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2016 New York Laws
PML - Racing, Pari-Mutuel Wagering and Breeding Law
Article 14 - (Racing, Pari-Mutuel Wagering and Breeding Law) INTERACTIVE FANTASY SPORTS
1407 - State tax.

NY Rac, Pari-Mut Wat & Breeding L § 1407 (2016) What's This?
 1407. State tax. For the privilege of conducting interactive fantasy
  sports  contests in the state, registrants shall pay a tax equivalent to
  fifteen percent  of  their  interactive  fantasy  sports  gross  revenue
  generated  within  the  state;  in addition, registrants shall pay a tax
  equal to one-half of one percent,  but  not  to  exceed  fifty  thousand
  dollars annually.

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