Creates tax parity by imposing a six percent tax on all combative sport event ticket sales; taxes gross receipts from broadcasting rights and digital streaming over the internet of combative sport events.
STATE OF NEW YORK
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5966
2025-2026 Regular Sessions
IN SENATE
March 4, 2025
___________
Introduced by Sen. PARKER -- read twice and ordered printed, and when
printed to be committed to the Committee on Budget and Revenue
AN ACT to amend the tax law, in relation to creating tax parity by
imposing a six percent tax on all combative sport event ticket sales
The People of the State of New York, represented in Senate and Assem-bly, do enact as follows:
1 Section 1. Section 452 of the tax law, as amended by chapter 32 of the
2 laws of 2016, paragraph (a) of subdivision 2 as amended by section 1 of
3 part RR of chapter 56 of the laws of 2024, is amended to read as
4 follows:
5 § 452. Imposition of tax. 1. On and after October first, nineteen
6 hundred ninety-nine, a tax is hereby imposed and shall be paid upon the
7 gross receipts of every person holding any professional or amateur
8 boxing, sparring or wrestling match or exhibition in this state. Such
9 tax shall be imposed on such gross receipts, exclusive of any federal
10 taxes, as follows:
11 (a) [three] six percent of gross receipts from ticket sales[, except
12 that in no event shall the tax imposed by this paragraph exceed fifty
13 thousand dollars for any match or exhibition];
14 (b) three percent of the sum of: (i) gross receipts from broadcasting
15 rights, and (ii) gross receipts from digital streaming over the inter-
16 net, except that in no event shall the tax imposed by this paragraph
17 exceed fifty thousand dollars for any match or exhibition.
18 2. On and after the effective date of this subdivision, a tax is here-
19 by imposed and shall be paid upon the gross receipts of every person
20 holding any authorized combative sport in this state, other than any
21 professional or amateur boxing, sparring or wrestling exhibition or
22 match, exclusive of any federal taxes as follows:
23 (a) [three] six percent of gross receipts from ticket sales; and
24 (b) three percent of the sum of (i) gross receipts from broadcasting
25 rights, and (ii) gross receipts from digital streaming over the inter-
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD10535-01-5
S. 5966 2
1 net, except that in no event shall such tax imposed pursuant to this
2 paragraph exceed fifty thousand dollars for any match or exhibition.
3 § 2. This act shall take effect immediately and shall apply to taxes
4 imposed on and after such effective date. Effective immediately, the
5 addition, amendment and/or repeal of any rule or regulation necessary
6 for the implementation of this act on its effective date are authorized
7 to be made and completed on or before such effective date.
