2016 New York Laws
TAX - Tax
Article 19 - (Tax) AUTHORIZED COMBATIVE SPORTS TAX
451 - Definitions.

 451. Definitions. For purposes of this article, the term:
1.  "Gross  receipts  from  ticket  sales"  shall mean the total gross
  receipts of every person from the sale  of  tickets  to  any  authorized
  combative sport held in this state, and without any deduction whatsoever
  for  commissions, brokerage, distribution fees, advertising or any other
  expenses, charges and recoupments in respect thereto.
2. "Gross receipts from broadcasting  rights"  shall  mean  the  total
  gross   receipts   of  every  person  from  the  sale,  lease  or  other
  exploitation of broadcasting, television and motion  picture  rights  of
  such  match  or  exhibition  held  in  this  state,  to the extent only,
  however, that such price shall  be  attributable  to  transmissions  and
  presentations  received  or  exhibited  in  this  state, and without any
  deductions whatsoever for  commissions,  brokerage,  distribution  fees,
  advertising  or  any  other expenses, charges and recoupments in respect
  thereto.
3.  "Person"  includes  a  corporation,  association,  club,  company,
  partnership,  limited  liability  company,  estate,  trust,  liquidator,
  fiduciary or other entity or individual liable for the  tax  imposed  by
  this article or under a duty to perform an act under this article.
4.  "Authorized  combative  sport"  shall  mean  any  combative  sport
  authorized pursuant to section one thousand one of the general  business
  law.