Bill Text: NY S04226 | 2025-2026 | General Assembly | Introduced

---

Bill Title: Relates to taxes on gross receipts from ticket sales, broadcasting rights and digital streaming over the internet of combative sport events.

Spectrum: Partisan Bill (Democrat 1-0)

Status: (Introduced) 2025-02-03 - REFERRED TO BUDGET AND REVENUE [S04226 Detail]

Download: New_York-2025-S04226-Introduced.html

---

                STATE OF NEW YORK
        ________________________________________________________________________

                                          4226

                               2025-2026 Regular Sessions

                    IN SENATE

                                    February 3, 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 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 and paragraph (a) of subdivision 2 as amended by section  1
     3  of  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 percent of gross receipts from ticket sales[, except that in
    12  no  event  shall the tax imposed by this paragraph exceed fifty thousand
    13  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] five percent of gross receipts from ticket sales; and

         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD07877-01-5
        S. 4226                             2

     1    (b) [three] five percent of the sum of (i) gross receipts from  broad-
     2  casting  rights, and (ii) gross receipts from digital streaming over the
     3  internet, except that in no event shall such  tax  imposed  pursuant  to
     4  this  paragraph  exceed  fifty thousand dollars for any match or exhibi-
     5  tion.
     6    §  2.  This act shall take effect immediately and shall apply to taxes
     7  imposed on and after such effective  date.  Effective  immediately,  the
     8  addition,  amendment  and/or  repeal of any rule or regulation necessary
     9  for the implementation of this act on its effective date are  authorized
    10  to be made and completed on or before such effective date.