Do you support this bill?

Senate Bill S4882

2021-2022 Legislative Session

Creates tax parity by imposing a six percent tax on all combative sport event ticket sales

download bill text pdf

Sponsored By

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

Please enter your contact information

Home address is used to determine the senate district in which you reside. Your support or opposition to this bill is then shared immediately with the senator who represents you.

Optional services from the NY State Senate:

Create an account. An account allows you to officially support or oppose key legislation, sign petitions with a single click, and follow issues, committees, and bills that matter to you. When you create an account, you agree to this platform's terms of participation.

Include a custom message for your Senator? (Optional)

Enter a message to your senator. Many New Yorkers use this to share the reasoning behind their support or opposition to the bill. Others might share a personal anecdote about how the bill would affect them or people they care about.

Actions

2021-S4882 (ACTIVE) - Details

Current Committee:
Senate Budget And Revenue
Law Section:
Tax Law
Laws Affected:
Amd §452, Tax L
Versions Introduced in Other Legislative Sessions:
2023-2024: S6034
2025-2026: S5966

2021-S4882 (ACTIVE) - Summary

Creates tax parity by imposing a six percent tax on all combative sport event ticket sales; taxes gross receipts from broadcasting rights and digital streaming over the internet of combative sport events.

2021-S4882 (ACTIVE) - Sponsor Memo

2021-S4882 (ACTIVE) - Bill Text download pdf 

                            
 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   4882
 
                        2021-2022 Regular Sessions
 
                             I N  S E N A T E
 
                             February 17, 2021
                                ___________
 
 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 a six 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. 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  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]  SIX 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. 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]  SIX 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-
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD09796-02-1

Comments

Open Legislation is a forum for New York State legislation. All comments are subject to review and community moderation is encouraged.

Comments deemed off-topic, commercial, campaign-related, self-promotional; or that contain profanity, hate or toxic speech; or that link to sites outside of the nysenate.gov domain are not permitted, and will not be published. Attempts to intimidate and silence contributors or deliberately deceive the public, including excessive or extraneous posting/posts, or coordinated activity, are prohibited and may result in the temporary or permanent banning of the user. Comment moderation is generally performed Monday through Friday. By contributing or voting you agree to the Terms of Participation and verify you are over 13.

Create an account. An account allows you to sign petitions with a single click, officially support or oppose key legislation, and follow issues, committees, and bills that matter to you. When you create an account, you agree to this platform's terms of participation.