Analysis of Taxable Sales Receipts

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Abstract
This article examines the results of a study to determine if the New York City Smoke-Free Air Act has had an adverse economic impact on the taxable sales receipts from the city's restaurant and hotel industries. The study found that real taxable sales from eating and drinking places and hotels in New York City increased by 2.1 percent and 36.9 percent, respectively, compared with levels two years before the smoke-free law took effect. During the same period, real taxable sales for eating and drinking establishments and hotels in the rest of the state experienced a 3.8 percent decrease and a modest 2.4 percent increase in sales, respectively.

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