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

other similar place. The portion of the amount paid as the charge of a

roof garden, cabaret or other similar place in the state for admission

to attend a dramatic or musical arts performance at the place shall be

exempt from the tax imposed by paragraph three of subdivision (f) of

section eleven hundred five of this article but only if:

(a) the recipient states the charge for such admission separately from

all other portions of such amount;

(b) either (i) the separately stated charges for food, drink, service

and merchandise are not less on a day when such place offers such a

performance as on a day when such place does not offer such performance

or (ii) if such place is open for business only when it offers such a

performance, it separately states its charges for food, drink, service

and merchandise and such separately stated charges are comparable to

charges for comparable food, drink, service and merchandise at other

such places and restaurants and taverns in the United States census

bureau metropolitan statistical area in which such place is located or

in an immediately adjacent metropolitan statistical area or in a

comparable area if such place is not located in a metropolitan

statistical area; and

(c) such place retains and makes available to the commissioner menus

and any other statements of its charges, showing all of its charges for

food, drink, service, merchandise and admission, as part of the records

required to be kept under section eleven hundred thirty-five of this

article.