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N.Y. Racing, Pari-Mutuel Wagering and Breeding Law Law § 1407

State tax

New York · New York Racing, Pari-Mutuel Wagering and Breeding Law Law · Status: effective · Effective 2016-08-05

Taxation
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N.Y. Racing, Pari-Mutuel Wagering and Breeding Law Law § 1407, State tax, New York, version 1 as recorded 2026-07-25, yourstate.us, https://yourstate.us/provision/1125545
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§ 1407. State tax. For the privilege of conducting interactive fantasy sports contests in the state, registrants shall pay a tax equivalent to fifteen percent of their interactive fantasy sports gross revenue generated within the state; in addition, registrants shall pay a tax equal to one-half of one percent, but not to exceed fifty thousand dollars annually.