New York Laws
Article 10 - Simulcast of Horse Races
1014 - Simulcasting of Out-of-State Thoroughbred Races.

(2) For purposes of this section, the effective commission rate shall
be determined by dividing the total commission paid by the total handle
rounded to the nearest hundredth.
(3) For purposes of this chapter, total and average daily handle shall
have the same meaning as total and average daily wagers or bets.
h. (1) Licensed harness tracks shall receive in lieu of any other
payments on wagers placed at off-track betting facilities outside the
special betting district on races conducted by an in-state thoroughbred
racing corporation, two and eight-tenths percent on regular and multiple
bets during a regional meeting and one and nine-tenths percent of such
bets if there is no regional meeting and four and eight-tenths percent
on exotic bets on days on which there is a regional meeting and three
and four-tenths percent of such bets if there is no regional meeting.
(2) (i) In addition, licensed harness tracks shall receive one and
one-half percent on total handle on races conducted at an out-of-state
or out-of-country thoroughbred track provided such harness track is
neither accepting wagers nor displaying the signal from an out-of-state
track.
(ii) In those regions in which there is more than one licensed harness
track, if no track is accepting wagers or displaying the live simulcast
signal from the out-of-state track, the total sum shall be divided among
the tracks in proportion to the ratio the wagers placed on races
conducted by each track bears to the corporation's total in-region
harness handle. If one or more tracks are accepting wagers or displaying
the live simulcast signal, the total amount shall be divided among those
tracks not accepting wagers or displaying the simulcast signal for an
out-of-state track.
(3) The terms used in this section shall have the same applicability
and meaning as interpreted and applied in sections five hundred
twenty-three and five hundred twenty-seven of this chapter.
i. Any facility authorized to accept wagers on out-of-state tracks
shall distribute all sums deposited in any pari-mutuel pool to the
holders of winning tickets therein, provided such tickets are presented
for payment prior to April first of the year following the year of their
purchase less eighteen percent of the total deposits in pools resulting
from regular bets, less twenty-one percent of the total deposits in
pools resulting from multiple bets, less twenty-six percent of the total
deposits in pools resulting from exotic bets, less thirty-six percent of
the total deposits in pools resulting from super exotic bets plus the
breaks as defined in section two hundred thirty-six of this chapter

except that the retention rates and breaks shall be as prescribed by
another state or country if such wagers are combined with those in the
other state or country pursuant to section nine hundred five of this
chapter.
(1) Of the sum so retained, the applicable tax rate shall be one and
one-half percent of all such wagers plus fifty percent of the breaks;
provided, however, fifty percent of the breaks accruing from off-track
betting corporations licensed in accordance with section one thousand
eight of this article and from simulcast theaters licensed in accordance
with section one thousand nine of this article, shall be paid to the
agriculture and New York state horse breeding and development fund and
to the thoroughbred breeding and development fund, the total of such
payments to be apportioned fifty percent to each such fund.
(2) Of the sums so retained, one-half of one percent of all wagers
shall be paid to the New York state thoroughbred breeding and
development fund, except that of the sums so retained on such wagers at
licensed harness tracks, one-half of one percent shall be paid to the
agricultural and New York State horse breeding and development fund.
(3) Of the sum so retained, two percent of all wagers shall be paid to
a franchised corporation to be used exclusively for the purpose of
increasing purses, including stakes, premiums and prizes, provided
further that such amount shall not exceed the amount paid to such
non-profit racing association in nineteen hundred ninety-three from
wagers placed on out-of-state tracks on a day when no racing was being
conducted by the non-profit racing association and a racing program was
being conducted by a thoroughbred racing corporation located in the
state. The excess, if any, shall be paid to a thoroughbred racing
corporation located in the state until August thirty-first, nineteen
hundred ninety-five and on and after July nineteen, nineteen hundred
ninety-six to be used exclusively for the purpose of increasing purses,
including stakes, premiums and prizes.
(4) Any thoroughbred racing corporation or harness racing association
or corporation or off-track betting corporation authorized pursuant to
this section shall pay to the commission as a regulatory fee, which fee
is hereby levied, six-tenths of one percent of all wagering pools.
j. (1) All wagers authorized by this section shall be combined so as
to produce common pari-mutuel betting pools for the calculation of odds
and the determination of payouts from such pools, which payouts shall be
made pursuant to the rules of the commission. Every location authorized
to accept wagers or display simulcasting pursuant to this section shall
be subject to all appropriate provisions of this chapter.
(2) Every regional off-track betting corporation may simulcast all
out-of-state races authorized by this section at any licensed simulcast
facility except for those facilities located in a thoroughbred special
betting district.
Facilities located in such special betting district may display the
simulcast signal with the permission of the thoroughbred track located
in such district or if such track displays the signal from an
out-of-state or out-of-country track.
k. The provisions of section five hundred thirty-two of this chapter
shall apply as follows:
(1) for all wagers placed at facilities licensed to receive such
out-of-state or out-of-country simulcasts in accordance with section one
thousand eight of this article, distribution shall first be made in
accordance with subdivision three-a of section five hundred thirty-two
of this chapter, and then fifty percent of the remaining amount in
accordance with paragraph a of subdivision three of section five hundred

thirty-two of this chapter and the other fifty percent shall be retained
by such operator for its general purpose.
(2) upon application of any facility licensed in accordance with
sections one thousand seven and one thousand nine of this article, the
commission shall authorize the imposition of a sum equal to the amount
authorized by section five hundred thirty-two of this chapter which
shall apply to wagers placed at such facility. Such sums received by
facilities licensed in accordance with section one thousand nine of this
article shall be retained for the general purpose of the corporation.
Such sums received by such facilities licensed in accordance with
section one thousand seven of this article shall be distributed as
follows:
(i) fifty percent shall be used exclusively for purses awarded in
races conducted by such licensed facility; and
(ii) fifty percent shall be retained by such licensed facility for its
general purposes.
2. Nothing in this section shall be construed to prohibit the
acceptance of wagers on races conducted at out-of-state tracks without
the display of the live simulcast signal if authorized under any other
provision of this chapter.