Imposes an 8.5% tax on combative sport event ticket sales and digital streaming.

This bill amends the tax law to impose an 8.5% tax on gross receipts from ticket sales and digital streaming of combative sport events. The tax on digital streaming is capped at $50,000 per match or exhibition. The tax applies to professional and amateur boxing, sparring, and wrestling events in New York.

Imposes an 8.5% tax on combative sport event ticket sales and digital streaming.

This bill amends the tax law to impose an 8.5% tax on gross receipts from ticket sales and digital streaming of combative sport events. The tax on digital streaming is capped at $50,000 per match or exhibition. The tax applies to professional and amateur boxing, sparring, and wrestling events in New York.