New York Racing, Pari-Mutuel Wagering and Breeding Law Section 1407 - State tax.

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.


Last modified: February 3, 2019