N.Y. Tax Law § 1123 — Exemption from tax on the charge of a roof garden, cabaret or other similar place

§ 1123. Exemption from tax on the charge of a roof garden, cabaret or\nother similar place. The portion of the amount paid as the charge of a\nroof garden, cabaret or other similar place in the state for admission\nto attend a dramatic or musical arts performance at the place shall be\nexempt from the tax imposed by paragraph three of subdivision (f) of\nsection eleven hundred five of this article but only if:\n (a) the recipient states the charge for such admission separately from\nall other portions of such amount;\n (b) either (i) the separately stated charges for food, drink, service\nand merchandise are not less on a day when such place offers such a\nperformance as on a day when such place does not offer such performance\nor (ii) if such place is open for business only when it offers such a\nperformance, it separately states its charges for food, drink, service\nand merchandise and such separately stated charges are comparable to\ncharges for comparable food, drink, service and merchandise at other\nsuch places and restaurants and taverns in the United States census\nbureau metropolitan statistical area in which such place is located or\nin an immediately adjacent metropolitan statistical area or in a\ncomparable area if such place is not located in a metropolitan\nstatistical area; and\n (c) such place retains and makes available to the commissioner menus\nand any other statements of its charges, showing all of its charges for\nfood, drink, service, merchandise and admission, as part of the records\nrequired to be kept under section eleven hundred thirty-five of this\narticle.\n