451 - Definitions. - New York Statutes

§ 451. Definitions. For purposes of this article, the term: 1. "Gross receipts from ticket sales" shall mean the total gross receipts of every person from the sale of tickets to any professional or amateur boxing, sparring or wrestling match or exhibition held in this state, and without any deduction whatsoever for commissions, brokerage, distribution fees, advertising or any other expenses, charges and recoupments in respect thereto. 2. "Gross receipts from broadcasting rights" shall mean the total gross receipts of every person from the sale, lease or other exploitation of broadcasting, television and motion picture rights of such match or exhibition held in this state, to the extent only, however, that such price shall be attributable to transmissions and presentations received or exhibited in this state, and without any deductions whatsoever for commissions, brokerage, distribution fees, advertising or any other expenses, charges and recoupments in respect thereto. 3. "Person" includes a corporation, association, club, company, partnership, limited liability company, estate, trust, liquidator, fiduciary or other entity or individual liable for the tax imposed by this article or under a duty to perform an act under this article.