New York Statutes
§ 1407 — State tax
New York § 1407
JurisdictionNew York
Law PMLRacing, Pari-Mutuel Wagering and Breeding Law
Art. 14Interactive Fantasy Sports
This text of New York § 1407 (State tax) is published on Counsel Stack Legal Research, covering New York primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
N.Y. Racing, Pari-Mutuel Wagering and Breeding Law § 1407 (2026).
Text
§ 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 prohibitedCite This Page — Counsel Stack
Bluebook (online)
New York § 1407, Counsel Stack Legal Research, https://law.counselstack.com/statute/ny/PML/1407.