The tax on racing admissions is changing.
Meets beginning before November 1, 2021
Meets beginning before November 1, 2021, and ending after that date are subject to the racing admission tax. For those events, you must collect and pay any racing admissions tax due using Form AU-207, Return of Racing Admissions Tax, and instructions.
Due dates
- for race meetings 30 days or fewer: within 10 days after the close of the race meeting
- for race meetings more than 30 days: on or before the 10th day of each month for the previous month's admissions
Meets held on or after November 1, 2021
Charges for admissions to racetracks and simulcast facilities:
- are subject to the 4% New York State sales tax,
- are no longer subject to the state racing admissions tax, and
- are not subject to the 3/8% Metropolitan Commuter Transportation District (MCTD) tax and local sales taxes.
If your organization charges for admissions to racetracks and simulcast facilities, you must report these charges using the New York State only 4% line on your main New York State sales and use tax return. For filing periods and due dates, see Filing Requirements for Sales and Use Tax Returns. If you’re not currently registered for sales tax, you must register as a sales tax vendor at least 20 days before you begin selling taxable admissions.
