New York regulations

9 NYCRR 5315.2

Executive Department

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Promotional gaming credits

Promotional gaming credits

Compiled text through Nov 15, 2021

Register checked through Jul 29, 2026

Later Register activity found — review the notice before relying on the compiled text.

Dates and status
Compiling agency
Executive Department
Text status
Source receipt
Compiled text through
Nov 15, 2021
Register checked through
July 29, 2026/Vol. XLVIII, Issue 30 (2026-07-29)
Activity status
Later Register activity found — review the notice before relying on the compiled text.
Latest notice
TAF-46-21-00009-P · Proposed rule · Nov 17, 2021
Source snapshot
Jun 6, 2026
(a)Promotional gaming credit is a specified dollar amount that may be used by a player to play without paying any other consideration and is considered, without limitation, the following:
(1)Slot coupons are allowed to be redeemed for slot credits. Such coupon shall have printed on it the name of the issuing gaming facility, the city or town in which the gaming facility is located, the value of such coupon and an expiration date or, alternatively, the dates such coupon is valid for redemption.
(2)Table game coupons are allowed to be redeemed for play. Such coupon shall have printed on it the name of the issuing gaming facility, the city or town in which the gaming facility is located, the value of such coupon and an expiration date or, alternatively, the dates such coupon is valid for redemption.
(3)Match play coupons are allowed for wagering at table games. A patron’s matching wager shall equal or exceed the dollar value of the match play coupon. A match play coupon shall have printed on it the name of the issuing gaming facility, the city or town in which the gaming facility is located, the value of the coupon and an explanation of such coupons use. Match play coupons are a wager and shall be paid the specified odds payout for the wager being made. Each coupon shall have an expiration date printed on such coupon.
(4)Notwithstanding the foregoing in this subdivision, electronic representations of coupons may be used provided that the records of issuance and redemption of such coupons are documented, retained and audited according to this Part.
(b)The annual deductible value of promotional gaming credits on slots authorized for use by the gaming facility licensee in any state fiscal year shall not exceed 15 percent of slot gross gaming revenue and the annual deductible value of promotional gaming credits on table games authorized for use by the gaming facility licensee in any state fiscal year shall not exceed five percent of table game gross gaming revenue. The commission may, at the commission’s discretion, authorize deviations from these limitations upon satisfactory illustration of benefit to the State.
(c)A gaming facility licensee found to be in violation of subdivision (b) of this section shall be subject to a fine of no more than $25,000.
(d)Credits paid for by a gaming facility licensee and provided to a patron shall not be considered promotional gaming credits.

State Register activity

2 rulemakings · 3 notices

  1. Fuel use tax on motor fuel and diesel motor fuel and the art. 13-A carrier tax jointly administered therewith.

    TAF-46-21-00009Department of Taxation and FinancePart-level action

    The Register recorded this action against the whole Part, which includes this section (9 NYCRR Part 5315).

    1. Proposed ruleTAF-46-21-00009-P

      Amendment of section 492.1(b)(1) of Title 20 NYCRR.

  2. Accounting standards for a licensed gaming facility.

    SGC-37-16-00016State Gaming CommissionPart-level action

    The Register recorded this action against the whole Part, which includes this section (9 NYCRR Part 5315).

    1. Adopted ruleSGC-37-16-00016-A

      Addition of Part 5315 to Title 9 NYCRR.

    2. Proposed ruleSGC-37-16-00016-P

      Addition of Part 5315 to Title 9 NYCRR.

Register checked through July 29, 2026/Vol. XLVIII, Issue 30 (2026-07-29)

State Register notices matched to this citation. This is Register status evidence, not compiled regulation text: a notice does not by itself amend the text shown here.

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