Form Dtf-728 - Application For Entertainment Promoter Certificate (Page 2 of 2) in pdf

Instructions (continued)

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

Co-promoters

• 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.

Specific instructions

If more than one person is an entertainment promoter for the same

entertainment event, only one of the entertainment promoters needs to fulfill

Part 1

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

event.

Part 2.

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.

Part 2

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

selling location.

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

Privacy notification

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.

Need help?

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:

(518) 485-2889

An application for a particular calendar year may not be filed before

To order forms and publications:

(518) 457-5431

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):

(518) 485-5082

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.

Form Dtf-728 - Application For Entertainment Promoter Certificate Page 2

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