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

Source: Section 1407 — State tax, https://www.­nysenate.­gov/legislation/laws/PML/1407 (updated Aug. 5, 2016; accessed Dec. 21, 2024).

Accessed:
Dec. 21, 2024

Last modified:
Aug. 5, 2016

§ 1407’s source at nysenate​.gov

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