Payment of Taxes for Combative Sports Events
Do I Have to Pay Tax?
You are required to pay additional taxes on ticket sales, if:
- you sell tickets to a professional or amateur combative sports event, or
- you charge a fee for a live telecast event
Promoters and amateur associations are responsible for paying tax in the amount of 3% of the gross receipts obtained from the sale of tickets to the event.
Professional promoters must also pay 3% of gross receipts received from sales of broadcast rights or $30,000, whichever is less.
Tax on Complimentary Tickets – Pro Events Only
Promoters are not required to pay tax on complimentary tickets, provided that less than 25% of total tickets offered are complimentary.
Any complimentary tickets over 25% of the total will be subject to the 3% tax.
Post-Event Report and Payment
Not later than 3 business days after the end of the event, the promoter or amateur association must submit a completed Tax Report form (PDF) with the following information:
- the number of tickets sold to the event
- the ticket prices charged
- the gross price charged for the sale or lease of broadcasting, television, and motion picture rights without any deductions for commissions, brokerage fees, distribution fees, advertising, or other expenses or charges
- the amount of gross receipts obtained from the event
You must include payment of tax at this time, payable by a cashier’s check, check, or money order made payable to “ Texas Department of Licensing and Regulation.”
Send completed reports and payment to:
Texas Department of Licensing and Regulation
PO Box 12157
Austin, TX 78711