250, there will be no additional tax other than the existing 45 per cent. For tickets costing Rs 251–350, government will charge 49.5 per cent entertainment tax. For tickets priced at Rs 351–500, the new tax will be 51.75 per cent, while tickets costing Rs 500 and above will attract 54 per cent tax. Maharashtra has 64 multiplexes. The state is expected to get additional revenue of Rs 30 crore in its coffers. Maharashtra has 64 multiplexes and 549 single-screen theatres. The cabinet has also approved to give a five-year tax exemption to single-screen theatres under municipal councils and a seven-year exemption in rural areas. Service tax is 12.36% and Maharashtra VAT is 5% on non-theatrical. The total tax in Maharashtra is 45% as entertainment tax, 5% VAT on non theatrical and in addition there is a stamp duty on the agreements entered in Maharashtra. The VAT on theatrical was waived from May 2011 but there is still a past issue from 2005 to 2011 which the government is yet to exempt. ok the main taxing jurisdiction may exempt foreign-source income from tax, the main taxing jurisdiction may exempt foreign-source income from tax if tax had been paid on it in another jurisdiction, or above some benchmark to not include tax haven jurisdictions, the main taxing jurisdiction may tax the foreign-source income but give a credit for foreign jurisdiction taxes paid. Rajasthan no-tax policy In March 2011, Rajasthan become the first state to exempt theatres from entertainment tax. In March 2009, the Rajasthan government started levying an entertainment tax of 23.08 per cent on gross and 30 per cent on net sales. Earlier in 2008, the government had reduced the entertainment tax from 40 per cent on net to 30 per cent on net sales. Chicago In Chicago, the entertainment tax is known as the amusement tax. Nowadays, the amusement tax is levied on cultural events (performances, exhibitions, etc.), commercial events (promotional shows, presentations), sport events of any kind (car races, tennis, horse-races, etc.), entertainment activities for public participation or attended based on paid membership (sport clubs, etc.) and virtually provided amusement services (paid television programmes, etc.) based on streaming basis. The general exemptions are events with religious purposes, events to support the veterans and generally all non-profiting events. The City of Chicago offers at their online site templates for amusement providers to be filled as well as complete guide