New York § 452 - 452Imposition of tax
Full text of New York New York Consolidated Laws § 452 — 452Imposition of tax, with citation guidance and answers to common questions.
§ 452. 452Imposition of tax
§ 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 holding any professional or amateur boxing, sparring or wrestling match or exhibition in this state. Such tax shall be imposed on such gross receipts, exclusive of any federal taxes, as follows: (a) three percent of gross receipts from ticket sales, except that in no event shall the tax imposed by this paragraph exceed fifty thousand dollars for any match or exhibition; (b) three percent of gross receipts from broadcasting rights, except that in no event shall the tax imposed by this paragraph exceed fifty thousand dollars for any match or exhibition. 2. On and after the effective date of this subdivision, a tax is hereby imposed and shall be paid upon the gross receipts of every person holding any authorized combative sport in this state, other than any professional or amateur boxing, sparring or wrestling exhibition or match, exclusive of any federal taxes as follows: * (a) eight and one-half percent of gross receipts from ticket sales; and * NB Effective until December 1, 2024 * (a) three percent of gross receipts from ticket sales; and * NB Effective December 1, 2024 (b) three percent of the sum of (i) gross receipts from broadcasting rights, and (ii) gross receipts from digital streaming over the internet, except that in no event shall such tax imposed pursuant to this paragraph exceed fifty thousand dollars for any match or exhibition.
Source: official New York text · Last verified 2026-08-27
Frequently Asked Questions About New York § 452
What does New York Consolidated Laws § 452 cover?
Section 452 ("452Imposition of tax") is part of the New York Consolidated Laws, the codified statutory law of New York. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite New York § 452?
A common citation format is "New York Consolidated Laws § 452" (New York). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of New York law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the New York official source linked on this page or consult a licensed New York attorney.
How does New York § 452 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in New York can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in New York.