STATE OF NEW YORK
________________________________________________________________________
785
2021-2022 Regular Sessions
IN ASSEMBLY
(Prefiled)
January 6, 2021
___________
Introduced by M. of A. ZEBROWSKI -- read once and referred to the
Committee on Ways and Means
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. Subdivision 1 of section 452 of the tax law, as amended by
2 chapter 32 of the laws of 2016, is amended to read as follows:
3 1. On and after October first, nineteen hundred ninety-nine, a tax is
4 hereby imposed and shall be paid upon the gross receipts of every person
5 holding any professional or amateur boxing, sparring or wrestling match
6 or exhibition in this state. Such tax shall be imposed on such gross
7 receipts, exclusive of any federal taxes, as follows:
8 (a) [three] eight and one-half percent of gross receipts from ticket
9 sales[, except that in no event shall the tax imposed by this paragraph
10 exceed fifty thousand dollars for any match or exhibition];
11 (b) three percent of the sum of: (i) gross receipts from broadcasting
12 rights, and (ii) gross receipts from digital streaming over the inter-
13 net, except that in no event shall the tax imposed by this paragraph
14 exceed fifty thousand dollars for any match or exhibition.
15 § 2. This act shall take effect immediately and shall apply to taxes
16 imposed on and after such effective date. Effective immediately the
17 addition, amendment and/or repeal of any rule or regulation necessary
18 for the implementation of this act on its effective date are authorized
19 to be made and completed on or before such date.
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD04416-01-1