N.Y. Rac. Pari-Mut. Wag. & Breed. Law § 1407
Current through 2024 NY Law Chapter 457
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.
N.Y. Rac. Pari-Mut. Wag. and Breed. Law § 1407