What's happening
This bill raises the tax on all combative sport event ticket sales to 8.5% and includes digital streaming receipts.
Why it matters
Significantly increases event costs. By raising the tax on ticket sales from 3% to 8.5%, the bill could substantially increase costs for promoters and potentially lead to higher ticket prices for fans of boxing, wrestling, and other combative sports.
Removes previous tax cap. The previous $50,000 cap on ticket sale tax per event is eliminated, meaning larger events could now face much higher tax bills, potentially affecting the profitability and attractiveness of hosting major matches in New York.
Expands tax to digital streaming. By explicitly including digital streaming receipts alongside traditional broadcasting rights, the bill ensures that revenue from online pay-per-view and other internet streams is taxed, recognizing the growing importance of digital platforms in sports entertainment.
Could impact event location decisions. Higher taxes and broader revenue definitions may influence promoters’ decisions on where to hold events, possibly making other states with lower taxes more attractive and impacting New York’s share of high-profile combat sports.
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Who cares
Headline styles
Tax All Fight Tickets Equally
Plain English, a few words. Used as the page title.
Sponsors
1 Co-sponsor
History
- Referred to budget and revenue
- Referred to budget and revenue
Companion bill
The same bill in the other chamber. A bill becomes law when one version passes both houses and the governor signs it, so either number can carry it.
Tax All Fight Ticket Sales
In Assembly Committee · Ways And Means · Sponsor Kenneth Zebrowski
Full text
1 pageUnderlined is new[Struck] is removedOfficial text on nysenate.gov ↗
STATE OF NEW YORK
5752
2019-2020 Regular Sessions
IN SENATE
May 14, 2019
Introduced by Sen. PARKER -- read twice and ordered printed, and when printed to be committed to the Committee on Budget and Revenue
AN ACT to amend the tax law, in relation to creating tax parity by imposing an eight and one-half percent tax on all combative sport event ticket sales
The People of the State of New York, represented in Senate and Assembly, do enact as follows:
Section 1. Subdivision 1 of section 452 of the tax law, as amended by chapter 32 of the laws of 2016, is amended to read as follows:
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] eight and one-half 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 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 exceed fifty thousand dollars for any match or exhibition.
§ 2. This act shall take effect immediately and shall apply to taxes imposed on and after such effective date. Effective immediately the addition, amendment and/or repeal of any rule or regulation necessary for the implementation of this act on its effective date are authorized to be made and completed on or before such date.
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD06479-01-9
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 creating tax parity by imposing an eight and one-half percent tax on all comba- tive sport event ticket sales
Purpose or general idea of the bill
THIS BILL PROVIDES PARITY IN THE TAX OF GROSS RECEIPTS FROM TICKETS SALES IMPOSED UPON COMBATIVE SPORTS AND REQUIRES REVENUE GENERATED FROM DIGITAL STREAMING OF PROFESSIONAL AND AMATEUR BOXING, SPARRING AND WRES- TLING MATCHES OR EXHIBITIONS TO BE SUBJECT TO TAXATION.
Summary of provisions
SECTION ONE OF THE BILL AMENDS SECTION 452 OF THE TAX LAW, AS IT RELATES TO CHANGING THE TAXATION OF GROSS RECEIPTS FROM TICKET SALES AT ANY PROFESSIONAL OR AMATEUR BOXING, SPARRING OR WRESTLING MATCH OR EXHIBI- TION FROM THREE PERCENT TO EIGHT AND ONE-HALF PERCENT. ADDITIONALLY, SECTION 452 OF THE TAX LAW IS AMENDED BY ADDING GROSS RECEIPTS FROM DIGITAL STREAMING OVER THE INTERNET TO THE THREE PERCENT TAX IMPOSED UPON BROADCASTING RIGHTS OF ANY PROFESSIONAL OR AMATEUR BOXING, SPARRING OR WRESTLING MATCH.
SECTION TWO OF THE BILL RELATES TO THE EFFECTIVE DATE.
Justification
CURRENTLY, TICKET SALES FROM PROFESSIONAL AND AMATEUR MIXED MARTIAL ARTS EVENTS ARE TAXED AT A HIGHER PERCENTAGE THAN OTHER COMBATIVE SPORTS SUCH AS BOXING, SPARRING OR WRESTLING. THIS BILL WOULD EQUALIZE THE TAXATION OF TICKET SALES AMONG THE RESPECTIVE SPORTS. ADDITIONALLY, MIXED MARTIAL ARTS EVENTS MUST INCLUDE DIGITAL STREAMING REVENUE IN A THREE PERCENT TAX ON BROADCASTING RIGHTS. PROFESSIONAL AND AMATEUR BOXING, SPARRING AND WRESTLING EVENTS DO NOT HAVE TO INCLUDE REVENUE FROM DIGITAL STREAMS IN THIS TAX. THIS BILL WILL REQUIRE THESE EVENTS TO INCLUDE REVENUE FROM STREAMING IN THE THREE PERCENT TAX. THIS BILL CREATES TAX PARITY BETWEEN THE DIFFERENT COMBATIVE SPORTS.
Legislative history
NEW BILL
Fiscal implications for state and local governments
INCREASE IN TAX REVENUE FROM COMBATIVE SPORTING EVENTS.
Effective date
THIS ACT SHALL TAKE EFFECT IMMEDIATELY.
Summaries, headlines and scores are AI-generated from the official bill text. How we score bills. Source: NYS Open Legislation.