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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.

Information

Updated: