Theatrical productions are eligible to receive discounts from participating "Made in NY" Discount vendors. A production must meet one of the following criteria:
- funded by the NYC Department of Cultural Affairs, or
- produced by a nonprofit theatre company with a tax exempt 501c3 status, or
- produced by a member of A.R.T./New York, or
- listed in a current issue of the Theatrical Index.
In 1995, New York City enacted a new law under a subsection of the Commercial Rent Tax which offers theatrical productions in parts of Manhattan an exemption from rent tax for the first 52 weeks of production. The incentive applies to productions which use taxable facilities and are located on or south of the south side of 96th street in Manhattan. The 52 week period begins on the date that production of the theatrical work commences.
In 2005, the City adopted rules interpreting the statute to include dance plays among the theatrical works that qualify for the tax exemption and to further define when the production of a theatrical work begins. Under the new rules, productions which move from outside Manhattan or from a non-profit to a commercial theatre are entitled to start their 52 week clock afresh.
If you have questions about this incentive, contact the New York City Department of Finance via the "Contact Finance" facility on their website. Contact the NYC Department of Finance
Sales tax on most goods and services used for the production of live theatre in New York is exempt. This includes tangible personal property such as scenery and scenic elements, lighting and sound equipment, props and costumes; as well as services including installing, repairing, maintaining, or servicing tangible personal property; and producing, fabricating, processing, printing, or imprinting tangible personal property performed for a person who directly or indirectly furnishes the property.
In order for purchases to be exempt, performances of the named production are to be presented to the public in New York State at least five times a week for at least two consecutive weeks. The content of each of these performances must be the same. There must be an admission charge for each performance. The theatre or other place of assembly (excluding roof gardens, cabarets, or similar places) must have a seating capacity of at least 100 permanently installed seats.
To obtain the sales tax exemption, fill out Form ST-121.9 "Exempt Use Certificate for Certain Theatrical Productions" which is available from www.tax.ny.gov. Detailed instructions are included on the form.