Pari-mutuel taxes

Pari-mutuel taxes include:

a portion of commissions withheld from wagering pools paid by a racing association or corporation conducting pari-mutuel betting in the state
a non-profit racing association franchise fee
a remittance of the breakage (the difference between a wager pool for a given bet and the total payout after rounding the payoff to bettors)
a remittance of uncashed tickets and other unclaimed funds

Information

Monthly

The 16th day of the preceding month through the 15th day of the current month, except for March.

Last business day of each month (except for March).

March 31 for taxes due and accruing through the last full week of racing in March.

Form AU-212, New York State Pari-Mutuel Betting Tax Return
Form AU-212.1, New York State Pari-Mutuel Betting Tax Return - Schedule I Pari-Mutuel Betting Distribution
Form AU-212.2, New York State Pari-Mutuel Betting Tax Return - Schedule II Simulcast Receiver's Betting Distribution
Form AU-212.3, New York State Pari-Mutuel Betting Tax Return - Schedule III Simulcast Credits Claimed
Form AU-212.4, New York State Pari-Mutuel Betting Tax Return - Schedule IV Outstanding Pari-Mutuel Tickets Balance

Annually

Calendar year, or portion of a calendar year, during which the uncashed tickets were sold as of December 31 of the racing season year.

First installment (Part 1 of Form AU-215) due March 15th.

Remaining uncashed ticket sums (part 2 of Form AU-215) due April 10th.

Updated: July 9, 2025