N.Y. Tax Law § 1122 — Exemption from tax on amusement charges

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