DTF-728 (10/12) (back)
Entertainment promoter includes:
Where to file
• the owner or operator of any facility or site where an entertainment event
Mail the completed application to:
is held and where sales are made by one or more entertainment vendors;
NYS TAX DEPARTMENT
• any person who either directly or indirectly rents, leases, or grants a
SALES TAX REGISTRATION UNIT
license for the use of space to one or more entertainment vendors at the
W A HARRIMAN CAMPUS
facility or site of an entertainment event;
ALBANY NY 12227
• any person who, under any arrangement, authorizes one or more
entertainment vendors to sell tangible personal property at the facility or
What to include on this application
site of an entertainment event; or
• any person who has any management responsibilities with respect to
A promoter may include all events that will be held at the same location
during one calendar year on one application form.
entertainment vendors making sales at an entertainment event.
Person includes an individual, partnership, limited liability company (LLC),
Separate applications are required for events that:
• are held at different locations;
society, association, corporation, etc.
• are held in another calendar year; or
• are not included on this form.
There may be more than one entertainment promoter for an entertainment
event. Each promoter is considered a co-promoter for that event.
If more than one person is an entertainment promoter for the same
entertainment event, only one of the entertainment promoters needs to fulfill
the requirements listed under Responsibilities of an entertainment promoter
Promoter information — Enter the name, address, and telephone number
to satisfy the obligations for all of the promoters for that entertainment
of the individual or organization promoting the entertainment events listed in
Federal EIN — Enter the promoter’s federal employer identification
Responsibilities of an entertainment promoter
number (EIN). If the promoter does not have an EIN, leave this item blank.
The following requirements apply only for entertainment events at which
vendors will offer items for sale that are subject to New York State sales
Name of entertainment facility/site — Enter the name of the facility or site
where the entertainment events will be held.
tax (If such items are not offered for sale, these requirements do not
apply.). In addition to applying for an Entertainment Promoter Certificate
Location of event(s) - street address — Enter the complete address of
(Form DTF-729), an entertainment promoter must:
the location where the entertainment events will be held.
1. Prominently display the Entertainment Promoter Certificate at the main
entrance to the event.
2. Allow only registered vendors to sell at the event. A promoter must make
List the events for which you are applying for a promoter certificate. All
certain that every vendor has a valid Certificate of Authority and that
events held at the location named in Part 1 during the same calendar year
each vendor prominently displays this certificate at the vendor’s primary
can be included on this application. If applicable, you must also provide the
name and address of each co-promoter.
3. Keep required records. Every vendor participating in an event must
furnish the promoter with a statement containing the vendor’s name,
Owner(s) and/or principal officer(s)
Part 3 —
address, and Certificate of Authority number. The promoter must keep a
If the promoter is an organization (corporation, partnership, society,
record of this information along with the date and place of the event.
association, etc.), enter the names of the owners or principal officers of the
4. File Form DTF-730, Report of Entertainment Event, for each month in
organization, their titles, social security numbers, and street addresses.
which an event is held. The report must be filed within 20 days of the last
day of the month being reported.
If the promoter is an individual, enter his or her name, social security
number, and home address.
Penalties for noncompliance
If an entertainment promoter fails to comply with any of the above
requirements, either or both of the following may occur:
The Commissioner of Taxation and Finance may collect and maintain personal
information pursuant to the New York State Tax Law, including but not limited to,
• revocation of all existing Entertainment Promoter Certificates
sections 5-a, 171, 171-a, 287, 308, 429, 475, 505, 697, 1096, 1142, and 1415
• denial of any application for an Entertainment Promoter Certificate, for up
of that Law; and may require disclosure of social security numbers pursuant to
42 USC 405(c)(2)(C)(i).
to six months
This information will be used to determine and administer tax liabilities and, when
In addition to any other penalties that might apply, any entertainment
authorized by law, for certain tax offset and exchange of tax information programs as
promoter who allows unregistered vendors to sell taxable items at an
entertainment event would be subject to a penalty, not to exceed $10,000
well as for any other lawful purpose.
for each event, and may be subject to criminal penalties as well.
Information concerning quarterly wages paid to employees is provided to certain
state agencies for purposes of fraud prevention, support enforcement, evaluation of
Criminal penalties may also be imposed on any entertainment promoter who
the effectiveness of certain employment and training programs and other purposes
operates without the required Entertainment Promoter Certificate.
authorized by law.
Failure to provide the required information may subject you to civil or criminal penalties,
Who must file
or both, under the Tax Law.
The Entertainment Promoter Certificate is required for entertainment events
This information is maintained by the Manager of Document Management, NYS Tax
at which sales of tangible personal property are made. If more than one
Department, W A Harriman Campus, Albany NY 12227; telephone (518) 457-5181.
person meets the definition of an entertainment promoter (see Definitions)
for the same entertainment event, only one of the entertainment promoters
needs to file this application for an Entertainment Promoter Certificate.
However, each co-promoter is ultimately responsible for the filing of this
application and for the accuracy of the information submitted.
Visit our Web site at
When to file
• get information and manage your taxes online
This application must be filed at least 20 days before the entertainment
• check for new online services and features
event is held. If more than one event is listed on the application, it must be
filed at least 20 days before the first scheduled event.
Sales Tax Information Center:
An application for a particular calendar year may not be filed before
To order forms and publications:
November of the preceding year.
The Tax Department will mail the Entertainment Promoter Certificate or a
Text Telephone (TTY) Hotline
notice of denial to the promoter within 10 days of receipt of this application.
(for persons with hearing and
If this application was properly and timely filed, and the promoter has not
speech disabilities using a TTY):
received the certificate or a notice of denial before the start of the event, the
promoter may proceed to authorize registered vendors to sell at the event.