# N.Y. TAX Law § 1123: Exemption from tax on the charge of a roof garden, cabaret or other similar place

> New York · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_NY_ATAX_A28_P3_S1123

## Section

- **Citation:** N.Y. TAX Law § 1123
- **Heading:** Exemption from tax on the charge of a roof garden, cabaret or other similar place
- **Jurisdiction:** New York
- **Kind:** Statutes
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** New York Code / Act TAX / Article 28 / Part 3 / Section 1123

## Text

§ 1123. Exemption from tax on the charge of a roof garden, cabaret or\nother similar place. The portion of the amount paid as the charge of a\nroof garden, cabaret or other similar place in the state for admission\nto attend a dramatic or musical arts performance at the place shall be\nexempt from the tax imposed by paragraph three of subdivision (f) of\nsection eleven hundred five of this article but only if:\n (a) the recipient states the charge for such admission separately from\nall other portions of such amount;\n (b) either (i) the separately stated charges for food, drink, service\nand merchandise are not less on a day when such place offers such a\nperformance as on a day when such place does not offer such performance\nor (ii) if such place is open for business only when it offers such a\nperformance, it separately states its charges for food, drink, service\nand merchandise and such separately stated charges are comparable to\ncharges for comparable food, drink, service and merchandise at other\nsuch places and restaurants and taverns in the United States census\nbureau metropolitan statistical area in which such place is located or\nin an immediately adjacent metropolitan statistical area or in a\ncomparable area if such place is not located in a metropolitan\nstatistical area; and\n (c) such place retains and makes available to the commissioner menus\nand any other statements of its charges, showing all of its charges for\nfood, drink, service, merchandise and admission, as part of the records\nrequired to be kept under section eleven hundred thirty-five of this\narticle.\n

## Nearby sections

- [N.Y. TAX Law § 1115 Exemptions from sales and use taxes](https://www.frixlaw.com/law-library/statutes/STATE_NY_ATAX_A28_P3_S1115.md)
- [N.Y. TAX Law § 1116 Exempt organizations](https://www.frixlaw.com/law-library/statutes/STATE_NY_ATAX_A28_P3_S1116.md)
- [N.Y. TAX Law § 1117 Certain sales of motor vehicles and vessels](https://www.frixlaw.com/law-library/statutes/STATE_NY_ATAX_A28_P3_S1117.md)
- [N.Y. TAX Law § 1118 Exemptions from use tax](https://www.frixlaw.com/law-library/statutes/STATE_NY_ATAX_A28_P3_S1118.md)
- [N.Y. TAX Law § 1119 Subject to the conditions and limitations provided for herein, a refund or credit shall be allowed for a tax paid pursuant to subdivision...](https://www.frixlaw.com/law-library/statutes/STATE_NY_ATAX_A28_P3_S1119.md)
- [N.Y. TAX Law § 1120 Refunds and credits with respect to motor fuel and diesel motor fuel](https://www.frixlaw.com/law-library/statutes/STATE_NY_ATAX_A28_P3_S1120.md)
- [N.Y. TAX Law § 1121 Refunds and credits with respect to cigarettes](https://www.frixlaw.com/law-library/statutes/STATE_NY_ATAX_A28_P3_S1121.md)
- [N.Y. TAX Law § 1122 Exemption from tax on amusement charges](https://www.frixlaw.com/law-library/statutes/STATE_NY_ATAX_A28_P3_S1122.md)
- [N.Y. TAX Law § 1123 Exemption from tax on the charge of a roof garden, cabaret or other similar place](https://www.frixlaw.com/law-library/statutes/STATE_NY_ATAX_A28_P3_S1123.md)

---

Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_NY_ATAX_A28_P3_S1123. Check the current official text before relying on it. Not legal advice.