New York Statutes
§ 1407 — State tax
§ 1407. State tax. For the privilege of conducting interactive fantasy\nsports contests in the state, registrants shall pay a tax equivalent to\nfifteen percent of their interactive fantasy sports gross revenue\ngenerated within the state; in addition, registrants shall pay a tax\nequal to one-half of one percent, but not to exceed fifty thousand\ndollars annually.\n
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Nearby Sections
13
§ 1401
Definitions§ 1402
Registration§ 1406
Annual report§ 1407
State tax§ 1409
Disposition of taxes§ 1411
Contests authorized§ 1412
Contests prohibited