S T A T E O F N E W Y O R K
________________________________________________________________________
11269
I N A S S E M B L Y
July 25, 2018
___________
Introduced by COMMITTEE ON RULES -- (at request of 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:
Section 1. Subdivision 1 of section 452 of the tax law, as amended by
chapter 32 of the laws of 2016, is amended to read as follows:
1. On and after October first, nineteen hundred ninety-nine, a tax is
hereby imposed and shall be paid upon the gross receipts of every person
holding any professional or amateur boxing, sparring or wrestling match
or exhibition in this state. Such tax shall be imposed on such gross
receipts, exclusive of any federal taxes, as follows:
(a) [three] EIGHT AND ONE-HALF percent of gross receipts from ticket
sales[, except that in no event shall the tax imposed by this paragraph
exceed fifty thousand dollars for any match or exhibition];
(b) three percent of THE SUM OF: (I) gross receipts from broadcasting
rights, AND (II) GROSS RECEIPTS FROM DIGITAL STREAMING OVER THE INTER-
NET, except that in no event shall the tax imposed by this paragraph
exceed fifty thousand dollars for any match or exhibition.
§ 2. This act shall take effect immediately and shall apply to taxes
imposed on and after such effective date. Effective immediately the
addition, amendment and/or repeal of any rule or regulation necessary
for the implementation of this act on its effective date are authorized
to be made on or before such date.
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD16361-01-8
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