Admission Charges
What Sales and Use Tax is Due?
Gross receipts derived from an admission charge to an entertainment activity are subject to the general state and applicable local and transit rates of sales and use tax.
The sales and use tax is due at the time the admission charges are received notwithstanding that the admission charges may be for the right to attend an entertainment activity for a future date. Where season tickets are billed in advance of the season and payment is rendered at such time, the sales and use tax is due in the reporting period in which the payment is rendered.
Admission Charges
Admission charges subject to tax include:
- A charge for a single ticket.
- A multi-occasion ticket.
- A seasonal pass.
- An annual pass.
- A membership fee that provides for admission.
- A cover charge.
- A surcharge.
- A convenience fee.
- A processing fee.
- A facility charge.
- A facilitation fee, or similar charge.
- Any other charges included in gross receipts derived from admission.
What is an Entertainment Activity?
An entertainment activity is an activity listed below:
- A live performance or other live event of any kind, the purpose of which is for entertainment.
- A movie, motion picture, or film.
- A museum, a cultural site, a garden, an exhibit, a show, or a similar attraction.
- A guided tour at a museum, a cultural site, a garden, an exhibit, a show, or a similar attraction.
How to File and Pay?
Report and pay the tax due on admission charges to an entertainment activity on Form E-500, Sales and Use Tax Return, or through the Department's online filing and payment system.
How Do I Find More Resources?
Sales and Use Tax Bulletin 7 - Admission Charges to an Entertainment Activity, includes additional information regarding the following:
- Retailers of an admission charge to an entertainment activity.
- Exceptions that do not constitute gross receipts derived from an admission charge sold at retail.
- Exemptions related to admission charges to an entertainment activity.