STATE OF NEW YORK
________________________________________________________________________
8836
IN SENATE
May 23, 2018
___________
Introduced by Sen. GRIFFO -- read twice and ordered printed, and when
printed to be committed to the Committee on Investigations and Govern-
ment Operations
AN ACT to amend the tax law, in relation to the imposition of tax on
combative sport matches or exhibitions
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, combative sport or wrestling match or exhibition in
7 this state. Such tax shall be imposed on such gross receipts, exclusive
8 of any federal 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] subdivision exceed
11 fifty thousand 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 subdivision exceed fifty thousand dollars for any match or exhibition.
16 [2. On and after the effective date of this subdivision, a tax is
17 hereby 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 percent of gross receipts from ticket sales;
22 and
23 (b) three percent of the sum of (i) gross receipts from broadcasting
24 rights, and (ii) gross receipts from digital streaming over the inter-
25 net, except that in no event shall such tax imposed pursuant to this
26 paragraph exceed fifty thousand dollars for any match or exhibition.]
27 § 2. This act shall take effect immediately, and shall apply to all
28 taxable years beginning on or after January 1, 2019.
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD16002-01-8
