A Boxing or wrestling contest means a boxing, kick boxing, sparring, wrestling, or mixed martial arts contest, event, exhibition, or match.
The tax on a boxing or wrestling contest is remitted to the Comptroller's office on the Admissions and Amusement tax return.
The tax is imposed on gross receipts derived from:
(1) a charge for admission to a boxing or wrestling contest in the State; and
(2) a charge, by ticket or per event or occasion basis, to view a telecast of a boxing or wrestling contest in the State regardless of the origin of the telecast.
The boxing and wrestling tax does not apply to:
(1) an intercollegiate, interscholastic, or intramural boxing or wrestling contest held on the campus or under the auspices of a college, high school, or university in the State; or
(2) an amateur boxing or wrestling contest held under the auspices of the United States of America Amateur Boxing Federation or the Young Men's Christian Association.
The boxing and wrestling tax rate is:
(1) except as provided in subsection (b) of this section, for charges to view a telecast of a boxing or wrestling contest, 10% of the gross receipts;
(2) except as provided in item (3) of this subsection, for charges for admission to a boxing or wrestling contest, the greater of:
(i) 10% of the gross receipts; or
(ii) $200; and
(3) for charges for admission to a boxing or wrestling contest, 5% of the gross receipts if the contest is conducted by:
(i) the Maryland National Guard; or
(ii) in Allegany County, a post of the Veterans of Foreign Wars or the American Legion.
(b) Receipts subject to sales and use tax.- For charges to view a telecast of a boxing or wrestling contest, if gross receipts subject to the boxing and wrestling tax are also subject to the sales and use tax, the boxing and wrestling tax rate shall be set so the total tax rate does not exceed 10% of the gross receipts.
BOXING AND WRESTLING TAX LEGISLATION
Mixed Martial Arts
House Bill 795 (Chapter 608, Acts of 2008) and Senate Bill 649
(Chapter 607, Acts of 2008) Athletics - Mixed Martial Arts - Regulation by State Athletic Commission - Boxing and Wrestling Tax
These Acts require an individual to be licensed by the State Athletic Commission in order to participate in a contest as a mixed martial arts contestant. The Commission shall adopt regulations to ensure the safety of individuals who participate in amateur or professional mixed martial arts contests.
This Act amends § 6-101 of the Tax-General Article to include a "mixed martial arts" contest in the definition of "boxing or wrestling contest." And pursuant to § 6-102, a tax is now extended to gross receipts derived from a charge for admission to mixed martial arts contests in Maryland, and from charges to view the telecast of mixed martial arts contests in Maryland regardless of the origin of the telecast.
This Act takes effect October 1, 2008.
ADMISSIONS AND AMUSEMENT TAX INFORMATION
Filing the Admissions and Amusement Tax Return
Calculating the Admissions and Amusement Tax
Admissions and Amusement Tax Rate Chart