New York Laws
Part 3 - Exemptions
1122 - Exemption From Tax on Amusement Charges.

(1) it exists on a year-round basis (whether or not it is open year
round) at a fixed location in the state;
(2) the admission charge to such place entitles patrons, without
additional charge, to ride at least seventy-five percent of the
amusement rides located at such place;
(3) the combined geographic area of the amusement rides located at
such place, including all fenced-in ride areas, walkways to and among
the rides, areas where patrons wait in line for the rides and all
buildings, structures, machinery, equipment and ancillary facilities
associated with the rides equals at least fifty percent of the entire
geographic area of such place; and
(4) it provides to each person to whom it delivers tickets for
admission to such place a ticket or paper receipt stating the amount of
the admission charges paid by such person and the tax due thereon.
The "entire geographic area of such place" shall include only areas
within the perimeter fencing of such place which are generally
accessible to the public and which are accessible only by paying the
charge for admission to such place and shall exclude administrative
areas, parking lots, hotels, campgrounds and picnic areas, lakes,
woodlands and other undeveloped areas and areas devoted to retail
activities, such as games, arcades and food, beverage, souvenir and
merchandise sales. "Amusement rides" shall include roller coasters,
ferris wheels, carousels, water slides and all other amusement rides and
water rides. If a qualifying place of amusement also offers
"admission-only" tickets entitling patrons to be admitted to such place,
but not to use the amusement rides at such place, this subdivision will
not apply to the admission charges for such "admission-only" tickets.
(b) (1) A place of amusement which begins admitting patrons during a
year shall not, in its first year of operation, be excluded from
classification as a qualifying place of amusement, as described in
subdivision (a) of this section, because it has not existed on a year
round basis, so long as it admits patrons for the balance of that year
(or the remainder of the applicable season in that year if the place
closes seasonally, such as during winter months) and years thereafter
and the other conditions in such subdivision (a) are met.
(2) A place of amusement shall not, in its final year of operation, be
excluded from classification as a qualifying place of amusement, as
described in subdivision (a) of this section, because it does not exist
on a year round basis in that year so long as it admits patrons for the
portion of the final year that it is open and the other conditions in
such subdivision (a) are met.
(c) Nothing in this section shall be construed as imposing tax on an
admission charge to a patron for admission to or use of, facilities for
sporting activities in which such patron is to be a participant.