Department of Taxation and Finance

MT-160-I Instructions for Form MT-160

Authorized Combative Sports Tax Return

MT-160-I

(7/26)

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General information

Who must file

If you are a promoter—including an individual, corporation, association, or club—holding any authorized combative sport match or exhibition in New York State, you must file a separate Form MT-160 for each event.

When to file

If you have gross receipts from ticket sales, you must file Form MT-160 and pay the tax no later than ten days after the date of the event.

If you have gross receipts from broadcasting rights and digital streaming over the Internet, you must file Form MT-160 and pay the tax by the last day of the month in which you receive any portion of these gross receipts. Exception: For receipts you receive in the last five days of the month, you may file a separate return and pay the tax due by the fifth day of the following month.

Where to file

Returns and remittances of tax may be mailed to the Commissioner of Taxation and Finance at:

Private delivery services: If you choose, you may use a private delivery service, instead of the U.S. Postal Service, to mail in your form and tax payment. However, if, at a later date, you need to establish the date you filed or paid your tax, you cannot use the date recorded by a private delivery service unless you used a delivery service that has been designated by the U.S. Secretary of the Treasury or the Commissioner of Taxation and Finance. (Currently designated delivery services are listed in Publication 55, Designated Private Delivery Services.  See Need help? for information on obtaining forms and publications.) If you have used a designated private delivery service and need to establish the date you filed your form, contact that private delivery service for instructions on how to obtain written proof of the date your form was given to the delivery service for delivery.  If you use any private delivery service, whether it is a designated service or not, send the form(s) covered by these instructions to: NYS Tax Department, RPC-ACS, 90 Cohoes Ave, Green Island NY 12183. 

General instructions

Return information

If you are reporting gross receipts from ticket sales for the event, mark an X in the Ticket sales box.

If you are reporting gross receipts from broadcasting rights and digital streaming over the Internet for the event, mark an X in the Broadcasting rights and digital streaming box.

If you have no gross receipts—or you do not anticipate having additional receipts—from broadcasting rights and digital streaming over the Internet to report for the event, mark an X in the Final return box.

If you are amending a previously filed final return:

• mark an X in the Amended return box, and
• attach a statement to the return with the reason for the amendment.

Event information

Enter the event reference number the State Athletic Commission assigned, the date of the event, the location of the event (the name of the venue), and the complete address where the event occurred.

Mark an X in the box for either a:

• Boxing, sparring, or wrestling event; or
• Other combative sports event (including kickboxing, single discipline martial arts, and mixed martial arts).

Promoter information

Enter your (the promoter’s) employer identification number (EIN) or Social Security number (SSN), name, mailing address, telephone number, State Athletic Commission license number, and email address.

Calculation of taxable receipts from admissions

In columns A through C, enter the ticket price, the number of tickets you printed, and the number of tickets not sold, respectively. If you charged different prices for tickets, you must use a separate line for each ticket price. Attach additional sheets in the same format if necessary.

In column D, enter the number of complimentary tickets for the ticket price in column A. Include only tickets that were stamped Complimentary-No Fee Paid or otherwise indicated on the face of the ticket the price was zero.

In columns E through G, follow the instructions directly on the return to calculate your taxable receipts.

Line instructions

Lines 3, 4, 5, and 7

If you previously filed a return reporting gross receipts on lines 3, 4, 5, or 7 for this event, and you now have additional gross receipts to report, add the new amount you received to the previous amount you reported. Enter the result on the corresponding line.

Line 3

Enter your gross receipts from the sale, lease, or other exploitation of broadcasting rights (for example, radio and television) of the match or exhibition held in New York State, to the extent the receipts are attributable to transmissions and presentations received or exhibited in New York State. Do not deduct from this total any amounts for commissions, brokerage or distribution fees, advertising, or any other expenses.

Example: Promoter A enters into a contract with New Jersey television station B to broadcast an event for $40,000. According to an acceptable rating company’s poll taken during the event, station B’s viewing audience for the event was 100,000 people. The New York State viewing audience share was 75,000 people. The amount allocated to New York State—and to enter on line 3—is $30,000 ($40,000 × [75,000 ÷ 100,000]).

Line 4

You (the promoter) may personally arrange or contract with another person or business to broadcast an event by closed-circuit television to theaters, arenas, or other facilities. Any payments you receive under a contract related to theaters, arenas, or other facilities in New York State are subject to tax. You must include these payments on line 4.

Example A: Person A pays a flat fee to the promoter for the closed-circuit broadcast rights to show the event in three theaters, two of which are located in New York State. Only the receipts attributable to the presentation in the two New York State theaters are subject to tax.

• If the contract reasonably allocates the fee among the theaters, the promoter must include on line 4 the contract amounts related to the New York State theaters. 
• If the contract does not allocate the fee among the theaters (or the allocation is not reasonable), the promoter must allocate the fee to the New York State theaters based on seating capacity and charge per ticket or some other reasonable method. The promoter must include the amount allocated to the New York State theaters on line 4.

Example B: If person A pays the promoter a percentage of person A’s total receipts for the closed-circuit broadcast described in Example A, the receipts subject to tax are the promoter’s percentage of total receipts from facilities within New York State.

Example C: The promoter holds a live event in New York State and rents another facility in New York State for the closed-circuit broadcast of the event described in Example A. The rent the promoter pays to the closed-circuit facility, whether a flat fee or a percentage of the admissions, is an expense and does not reduce the promoter’s gross receipts subject to tax.

Line 5

Enter all amounts you (the promoter) received for motion picture rights, rebroadcast rights, and delayed broadcast rights for an authorized combative sports event you held in New York State that are attributable to transmissions and presentations received or exhibited in New York State.

Line 7

Enter your gross receipts from the digital streaming of a kickboxing, single discipline martial arts, or mixed martial arts event over the Internet. Do not include any amount that is attributable to an out-of-state viewing of the Internet stream. Do not deduct commissions, brokerage or distribution fees, advertising, or any other expenses.

For boxing, sparring, or wrestling events, enter 0.

Line 9

The tax on broadcasting rights and digital streaming over the internet is limited to the lesser of 3% (0.03) of the gross receipts or $50,000 for each event. To determine this tax:

1.     Multiply the amount on line 8 by 3% (0.03) (the tax rate).

2.     If the result is $50,000 or less, enter the result on line 9. If the result is more than $50,000, enter 50,000 on line 9.

Lines 11 and 12

The tax on gross receipts from ticket sales and the tax on gross receipts from broadcasting rights and digital streaming have separate due dates. When calculating the penalties and interest for late filing and late payment, you must calculate them for each part of the tax separately based on their respective due dates.

Penalties and interest

If you pay after the due date

If you do not pay the tax due on or before the original due date, you must pay interest on the amount of the underpayment from the original due date of the return (without regard to any extension of time for filing) to the date the tax is paid. Interest is always due, without any exceptions, on any underpayment of tax. An extension of time for filing does not extend the due date for the payment of tax.

If you file and pay after the due date

Calculate additional charges for late filing and late payment on the amount of tax minus any payment made on or before the due date (with regard to any extension of time for filing).

A.   If you do not file a return when due, or if the request for extension is invalid, add to the tax 5% per month up to 25% [§ 1085(a)(1)(A)].

B.   If you do not file a return within 60 days of the due date, the additional charge in item A cannot be less than the smaller of $100 or 100% of the amount required to be shown as tax [§ 1085(a)(1)(B)].

C.  If you do not pay the tax shown on a return when due, add to the tax ½% per month up to 25% [§ 1085(a)(2)].

D.  The total of the additional charges in items A and C may not exceed 5% for any one month, except as provided for in item B [§ 1085(a)].

If you think you are not liable for these additional charges, attach a statement to your return explaining the delay in filing, payment, or both.

See § 1085.

Note: You may calculate your penalty and interest by using our online Penalty and interest calculator (visit www.tax.ny.gov and search: penalty), or you may call and we will calculate the penalty and interest for you (see Need help?).

If you understate your tax

If the tax you report is understated by 10% or $5,000, whichever is greater, you must pay a penalty of 10% of the amount of understated tax. You can reduce the amount on which you pay penalty by subtracting any item for which:

1. there is or was substantial authority for the way you treated it; or
2. there is adequate disclosure on the return or in an attached statement.

See § 1085(k).

Other penalties

Civil and criminal penalties may be imposed for negligence or fraud.

Line 14

If you previously filed a return for this event, enter the amount of tax you paid for this event on that return.

Line 15

If the amount on line 14 is less than the amount on line 13, subtract line 14 from line 13, then enter the difference on line 15. This is the amount you owe.

Payment information

Make your check or money order payable in U.S. funds to Commissioner of Taxation and Finance. On your check or money order, write:

• Authorized Combative Sports Tax, and
• the event reference number.

Fee for payments returned by banks

The law allows the Tax Department to charge a $50 fee when a check, money order, or electronic payment is returned by a bank for nonpayment. However, if an electronic payment is returned as a result of an error by the bank or the department, the department won’t charge the fee. If your payment is returned, we will send a separate bill for $50 for each return or other tax document associated with the return payment.

Line 16

If the amount on line 14 is greater than the amount on line 13, subtract line 13 from line 14, then enter the difference on line 16. This is the amount we will refund to you.

The statute of limitations for a taxpayer to claim a refund of an overpayment is within three years from the filing date of the return or within two years from the date the tax was paid, whichever date is later. Because the Tax Law provides separate due dates for the filing of tax due on gross receipts from ticket sales and the tax due on gross receipts from broadcasting rights and digital streaming, the statute of limitations for claiming refunds for each portion of the tax is also determined separately.

Collection of debts from your refund or overpayment

We may keep all or part of your refund or overpayment if you owe a past-due, legally enforceable debt to the Internal Revenue Service (IRS), a New York State agency, or to another state, or if you owe a New York City tax warrant judgement debt. If we keep your refund or overpayment, we will notify you. If the amount of your refund or overpayment is greater than the amount we apply to your outstanding debt, we will refund the balance or apply the balance as an overpayment to your account.

A New York State agency includes any state department, board, bureau, division, commission, committee, public authority, public benefit corporation, council, office, or other entity performing a governmental or proprietary function for the state or a social services district.

The Tax Department is authorized to charge the taxpayer, as part of the taxpayer’s tax debt, any cost or fee imposed or charged by the United States, or any state, for the payment or remittance of a taxpayer’s overpayment to satisfy a New York State tax debt.

If you have any questions about whether you owe a past-due, legally enforceable debt to the IRS, a state agency, another state, or whether you owe a New York City tax warrant judgment debt, contact the IRS, the state agency, the other state, or the New York City Department of Finance.

For New York State tax liabilities only, call 518-457-5434 or write to: NYS Tax Department, Civil Enforcement Division, W A Harriman Campus, Albany NY 12227-4000.

Third-party designee

If you want to authorize another individual (third-party designee) to discuss this tax return with the New York State Tax Department, mark an X in the Yes box in the third-party designee area of your return. Also print the designee’s name, phone number, email address, and any five-digit number the designee chooses as their personal identification number (PIN). If you want to authorize the paid preparer who signed your return to discuss the return with the Tax Department, print the preparer’s name in the space for the designee’s name and enter the preparer’s phone number in the space for the designee’s phone number. You do not have to provide the other information requested. If you do not want to authorize another person, mark an X in the No box.

If you mark the Yes box, you are authorizing the Tax Department to discuss with the designee any questions related to this return. You are also authorizing the designee to give and receive confidential taxpayer information relating to:

• this return, including missing information,
• any notices or bills arising from this filing that you share with the designee (they will not be sent to the designee),
• any payments and collection activity arising from this filing, and
• the status of your return or refund.

This authorization will not expire but will only cover matters relating to this return. If you decide to revoke this designee’s authority at any time, call us (see Need help?).

You are not authorizing the designee to receive your refund, bind you to anything (including any additional tax liability), or otherwise represent you before the Tax Department. If you want someone to represent you or perform services for you beyond the scope of the third-party designee, you must designate the person using a power of attorney (for example, Form POA-1, Power of Attorney).

Certification

Sign and date the return and enter your official title and telephone number. Only the taxpayer or an authorized agent may sign the return.

If anyone other than an employee, owner, partner, or officer of the business is paid to prepare the return, see Paid preparer’s responsibilities.

Paid preparer’s responsibilities

Under the law, all paid preparers must sign and complete the paid preparer section of the form. Paid preparers may be subject to civil, criminal sanctions, or both if they fail to complete this section in full.

When completing this section, enter your New York tax preparer registration identification number (NYTPRIN) if you are required to have one. If you are not required to have a NYTPRIN, enter in the NYTPRIN excl. code box one of the specified 2-digit codes listed below that indicates why you are exempt from the registration requirement. You must enter a NYTPRIN or an exclusion code. Also, you must enter your federal preparer tax identification number (PTIN) if you have one; if not, you must enter your social security number.

For more information, see Tax preparer and facilitator registration and continuing education, or visit our website (see Need help?) and search: registration.

Privacy notification

New York State Law requires all government agencies that maintain a system of records to provide notification of the legal authority for any request for personal information, the principal purposes for which the information is to be collected, and where it will be maintained. To view this information, visit our website, or, if you do not have Internet access, call and request Publication 54, Privacy Notification. See Need help? for the Web address and telephone number.

Need help?

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