What's happening
This bill amends the tax law to include combative sports under existing boxing and wrestling match tax rates, replacing higher, separate taxes.
Why it matters
Reduces the tax burden for combative sports (like MMA) by aligning their tax rates with those for boxing and wrestling, lowering the previous 8.5% ticket sales tax to 3% and maintaining a $50,000 cap per event. This could make New York a more attractive location for promoters and athletes, potentially increasing the number and size of events held in the state.
Eliminates the separate, higher tax structure that previously applied only to combative sports, creating a single, uniform tax framework for all professional and amateur fighting events. This simplifies compliance for event organizers who may stage different types of combat sports under one roof.
Explicitly includes digital streaming receipts alongside traditional broadcasting rights in the tax calculation, reflecting the growing importance of online viewership and ensuring the law remains current with modern media distribution. This could affect how revenues are reported and taxed, especially as streaming becomes a larger share of event income.
Albany, before your first meeting.
Every bill that moved yesterday, summarized in a sentence and ranked by impact. The Albany Scorecard follows on Sundays.
Free. Unsubscribe in one click. Want alerts on specific bills? Create an account.
Who cares
Headline styles
Tax Combative Sports Matches
Plain English, a few words. Used as the page title.
Sponsors
No co-sponsors yet.
History
- Referred to investigations and government operations
Full text
1 pageUnderlined is new[Struck] is removedOfficial text on nysenate.gov ↗
STATE OF NEW YORK
8836
IN SENATE
May 23, 2018
Introduced by Sen. GRIFFO -- read twice and ordered printed, and when printed to be committed to the Committee on Investigations and Government Operations
AN ACT to amend the tax law, in relation to the imposition of tax on combative sport matches or exhibitions
The People of the State of New York, represented in Senate and Assembly, 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, combative sport 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] subdivision exceed fifty thousand dollars for any match or exhibition;
(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 the tax imposed by this [paragraph] subdivision 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
(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.]
§ 2. This act shall take effect immediately, and shall apply to all taxable years beginning on or after January 1, 2019.
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD16002-01-8
Reflowed for reading: line numbers and page breaks removed. Cite the official text.
Sponsor's memo
Title of bill
An act to amend the tax law, in relation to the impo- sition of tax on combative sport matches or exhibitions
Purpose
To refine provisions of Chapter 32 of the Laws of 2016.
Summary of provisions
Section one amends section 452 of the tax law to refine provisions of Chapter 32 of the Laws of 2016 with regard to gross receipts tax on combative sports matches.
Section two provides the effective date.
Justification
Chapter 32 of the Laws of 2016 established protocols and a proper mech- anism to govern combative sports in New York state. This bill simply refines some of the provisions of the tax law as amended by that chap- ter.
Legislative history
New.
Fiscal implications
Additional revenue for the state.
Effective date
Immediate and applies to taxable years beginning on or after January 1, 2019.
Summaries, headlines and scores are AI-generated from the official bill text. How we score bills. Source: NYS Open Legislation.