Trapeze Artist Selling Admissions Must Collect and Remit New York Sales Tax

Thursday, March 28th, 2013

 
 
Share
Link
New York
General

The New York Commissioner of Taxation and Finance recently issued an advisory opinion requiring a trapeze artist to collect and remit sales tax on performances where the artist performs directly for the public and charges admissions. N.Y. Advisory Op. of the Commr. of Taxn. & Fin. TSB-A-13(7)S (Feb. 25, 2013).

The trapeze artist requested an opinion on the taxability of multiple circumstances. Most of them involved the trapeze artist being hired as an independent contractor, in various forms, where trapeze artist would not be directly collecting admissions from the public. The Commissioner determined that, in those independent contractor situations, the trapeze artist performs a non-taxable service. However, the Commissioner found that the tax imposed on "admission charges to places of amusement," would apply when the trapeze artist was directly performing for the public and directly charging admissions.

The Commissioner concluded that the aerial trapeze performance did not qualify for either of the exemptions for admissions related to dramatic and musical arts performances, or for the admissions exemption related to the circus. In the Commissioner's view, both admissions exemptions applied to particular types of entertainment, neither of which applied to the trapeze artist.


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.

Washington Announces Imported Goods Will Now Be Taxed

Thursday, March 21st, 2019 -The Washington Department of Revenue recently announced that effective March 14, 2019, a retail sales exemptio...

Marketplace Facilitators of Software Products to be...

Friday, March 15th, 2019 -The Commissioner of Taxation and Finance in New York released an advisory opinion that determined third partie...

Arkansas Rules on Taxability of Repairs and Labor Related...

Wednesday, March 13th, 2019 -The Arkansas Department of Finance and Administration recently released an administrative decision addressing ...

Studio Room Rental for Photography Sessions is Subject to...

Wednesday, March 6th, 2019 -The Missouri Department of Revenue (DOR) has released a letter ruling addressing the taxability of studio room...

Unprocessed Sand Not Taxable in Texas

Monday, March 4th, 2019 -The Texas Comptroller recently released a private letter ruling that found the mining and selling of unprocess...

California to Require Additional Registration and...

Friday, March 1st, 2019 -California recently released a special notice for out-of-state retailers who are required to register with the...