Bill Text: NY S08836 | 2017-2018 | General Assembly | Introduced

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Bill Title: Relates to the tax on combative sports and includes gross receipts from digital streaming over the internet as taxable.

Spectrum: Partisan Bill (Republican 1-0)

Status: (Introduced - Dead) 2018-05-23 - REFERRED TO INVESTIGATIONS AND GOVERNMENT OPERATIONS [S08836 Detail]

Download: New_York-2017-S08836-Introduced.html

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                STATE OF NEW YORK
        ________________________________________________________________________
                                          8836
                    IN SENATE
                                      May 23, 2018
                                       ___________
        Introduced  by  Sen.  GRIFFO -- read twice and ordered printed, and when
          printed to be committed to the Committee on Investigations and Govern-
          ment Operations
        AN ACT to amend the tax law, in relation to the  imposition  of  tax  on
          combative sport matches or exhibitions
          The  People of the State of New York, represented in Senate and Assem-
        bly, do enact as follows:
     1    Section 1. Section 452 of the tax law, as amended by chapter 32 of the
     2  laws of 2016, is amended to read as follows:
     3    § 452. Imposition of tax. [1.] On and after  October  first,  nineteen
     4  hundred  ninety-nine, a tax is hereby imposed and shall be paid upon the
     5  gross receipts of every  person  holding  any  professional  or  amateur
     6  boxing,  sparring,  combative  sport or wrestling match or exhibition in
     7  this state. Such tax shall be imposed on such gross receipts,  exclusive
     8  of any federal taxes, as follows:
     9    (a)  three percent of gross receipts from ticket sales, except that in
    10  no event shall the tax imposed by this  [paragraph]  subdivision  exceed
    11  fifty thousand dollars for any match or exhibition;
    12    (b)  three  percent of the sum of (i) gross receipts from broadcasting
    13  rights, and (ii) gross receipts from digital streaming over  the  Inter-
    14  net,  except  that in no event shall the tax imposed by this [paragraph]
    15  subdivision exceed fifty thousand dollars for any match or exhibition.
    16    [2. On and after the effective date of  this  subdivision,  a  tax  is
    17  hereby imposed and shall be paid upon the gross receipts of every person
    18  holding  any  authorized  combative  sport in this state, other than any
    19  professional or amateur boxing,  sparring  or  wrestling  exhibition  or
    20  match, exclusive of any federal taxes as follows:
    21    (a)  eight  and  one-half percent of gross receipts from ticket sales;
    22  and
    23    (b) three percent of the sum of (i) gross receipts  from  broadcasting
    24  rights,  and  (ii) gross receipts from digital streaming over the inter-
    25  net, except that in no event shall such tax  imposed  pursuant  to  this
    26  paragraph exceed fifty thousand dollars for any match or exhibition.]
    27    §  2.  This  act shall take effect immediately, and shall apply to all
    28  taxable years beginning on or after January 1, 2019.
         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD16002-01-8