax  on  an admission  charge to a patron for admission to or use of, facilities for sporting activities in which such patron is to be a participant.