NY State Senate Bill 2019-S5752

Senate Bill S5752

2019-2020 Legislative Session

Creates tax parity by imposing an eight and one-half percent tax on all combative sport event ticket sales

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Archive: Last Bill Status - In Senate Committee Budget And Revenue Committee

Introduced
- In Committee Assembly
- In Committee Senate
- On Floor Calendar Assembly
- On Floor Calendar Senate
- Passed Assembly
- Passed Senate
Delivered to Governor
Signed By Governor

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Actions

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	Assembly Actions - Lowercase Senate Actions - UPPERCASE
Jan 08, 2020	referred to budget and revenue
May 14, 2019	referred to budget and revenue

co-Sponsors

2019-S5752 (ACTIVE) - Details

See Assembly Version of this Bill:: A5593
Current Committee:: Senate Budget And Revenue
Law Section:: Tax Law
Laws Affected:: Amd §452, Tax L
Versions Introduced in Other Legislative Sessions:: 2017-2018: A11269
2021-2022: S5652, A785
2023-2024: S6620, A1081, A5254

2019-S5752 (ACTIVE) - Summary

Creates tax parity by imposing an eight and one-half percent tax on all combative sport event ticket sales.

2019-S5752 (ACTIVE) - Sponsor Memo

                                
 
BILL NUMBER: S5752

SPONSOR: PARKER
 
TITLE OF BILL:  An act to amend the tax law, in relation to creating
tax parity by imposing an eight and one-half percent tax on all comba-
tive sport event ticket sales

 
PURPOSE OR GENERAL IDEA OF THE BILL:

THIS BILL PROVIDES PARITY IN THE TAX OF GROSS RECEIPTS FROM TICKETS
SALES IMPOSED UPON COMBATIVE SPORTS AND REQUIRES REVENUE GENERATED FROM
DIGITAL STREAMING OF PROFESSIONAL AND AMATEUR BOXING, SPARRING AND WRES-
TLING MATCHES OR EXHIBITIONS TO BE SUBJECT TO TAXATION.

 
SUMMARY OF PROVISIONS:

SECTION ONE OF THE BILL AMENDS SECTION 452 OF THE TAX LAW, AS IT RELATES
TO CHANGING THE TAXATION OF GROSS RECEIPTS FROM TICKET SALES AT ANY
PROFESSIONAL OR AMATEUR BOXING, SPARRING OR WRESTLING MATCH OR EXHIBI-
TION FROM THREE PERCENT TO EIGHT AND ONE-HALF PERCENT.  ADDITIONALLY,
SECTION 452 OF THE TAX LAW IS AMENDED BY ADDING GROSS RECEIPTS FROM

DIGITAL STREAMING OVER THE INTERNET TO THE THREE PERCENT TAX IMPOSED
UPON BROADCASTING RIGHTS OF ANY PROFESSIONAL OR AMATEUR BOXING, SPARRING
OR WRESTLING MATCH.

SECTION TWO OF THE BILL RELATES TO THE EFFECTIVE DATE.

 
JUSTIFICATION:

CURRENTLY, TICKET SALES FROM PROFESSIONAL AND AMATEUR MIXED MARTIAL ARTS
EVENTS ARE TAXED AT A HIGHER PERCENTAGE THAN OTHER COMBATIVE SPORTS SUCH
AS BOXING, SPARRING OR WRESTLING. THIS BILL WOULD EQUALIZE THE TAXATION
OF TICKET SALES AMONG THE RESPECTIVE SPORTS.  ADDITIONALLY, MIXED
MARTIAL ARTS EVENTS MUST INCLUDE DIGITAL STREAMING REVENUE IN A THREE
PERCENT TAX ON BROADCASTING RIGHTS. PROFESSIONAL AND AMATEUR BOXING,
SPARRING AND WRESTLING EVENTS DO NOT HAVE TO INCLUDE REVENUE FROM
DIGITAL STREAMS IN THIS TAX. THIS BILL WILL REQUIRE THESE EVENTS TO
INCLUDE REVENUE FROM STREAMING IN THE THREE PERCENT TAX. THIS BILL
CREATES TAX PARITY BETWEEN THE DIFFERENT COMBATIVE SPORTS.

 
LEGISLATIVE HISTORY:

NEW BILL

 
FISCAL IMPLICATIONS FOR STATE AND LOCAL GOVERNMENTS:

INCREASE IN TAX REVENUE FROM COMBATIVE SPORTING EVENTS.

 
EFFECTIVE DATE:
THIS ACT SHALL TAKE EFFECT IMMEDIATELY.

2019-S5752 (ACTIVE) - Bill Text download pdf

                            
 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   5752
 
                        2019-2020 Regular Sessions
 
                             I N  S E N A T E
 
                               May 14, 2019
                                ___________
 
 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  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 and completed on or before such date.
 
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD06479-01-9

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Senate Bill S5752

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Sponsored By

Kevin S. Parker