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.
Last modified: February 3, 2019