Authorized combative sports tax

For boxing, sparring, or wrestling events:

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

For kickboxing, single discipline martial arts, or MMA events:

• gross receipts from ticket sales are taxed at 3%, with no maximum amount of tax due per event; and
• the sum of 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.

The due date for filing Form MT-160, Authorized Combative Sports Tax Return, and paying the tax on gross receipts depends on whether the gross receipts are from ticket sales, broadcasting rights, or digital streaming.

• Gross receipts from ticket sales: File a return and pay the tax due within ten days after the date of the event.
• Gross receipts from broadcasting rights or digital streaming over the internet: File a return and pay the tax due by the last day of the month in which any portion of the gross receipts from broadcasting rights or digital streaming over the internet are received. However, for receipts received in the last five days of the month, file a separate return and pay the tax due by the fifth day of the following month.

Promoters that do not file a return and pay the tax due by the due date are subject to penalties, interest, or both. 

Promoters can calculate penalty and interest due using our Penalty and Interest Calculator.

For more information, see Form MT-160-I, Instructions for Form MT-160.

Gross receipts from ticket sales are the total gross receipts from the sale of tickets to any authorized combative sport event held in New York State, without any deductions for commissions, brokerage, distribution fees, advertising, or any other expenses, charges, and recoupments. 

Gross receipts from broadcasting rights are the total gross receipts from the sale, lease or other use of broadcasting, television and motion picture rights of an authorized combative sports match or exhibition held in this state, to the extent that the receipts are attributable to transmissions and presentations received or exhibited in this state. Deductions are not allowed for commissions, brokerage fees, distribution fees, advertising or any other expenses, charges, and recoupments. 

Gross receipts from digital streaming over the internet include all amounts received from digital streaming over the internet to the extent that those amounts are attributable to New York State. Promoters may exclude amounts they can demonstrate are attributable to an out of state viewing of the internet stream.

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

• amateur events sponsored by or under the supervision of any university, college, school, or other institution of learning recognized by New York State;
• events sponsored or supervised by 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.

Charges for admissions to taxable combative sports events are not subject to New York State and local sales and use tax.