N.Y. Tax Law § 452: Imposition of tax

§ 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 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 gross receipts from broadcasting rights, 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

hereby 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

* NB Effective until December 1, 2024

* (a) three percent of gross receipts from ticket sales; and

* NB Effective December 1, 2024

(b) three 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 imposed pursuant to

this paragraph exceed fifty thousand dollars for any match or

exhibition.