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Assembly Bill A785A

2021-2022 Legislative Session

Reduces the tax on combative sport event ticket sales to five percent

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Archive: Last Bill Status - In Assembly Committee

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Bill Amendments

2021-A785 - Details

See Senate Version of this Bill:
S5652
Current Committee:
Assembly Ways And Means
Law Section:
Tax Law
Laws Affected:
Amd §452, Tax L
Versions Introduced in Other Legislative Sessions:
2017-2018: A11269
2019-2020: A5593, S5752
2023-2024: A1081, A5254, S6620

2021-A785 - Summary

Reduces the tax on combative sport event ticket sales to five percent.

2021-A785 - Bill Text download pdf 

                            
 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                    785
 
                        2021-2022 Regular Sessions
 
                           I N  A S S E M B L Y
 
                                (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:
 
   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.
                                                            LBD04416-01-1

2021-A785A (ACTIVE) - Details

See Senate Version of this Bill:
S5652
Current Committee:
Assembly Ways And Means
Law Section:
Tax Law
Laws Affected:
Amd §452, Tax L
Versions Introduced in Other Legislative Sessions:
2017-2018: A11269
2019-2020: A5593, S5752
2023-2024: A1081, A5254, S6620

2021-A785A (ACTIVE) - Summary

Reduces the tax on combative sport event ticket sales to five percent.

2021-A785A (ACTIVE) - Bill Text download pdf 

                            
 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                  785--A
 
                        2021-2022 Regular Sessions
 
                           I N  A S S E M B L Y
 
                                (PREFILED)
 
                              January 6, 2021
                                ___________
 
 Introduced  by  M.  of  A.  ZEBROWSKI  --  read once and referred to the
   Committee on Ways and Means --  committee  discharged,  bill  amended,
   ordered reprinted as amended and recommitted to said committee
 
 AN  ACT  to  amend  the tax law, in relation to the imposition of tax on
   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  2 of section 452 of the tax law, as added by
 chapter 32 of the laws of 2016, is amended to read as follows:
   2. On and after the effective date of this subdivision, a tax is here-
 by 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] FIVE 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 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.
                                                            LBD04416-02-1

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