Assembly Bill A5254

2023-2024 Legislative Session

Reduces the tax on combative sport event ticket sales to three percent

download bill text pdf

Sponsored By

Archive: Last Bill Status - Stricken

  • 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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2023-A5254 (ACTIVE) - Details

See Senate Version of this Bill:
S6620
Law Section:
Tax Law
Laws Affected:
Amd §452, Tax L
Versions Introduced in Other Legislative Sessions:
2017-2018: A11269
2019-2020: A5593, S5752
2021-2022: A785, S5652

2023-A5254 (ACTIVE) - Summary

Reduces the tax on combative sport event ticket sales to three percent.

2023-A5254 (ACTIVE) - Bill Text download pdf 

                             
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   5254
 
                        2023-2024 Regular Sessions
 
                           I N  A S S E M B L Y
 
                               March 7, 2023
                                ___________
 
 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 the  imposition  of  tax  on
   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 2 of section 452 of the tax law,  as  added  by
 chapter 32 of the laws of 2016, is amended to read as follows:
   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-
 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 and completed on or before such date.
 
 
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD03211-02-3

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