N.Y. Comp. Codes R. & Regs. tit. 20 § 95.3
Current through Register Vol. 46, No. 25, June 18, 2024
Where a single price is paid for admission to more than one place or accommodation--for example, admission to the race track and also to the clubhouse, grandstand or a box therein--the tax applies to the entire amount paid. If separate prices are paid for admission to each such place or accommodation, the tax applies to each such admission price.
N.Y. Comp. Codes R. & Regs. Tit. 20 § 95.3