Authorized combative sports tax
Promoters of professional or amateur authorized combative sports events must report and pay the authorized combative sports tax.
Authorized combative sports include:
- boxing
- wrestling
- sparring
- kickboxing
- single discipline martial arts
- mixed martial arts (MMA)
Every promoter holding authorized combative sports events in New York State must:
- register with the New York State Athletic Commission prior to holding an event, and
- submit event-specific reports.
For more information, visit New York State Department of State: Athletic Commission.
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