N.Y. Comp. Codes R. & Regs. tit. 20 § 95.4
Current through Register Vol. 46, No. 25, June 18, 2024
Where a ticket after purchase is exchanged for another ticket of higher or lower value, the tax applies to the total admission price paid, that is, the price paid for the original ticket plus any additional price paid upon the exchange, or minus any refund made to the purchaser upon the exchange.
N.Y. Comp. Codes R. & Regs. Tit. 20 § 95.4