N.Y. Tax Law § 451

§ 451. Definitions. For purposes of this article, the term:\n 1. "Gross receipts from ticket sales" shall mean the total gross\nreceipts of every person from the sale of tickets to any authorized\ncombative sport held in this state, and without any deduction whatsoever\nfor commissions, brokerage, distribution fees, advertising or any other\nexpenses, charges and recoupments in respect thereto.\n 2. "Gross receipts from broadcasting rights" shall mean the total\ngross receipts of every person from the sale, lease or other\nexploitation of broadcasting, television and motion picture rights of\nsuch match or exhibition held in this state, to the extent only,\nhowever, that such price shall be attributable to transmissions and\npresentations received or exhibited in this state, and without any\ndeductions whatsoever for commissions, brokerage, distribution fees,\nadvertising or any other expenses, charges and recoupments in respect\nthereto.\n 3. "Person" includes a corporation, association, club, company,\npartnership, limited liability company, estate, trust, liquidator,\nfiduciary or other entity or individual liable for the tax imposed by\nthis article or under a duty to perform an act under this article.\n 4. "Authorized combative sport" shall mean any combative sport\nauthorized pursuant to section one thousand one of the general business\nlaw.\n