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This entry was published on 2014-09-22
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SECTION 455
Receipts exempted from tax
Tax (TAX) CHAPTER 60, ARTICLE 19
§ 455. Receipts exempted from tax. 1. The gross receipts from any
sparring, boxing or wrestling match or exhibition conducted under the
supervision or the control of the New York state national guard or naval
militia where all of the contestants are members of the active militia
shall not be subject to the tax imposed by this article.

2. The gross receipts from any such match or exhibition where the
contestants are all amateurs, sponsored by or under the supervision of
any university, college, school or other institution of learning,
recognized by the regents of the state of New York shall not be subject
to the tax imposed by this article.

3. The gross receipts from any such matches or exhibitions where the
contestants are all amateurs sponsored by or under the supervision of
the U. S. Amateur Boxing Federation or its local affiliates or the
American Olympic Association shall not be subject to the tax imposed by
this article.

4. For the purpose of this section, an amateur is deemed to mean a
person who engages in boxing, sparring or wrestling matches and
exhibitions where no cash prizes are awarded to participants, and where
the prize competed for shall not in value exceed thirty-five dollars or,
in boxing, a maximum amount established by the U.S. Amateur Boxing
Federation.