Insights

A Curtain Call on Theatrical Exemptions

What’s one thing Illinois, New York and California have in common? They all encourage attending cultural events, like plays and musicals, through specific sales and use tax exemptions on admission charges.

While most people focus on productions located in certain theaters within New York City, theatrical enthusiasts can also enjoy plays and musicals throughout the United States. California encourages such by not applying sales and use tax to ticket sales since it doesn’t consider them to be a sale of tangible personal property to such transactions. Additionally, Illinois does not impose state sales and use tax on admission charges to any cultural events, including plays and musicals.

Of course, New York is no exception. The taxability of admission charges to cultural events depends on the type and price of the event. Although New York imposes sales and use tax on admission charges over $0.10 to any place of amusement in the state, tickets to dramatic or musical performances, including Broadway, are excluded from sales and use tax.

Click here to see if your state applies tax on admission charges for plays or musicals.

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