N.Y. Tax Law § 452 — Imposition of tax

§ 452. Imposition of tax. 1. On and after October first, nineteen\nhundred ninety-nine, a tax is hereby imposed and shall be paid upon the\ngross receipts of every person holding any professional or amateur\nboxing, sparring or wrestling match or exhibition in this state. Such\ntax shall be imposed on such gross receipts, exclusive of any federal\ntaxes, as follows:\n (a) three percent of gross receipts from ticket sales, except that in\nno event shall the tax imposed by this paragraph exceed fifty thousand\ndollars for any match or exhibition;\n (b) three percent of gross receipts from broadcasting rights, except\nthat in no event shall the tax imposed by this paragraph exceed fifty\nthousand dollars for any match or exhibition.\n 2. On and after the effective date of this subdivision, a tax is\nhereby imposed and shall be paid upon the gross receipts of every person\nholding any authorized combative sport in this state, other than any\nprofessional or amateur boxing, sparring or wrestling exhibition or\nmatch, exclusive of any federal taxes as follows:\n * (a) eight and one-half percent of gross receipts from ticket sales;\nand\n * NB Effective until December 1, 2024\n * (a) three percent of gross receipts from ticket sales; and\n * NB Effective December 1, 2024\n (b) three percent of the sum of (i) gross receipts from broadcasting\nrights, and (ii) gross receipts from digital streaming over the\ninternet, except that in no event shall such tax imposed pursuant to\nthis paragraph exceed fifty thousand dollars for any match or\nexhibition.\n