§ 805. Meetings exempted from tax. The provisions of this article shall not apply to a harness horse race meeting conducted by any state, county or other agricultural association except as provided in paragraph d of subdivision one of section eight hundred one of this chapter.
Meetings exempted from tax
N.Y. Racing, Pari-Mutuel Wagering and Breeding Law § 805, under Local Tax On Admissions.
N.Y. Racing, Pari-Mutuel Wagering and Breeding Law § 805