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Senate Bill S8836

2017-2018 Legislative Session

Relates to the tax on combative sports

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Sponsored By

Archive: Last Bill Status - In Senate Committee Investigations And Government Operations Committee

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2017-S8836 (ACTIVE) - Details

Current Committee:
Senate Investigations And Government Operations
Law Section:
Tax Law
Laws Affected:
Amd §452, Tax L

2017-S8836 (ACTIVE) - Summary

Relates to the tax on combative sports and includes gross receipts from digital streaming over the internet as taxable.

2017-S8836 (ACTIVE) - Sponsor Memo

2017-S8836 (ACTIVE) - Bill Text download pdf 

                            
 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   8836
 
                             I N  S E N A T E
 
                               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:

   Section 1. Section 452 of the tax law, as amended by chapter 32 of the
 laws of 2016, is amended to read as follows:
   § 452. Imposition of tax. [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,  COMBATIVE  SPORT 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 percent of gross receipts from ticket sales, except that in
 no event shall the tax imposed by this  [paragraph]  SUBDIVISION  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]
 SUBDIVISION exceed fifty thousand dollars for any match or exhibition.
   [2. On and after the effective date of  this  subdivision,  a  tax  is
 hereby imposed and shall be paid upon the gross receipts of every person
 holding  any  authorized  combative  sport in this state, other than any
 professional or amateur boxing,  sparring  or  wrestling  exhibition  or
 match, exclusive of any federal taxes as follows:
   (a)  eight  and  one-half percent of gross receipts from ticket sales;
 and
   (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 such tax  imposed  pursuant  to  this
 paragraph exceed fifty thousand dollars for any match or exhibition.]
   §  2.  This  act shall take effect immediately, and shall apply to all
 taxable years beginning on or after January 1, 2019.

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