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Senate Bill S7949

2023-2024 Legislative Session

Relates to creating 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

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2023-S7949 (ACTIVE) - Details

Current Committee:
Senate Budget And Revenue
Law Section:
Tax Law
Laws Affected:
Amd §452, Tax L
Versions Introduced in Other Legislative Sessions:
2021-2022: S9070
2025-2026: S6059

2023-S7949 (ACTIVE) - Summary

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

2023-S7949 (ACTIVE) - Sponsor Memo

2023-S7949 (ACTIVE) - Bill Text download pdf 

                             
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   7949
 
                             I N  S E N A T E
 
                              January 4, 2024
                                ___________
 
 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. 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] 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] EIGHT AND  ONE-HALF  percent  of  THE  SUM  OF  (I)  gross
 receipts  from broadcasting rights, AND (II) GROSS RECEIPTS FROM DIGITAL
 STREAMING OVER THE INTERNET, 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 percent of gross receipts  from  ticket  sales;
 and
   (b)  [three]  EIGHT  AND  ONE-HALF  percent  of  the  sum of (i) gross
 receipts from broadcasting rights, and (ii) gross receipts from  digital
 streaming  over  the  internet,  except  that in no event shall such tax
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD11840-01-3

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