New York Tax Law Article 19 - AUTHORIZED COMBATIVE SPORTS TAX

• 451 - Definitions.
  For purposes of this article, the term: 1. "Gross receipts from ticket sales" shall mean the total gross receipts of every person from the sale...
• 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...
• 453 - Payment of Tax.
  1. In the case of gross receipts from broadcasting rights, such tax shall be paid to the commissioner of taxation and finance or to employees...
• 454 - Agents of the Commissioner of Taxation and Finance.
  Employees and officers of the state athletic commission shall act as agents of the commissioner of taxation and finance in collecting the tax due under...
• 455 - Receipts Exempted From Tax.
  1. The gross receipts from any sparring, boxing or wrestling match or exhibition conducted under the supervision or the control of the New York state...
• 456 - Practice and Procedure.
  The provisions of article twenty-seven of this chapter shall apply with respect to the administration of and procedure with respect to the tax imposed under...

Last modified: February 3, 2019