NY State Senate Bill 2021-S4881A

Senate Bill S4881A

2021-2022 Legislative Session

Relates to taxes on gross receipts from ticket sales, broadcasting rights and digital streaming over the internet of combative sport events

download bill text pdf

Archive: Last Bill Status - In Senate Committee Budget And Revenue 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

Please enter your contact information

First Name

Last Name

Email Address

A valid email address is required.

Home address is used to determine the senate district in which you reside. Your support or opposition to this bill is then shared immediately with the senator who represents you.

Optional services from the NY State Senate:

Create an account. An account allows you to officially support or oppose key legislation, sign petitions with a single click, and follow issues, committees, and bills that matter to you. When you create an account, you agree to this platform's terms of participation.

Include a custom message for your Senator? (Optional)

Enter a message to your senator. Many New Yorkers use this to share the reasoning behind their support or opposition to the bill. Others might share a personal anecdote about how the bill would affect them or people they care about.

Actions

View Actions

	Assembly Actions - Lowercase Senate Actions - UPPERCASE
Jan 05, 2022	referred to budget and revenue
May 18, 2021	print number 4881a
May 18, 2021	amend and recommit to budget and revenue
Feb 17, 2021	referred to budget and revenue

Bill Amendments

Original

A (Active)

2021-S4881 - Details

Current Committee:: Senate Budget And Revenue
Law Section:: Tax Law
Laws Affected:: Amd §452, Tax L
Versions Introduced in Other Legislative Sessions:: 2023-2024: S6193
2025-2026: S4226

2021-S4881 - Summary

Relates to taxes on gross receipts from ticket sales, broadcasting rights and digital streaming over the internet of combative sport events.

2021-S4881 - Sponsor Memo

                                
 
BILL NUMBER: S4881

SPONSOR: PARKER
 
TITLE OF BILL:

An act to amend the tax law, in relation to taxes on gross receipts from
ticket sales, broadcasting rights and digital streaming over the inter-
net of combative sport events

 
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:

Amends Section 452 of the tax law to change the taxation of gross
receipts of ticket sales from any other professional or amateur boxing,
sparring or wrestling match or exhibition from from eight and a half

percent to three percent. Additionally, section 452 of the tax law is
amended by adding gross receipts from digital streaming over the inter-
net 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 or wrestling. This bill creates tax parity between the differ-
ent combative sports. Additionally, mixed martial arts events must
include digital streaming revenue in a three percent tax on broadcasting
rights. Currently, professional and amateur boxing, sparring and wrestl-
ing events do not have to include revenue from digital streams in this
tax. This bill will require these events to include revenue from stream-
ing in the three percent tax.

 
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.

2021-S4881 - Bill Text download pdf

                            
 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   4881
 
                        2021-2022 Regular Sessions
 
                             I N  S E N A T E
 
                             February 17, 2021
                                ___________
 
 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 taxes on gross receipts from
   ticket sales, broadcasting  rights  and  digital  streaming  over  the
   internet of combative sport events

   THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
 BLY, 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  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 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. On and after the effective date of this subdivision, a tax is here-
 by  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] THREE 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  inter-
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.

                                                            LBD09795-02-1

 S. 4881                             2
 
 net,  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 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 on or before such date.

2021-S4881A (ACTIVE) - Details

Current Committee:: Senate Budget And Revenue
Law Section:: Tax Law
Laws Affected:: Amd §452, Tax L
Versions Introduced in Other Legislative Sessions:: 2023-2024: S6193
2025-2026: S4226

2021-S4881A (ACTIVE) - Summary

Relates to taxes on gross receipts from ticket sales, broadcasting rights and digital streaming over the internet of combative sport events.

2021-S4881A (ACTIVE) - Sponsor Memo

                                
 
BILL NUMBER: S4881A

SPONSOR: PARKER
 
TITLE OF BILL:

An act to amend the tax law, in relation to taxes on gross receipts from
ticket sales, broadcasting rights and digital streaming over the inter-
net of combative sport events

 
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:

Amends Section 452 of the tax law to change the taxation of gross
receipts of ticket sales from any other professional or amateur boxing,
sparring or wrestling match or exhibition from from eight and a half

percent to three percent. Additionally, section 452 of the tax law is
amended by adding gross receipts from digital streaming over the inter-
net 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 or wrestling. This bill creates tax parity between the differ-
ent combative sports. Additionally, mixed martial arts events must
include digital streaming revenue in a three percent tax on broadcasting
rights. Currently, professional and amateur boxing, sparring and wrestl-
ing events do not have to include revenue from digital streams in this
tax. This bill will require these events to include revenue from stream-
ing in the three percent tax.

 
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.

2021-S4881A (ACTIVE) - Bill Text download pdf

                            
 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                  4881--A
 
                        2021-2022 Regular Sessions
 
                             I N  S E N A T E
 
                             February 17, 2021
                                ___________
 
 Introduced  by  Sen.  PARKER -- read twice and ordered printed, and when
   printed to be committed to the Committee  on  Budget  and  Revenue  --
   committee  discharged,  bill amended, ordered reprinted as amended and
   recommitted to said committee
 
 AN ACT to amend the tax law, in relation to taxes on gross receipts from
   ticket sales, broadcasting  rights  and  digital  streaming  over  the
   internet of combative sport events
 
   THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
 BLY, 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  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 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. On and after the effective date of this subdivision, a tax is here-
 by  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] FIVE percent of gross  receipts  from  ticket
 sales; and
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.

                                                            LBD09795-03-1

 S. 4881--A                          2
 
   (b)  [three] FIVE percent of the sum of (i) gross receipts from broad-
 casting 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  exhibi-
 tion.
   §  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 on or before such date.

Comments

Open Legislation is a forum for New York State legislation. All comments are subject to review and community moderation is encouraged.

Comments deemed off-topic, commercial, campaign-related, self-promotional; or that contain profanity, hate or toxic speech; or that link to sites outside of the nysenate.gov domain are not permitted, and will not be published. Attempts to intimidate and silence contributors or deliberately deceive the public, including excessive or extraneous posting/posts, or coordinated activity, are prohibited and may result in the temporary or permanent banning of the user. Comment moderation is generally performed Monday through Friday. By contributing or voting you agree to the Terms of Participation and verify you are over 13.

Create an account. An account allows you to sign petitions with a single click, officially support or oppose key legislation, and follow issues, committees, and bills that matter to you. When you create an account, you agree to this platform's terms of participation.