Two New York state lawmakers are backing changes to how tickets for attending mixed martial arts events are taxed in order to bring them to parity with boxing matches.
At issue is having the tax on tickets for MMA matches to align with boxing events, currently taxed at 3%. Tickets to mixed martial arts events are taxed at 8.5%, the highest of any state in the country.
The measure, backed by state Sen. Kevin Parker and Assemblyman Ken Zebrowski, would set the gate tax on all combat sporting events to 3%.
“While the inequitable gate tax difference between boxing and MMA events is glaring, there is simply no rationale for this unfair tax to continue as is,” Zebrowski said. “Correcting this difference is not only the right thing to do from a fairness perspective, it also makes economic sense. Aligning the gate tax will encourage MMA promotors – from UFC to smaller regional and local MMA promoters across the state – to hold more events in New York.”
Ultimate Fighting Championship, the main promoter of MMA events in the country, is backing the measure.
“All we seek is fairness and equity for fans of UFC and all MMA events across New York State,” said Lawrence Epstein, the company's chief operating officer. “It is unfair that MMA fans pay a ticket tax of 8.5% – highest in the nation – while boxing fans pay a 3% ticket tax. It’s time for New York to stop being the only state in the nation that taxes boxing and MMA fans differently and to align the gate tax for all combat sports.”
A fiscal impact of the change is yet to be determined. New York legalized mixed martial arts in 2016 after years of heavy lobbying from UFC. Since then, 15 events have been held by UFC in New York.
“I have long been an MMA fan and I’ve been a fan of boxing for even longer,” Parker said. “Both are tough sports and both produce a lot of New York athletes and New York fans. I don’t think it’s right to penalize MMA fans and sock an extra nearly $3 tax on a $50 ticket that a fan going to a boxing event in the same venue wouldn’t have to pay.”