New York Codes, Rules and Regulations
Title 20 - DEPARTMENT OF TAXATION AND FINANCE
Chapter I - Franchise and Certain Business Taxes
Subchapter J - Taxes On Admissions To Race Meetings And On Pari-mutuel Wagering

Parts 95 through 97 contained in this Subchapter were renumbered as part of a reorganization of the department's regulations. These Parts were previously Parts 300, 301 and 310. The rule making which renumbered these Parts did not make substantive changes and did not seek to incorporate intervening changes in the law. The regulations should be read in conjunction with current law.

State Tax Commission Ruling

Machines and equipment for use in the conduct of pari-mutuel betting.

(a) Sections 6 and 42 of the Pari-Mutuel Revenue Law (L. 1940, ch. 254, as amd.) requires that all machines and equipment for use in the conduct of pari-mutuel betting at race tracks in the State of New York be approved by the State Tax Commission, and by the State Racing Commission or the State Harness Racing Commission as the case may be, before they may be used.

(b) Such approval will be given by the State Tax Commission only upon the application of a corporation or association duly authorized to conduct pari-mutuel betting.

(c) However, a manufacturer of machines or equipment, including electronic systems, designed for use in pari-mutuel betting, upon application to the State Tax Commission, may arrange for a demonstration thereof subject to such tests and inspections as the commission may require. The cost of any such demonstration, testing and inspection must be borne by the manufacturer. If the equipment operates in a satisfactory manner, complies with the requirements of the statute, and is judged adequate to protect State revenues from the conduct of pari-mutuel betting, the commission will so advise the manufacturer. [Filed June 9, 1964]