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Authorized combative sports tax (formerly Boxing and wrestling exhibition tax)

Effective September 1, 2016, the boxing and wrestling tax has been expanded and renamed the authorized combative sports tax.

Authorized combative sports include:

  • boxing
  • wrestling
  • sparring
  • kick boxing
  • single discipline martial arts
  • mixed martial arts (MMA)

For events held on or after September 1, 2016, promoters of professional or amateur authorized combative sports events must report and pay the authorized combative sports tax.

If you promote boxing, sparring, or wrestling events

The gross receipts from boxing, sparring, and wrestling events are taxed as follows:

  • The gross receipts from ticket sales are taxed at 3%, and the maximum amount of tax due per event may not exceed $50,000.
  • The gross receipts from broadcasting rights are taxed at 3%, and the maximum due per event may not exceed $50,000.

If you promote kick boxing, single discipline martial arts, or MMA events

The gross receipts from kick boxing, single discipline martial arts, and MMA events are taxed as follows 

  • The gross receipts from ticket sales are taxed at 8.5%, with no maximum amount of tax due per event. 
  • The sum of the gross receipts from broadcasting rights and gross receipts from digital streaming over the Internet is taxed at 3%, and the maximum amount of tax due per event may not exceed $50,000.

Before September 1, 2016, only gross receipts from boxing, sparring, and wrestling events were subject to tax.

When to file and pay

Promoters must file Form MT-160, Authorized Combative Sports Tax Return, and pay the tax as noted below.

Gross receipts from admissions: file and pay the tax due within 10 days after the event.

Gross receipts from broadcasting rights: file and pay the tax due:

  • by the last day of the month in which receipts are received, and
  • by the fifth day of the following month for receipts received in the last five days of the month.

Gross receipts from broadcasting and gross receipts from digital streaming over the Internet (for other authorized combative sports): file and pay the tax due on the sum of all gross receipts:

  • by the last day of the month in which receipts are received, and
  • by the fifth day of the following month for receipts received in the last five days of the month.

See Form MT-160-I, Instructions for Form MT-160, for more information.

Exempt gross receipts

Gross receipts received from the following events are not subject to the tax:

  • events sponsored by or under the supervision of any university, college, school or other institution of learning recognized by the regents of the State of New York where all contestants are amateurs;
  • events sponsored by or under the supervision of the U. S. Amateur Boxing Federation or its local affiliates or the American Olympic Association; and
  • events held under the supervision or control of the New York State National Guard or naval militia where the contestants are members of the active militia.

Other requirements for promoters

Every promoter holding authorized combative sports events in New York State must:

  • register with the New York State Athletic Commission prior to holding an event, and 
  • submit event-specific reports.

Refer to the New York State Athletic Commission's website for additional information.

For more information

Updated: