N.Y. Tax Law § 455: Receipts exempted from tax

§ 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.