Fiscal Snapshot
Tax base: Gross Gaming Revenue (GGR)
Statutory rate: 51.00%
Effective rate (regulator-defined): 51.00%
Basis: Pursuant to N.Y. PML § 1367-a(7), the tax rate on mobile sports wagering is established at 51% of Gross Gaming Revenue, based on the competitive bidding matrix selected by the Commission.
REGULATED / LIVE
Status Matrix
Legal status: REGULATED
Operational status: LIVE
Preemption risk: LOW
Market type: ONLINE
Licensing constraint: CLOSED
System
Anchors are assembled from strict fields + verified sources. No editorial prose is rendered.
Sources are verified by the system verifier. Publication is fail-closed. TTL=7d (+24h grace).
| Region | Country | Jurisdiction | Regulator | Topic | Model | Status | Scope | Basis | Sources |
|---|---|---|---|---|---|---|---|---|---|
| north-america | usa | us-ny | nygc | taxation | state-based | regulated | online | N.Y. PML § 1367-a (as amended 2021). Statutory framework establishing mobile sports wagering and competitive bidding for the tax rate. | |
| north-america | usa | us-ny | nygc | taxation | state-based | regulated | online | NYSGC Sports Wagering Hub (2022–2026). Confirms application of the 51% tax rate pursuant to the RFA bidding matrix and monthly revenue reporting. |
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