N.Y. Comp. Codes R. & Regs. tit. 20 § 132.6
Current through Register Vol. 46, No. 51, December 18, 2024
Tax Law, § 632(b)(2-a)
Income directly or indirectly derived by an athlete, entertainer or performing artist from closed-circuit and cable television transmissions of an event (other than events occurring on a regularly scheduled basis) taking place within New York State, as a result of the rendition of services by such athlete, entertainer or performing artist, constitutes income derived from New York State sources only to the extent that such transmissions were received or exhibited within New York State.
N.Y. Comp. Codes R. & Regs. Tit. 20 § 132.6