N.Y. Comp. Codes R. & Regs. tit. 20, § 95.3
Where a single price is paid for admission to more than one place or accommodation—for example, admission to the race track and also to the clubhouse, grandstand or a box therein—the tax applies to the entire amount paid. If separate prices are paid for admission to each such place or accommodation, the tax applies to each such admission price.