STATE OF NEW YORK
________________________________________________________________________
6193
2023-2024 Regular Sessions
IN SENATE
April 3, 2023
___________
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 taxes on gross receipts from
ticket sales, broadcasting rights and digital streaming over the
internet of combative sport events
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, is amended to read as follows:
3 § 452. Imposition of tax. 1. On and after October first, nineteen
4 hundred ninety-nine, a tax is hereby imposed and shall be paid upon the
5 gross receipts of every person holding any professional or amateur
6 boxing, sparring or wrestling match or exhibition in this state. Such
7 tax shall be imposed on such gross receipts, exclusive of any federal
8 taxes, as follows:
9 (a) three percent of gross receipts from ticket sales[, except that in
10 no event shall the tax imposed by this paragraph exceed fifty thousand
11 dollars for any match or exhibition];
12 (b) three percent of the sum of: (i) gross receipts from broadcasting
13 rights, and (ii) gross receipts from digital streaming over the inter-
14 net, except that in no event shall the tax imposed by this paragraph
15 exceed fifty thousand dollars for any match or exhibition.
16 2. On and after the effective date of this subdivision, a tax is here-
17 by imposed and shall be paid upon the gross receipts of every person
18 holding any authorized combative sport in this state, other than any
19 professional or amateur boxing, sparring or wrestling exhibition or
20 match, exclusive of any federal taxes as follows:
21 (a) [eight and one-half] five percent of gross receipts from ticket
22 sales; and
23 (b) [three] five percent of the sum of (i) gross receipts from broad-
24 casting rights, and (ii) gross receipts from digital streaming over the
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD07548-01-3
S. 6193 2
1 internet, except that in no event shall such tax imposed pursuant to
2 this paragraph exceed fifty thousand dollars for any match or exhibi-
3 tion.
4 § 2. This act shall take effect immediately and shall apply to taxes
5 imposed on and after such effective date. Effective immediately, the
6 addition, amendment and/or repeal of any rule or regulation necessary
7 for the implementation of this act on its effective date are authorized
8 to be made and completed on or before such effective date.
