2023 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.