N.Y. Comp. Codes R. & Regs. tit. 20 § 95.5
Current through Register Vol. 46, No. 50, December 11, 2024
The tax applies to the admission price of all tickets sold or otherwise disposed of, regardless of whether or not such tickets are used by the purchasers, and no refund, credit or deduction is allowable by reason of the non-use of any such ticket unless, for reasons satisfactory to the Department of Taxation and Finance, the admission price and the tax collected thereon by the licensee are refunded by the licensee to the purchaser.
N.Y. Comp. Codes R. & Regs. Tit. 20 § 95.5