Assembly Bill A5593

2019-2020 Legislative Session

Creates tax parity by imposing an eight and one-half percent tax on all combative sport event ticket sales

download bill text pdf

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Archive: Last Bill Status - In Assembly Committee

  • Introduced
    • In Committee Assembly
    • In Committee Senate
    • On Floor Calendar Assembly
    • On Floor Calendar Senate
    • Passed Assembly
    • Passed Senate
  • Delivered to Governor
  • Signed By Governor

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2019-A5593 (ACTIVE) - Details

See Senate Version of this Bill:
S5752
Current Committee:
Assembly Ways And Means
Law Section:
Tax Law
Laws Affected:
Amd §452, Tax L
Versions Introduced in Other Legislative Sessions:
2017-2018: A11269
2021-2022: A785, S5652
2023-2024: A1081, A5254, S6620

2019-A5593 (ACTIVE) - Summary

Creates tax parity by imposing an eight and one-half percent tax on all combative sport event ticket sales.

2019-A5593 (ACTIVE) - Bill Text download pdf 

                            
 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   5593
 
                        2019-2020 Regular Sessions
 
                           I N  A S S E M B L Y
 
                             February 13, 2019
                                ___________
 
 Introduced  by  M.  of  A.  ZEBROWSKI  --  read once and referred to the
   Committee on Ways and Means
 
 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  ASSEM-
 BLY, 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  INTER-
 NET,  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

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