Effective September 1, 2016, the New York State “boxing and wrestling exhibitions tax” has been renamed the “authorized combative sports tax” and has been expanded to apply to the newly authorized sports of kick boxing, single discipline martial arts and mixed martial arts. Promotors of amateur or professional authorized combative sports events held in the State must report and pay the authorized combative sports tax at the rate of 8.5% of gross receipts from ticket sales plus 3% of gross receipts from broadcasting rights and from digital streaming over the internet (maximum $50,000 of tax due per event). The tax rates on boxing, sparring and wrestling in the State continue at the rate of 3% of gross receipts from ticket sales (maximum $50,000 per event) and 3% of gross receipts from broadcast rights (each at a maximum of $50,000 per event). The Tax Law has also been clarified that admission charges to any authorized combative sports event taxed in the State is not subject to New York State and local sales taxes. Ch. 32, Laws of 2016; Authorized Combative Sports Tax, Technical Memorandum, TSB-M-16(6)M, (8)S (N.Y.S. Dep’t of Taxation & Fin., Aug. 18, 2016).