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The Laws of New York
Consolidated Laws of New York
CHAPTER 47-A
Racing, Pari-Mutuel Wagering and Breeding Law
ARTICLE 14
Interactive Fantasy Sports
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SECTION 1406
Annual report
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ARTICLE 14
Interactive Fantasy Sports
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SECTION 1408
Additional regulatory costs
This entry was published on 2016-08-05
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SECTION 1407
State tax
Racing, Pari-Mutuel Wagering and Breeding Law (PML) CHAPTER 47-A, ARTICLE 14
§ 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.