2006 New York Code - Prostitution And Patronizing A Prostitute; No Defense.

 
  § 230.10 Prostitution and patronizing a prostitute; no defense.
    In  any  prosecution for prostitution or patronizing a prostitute, the
  sex of the two parties or prospective  parties  to  the  sexual  conduct
  engaged  in,  contemplated  or  solicited  is  immaterial,  and it is no
  defense that:
    1. Such persons were of the same sex; or
    2. The person who received, agreed to receive or solicited a fee was a
  male and the person who paid or agreed or offered to pay such fee was  a
  female.