"A new law that takes effect Jan. 1 expands the state sales tax to a broad range of admissions charges – including movies, college and professional sporting events, concerts, plays and museums.
The sales tax applied to those events includes both the 4.75 percent state rate plus additional sales tax levied at the county level.
That boosts the total tax from 6.75 percent to 7.5 percent, depending on the location.
Despite the Jan. 1 starting date, the impact on ticket prices will be delayed for many events. That’s because tickets that initially go on sale before Jan. 1 aren’t subject to the new tax – even if those tickets aren’t purchased until 2014.
...The sales tax change was ordered in a new law that also reduced personal and corporate income tax rates."