N.Y. Tax Law § 451: Definitions

§ 451. Definitions. For purposes of this article, the term:

1. "Gross receipts from ticket sales" shall mean the total gross

receipts of every person from the sale of tickets to any authorized

combative sport held in this state, and without any deduction whatsoever

for commissions, brokerage, distribution fees, advertising or any other

expenses, charges and recoupments in respect thereto.

2. "Gross receipts from broadcasting rights" shall mean the total

gross receipts of every person from the sale, lease or other

exploitation of broadcasting, television and motion picture rights of

such match or exhibition held in this state, to the extent only,

however, that such price shall be attributable to transmissions and

presentations received or exhibited in this state, and without any

deductions whatsoever for commissions, brokerage, distribution fees,

advertising or any other expenses, charges and recoupments in respect

thereto.

3. "Person" includes a corporation, association, club, company,

partnership, limited liability company, estate, trust, liquidator,

fiduciary or other entity or individual liable for the tax imposed by

this article or under a duty to perform an act under this article.

4. "Authorized combative sport" shall mean any combative sport

authorized pursuant to section one thousand one of the general business

law.