STATE OF NEW YORK
________________________________________________________________________
6059
2025-2026 Regular Sessions
IN SENATE
March 5, 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 an eight and one-half 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] eight and one-half percent of gross receipts from ticket
12 sales[, except that in no event shall the tax imposed by this paragraph
13 exceed fifty thousand dollars for any match or exhibition];
14 (b) [three] eight and one-half percent of the sum of (i) gross
15 receipts from broadcasting rights, and (ii) gross receipts from digital
16 streaming over the internet, except that in no event shall the tax
17 imposed by this paragraph exceed fifty thousand dollars for any match or
18 exhibition.
19 2. On and after the effective date of this subdivision, a tax is here-
20 by imposed and shall be paid upon the gross receipts of every person
21 holding any authorized combative sport in this state, other than any
22 professional or amateur boxing, sparring or wrestling exhibition or
23 match, exclusive of any federal taxes as follows:
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD10638-01-5
S. 6059 2
1 (a) [three] eight and one-half percent of gross receipts from ticket
2 sales; and
3 (b) [three] eight and one-half percent of the sum of (i) gross
4 receipts from broadcasting rights, and (ii) gross receipts from digital
5 streaming over the internet, except that in no event shall such tax
6 imposed pursuant to this paragraph exceed fifty thousand dollars for any
7 match or exhibition.
8 § 2. This act shall take effect immediately and shall apply to taxes
9 imposed on and after such effective date.
