ยง 1407. State tax. 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.
Structure New York Laws
PML - Racing, Pari-Mutuel Wagering and Breeding Law
Article 14 - Interactive Fantasy Sports
1400 - Legislative Findings and Purpose.
1403 - Scope of Registration Review.
1404 - Required Safeguards, Minimum Standards.
1405 - Powers and Duties of the Commission.
1408 - Additional Regulatory Costs.