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Payment of Taxes for Combative Sports Events

Do I Have to Pay Tax?

You are required to pay additional taxes on ticket sales, if:


Tax Amount

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:

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: