Haunted House Attractions Taxable in New York

Wednesday, January 31st, 2018

 
 
Skeletons popping out of window in haunted house.
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New York
Entertainment

A New York judge recently ruled that admission fees for attractions within a haunted house are taxable.

New York taxes admission charges in excess of 10 cents for the use of a place of amusement. A place of amusement includes any place where any facilities for entertainment, amusement, or sports are provided.

The taxpayer argued that its guests were not paying for the admission to a place of amusement but instead for the use of amusement devices, which is not taxable. The judge ruled that the attractions within the haunted house were not amusement devices such as coin operated games or rides, but taxable places of amusement.

https://www.ttrus.com/Haunted House Attractions


About TTR

Transaction (buying or selling things), Tax (the tax on this activity), Resources (our people, our website, our support services) - TTR, Inc.

TTR has a website that companies subscribe to and use daily. This website provides a list of everything that can be bought or sold in the U.S. It provides simple answers to whether buying or selling these items is taxable (subject to a sales tax or other tax), and it provides all the legal authority to support these tax answers.

TTR likes to keep things simple and fun, which is why it has great people who provide help to clients on any support questions they have about transaction tax issues.

Please visit TTR on the web at www.ttrus.com or call 866.578.8193.

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