Sales & Use Tax Directive 13-4

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This Directive explains the imposition of a privilege tax, effective January 1, 2014, on the retailer’s net taxable sales or gross receipts to admission charges to an entertainment activity listed below at the 4.75% general State and applicable local and transit rates of sales and use tax.
a. A live performance or other live event of any kind.
b. A motion picture or film.
c. A museum, a cultural site, a garden, an exhibit, a show, or a similar attraction or a guided tour at any of these attractions.