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Pari-mutuel and racing admissions tax

If you're a corporation or association authorized to conduct pari-mutuel betting in New York State you must report and pay the pari-mutuel taxes required by the racing, pari-mutuel wagering, and breeding law.

These 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 racing admissions tax,
  • 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.
 When to file and pay
TaxTax formsFiling periodsDue date
The following two taxes are filed together:
  • commissions withheld from wagering pools
  • breakage
Form AU-212 New York Department of Taxation and Finance 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

Monthly Last business day of each month (except for March) for the period from the 16th day of the preceding month through the 15th day of the current month, except for March.

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

Racing admissions tax Form AU-207 Return of Racing Admissions Tax Varies Due 10 days after the end of a meet.
Due at periodic intervals as directed for meets longer than 30 days.
Uncashed tickets and other unclaimed funds Form AU-215 Pari-Mutuel Tax Return of Uncashed Pari-Mutuel Tickets Annually First installment due March 15th.
Balance due April 10th
Updated: