New York Consolidated Laws, Arts and Cultural Affairs Law - ACA § 25.25. Records of purchases and sales

1. Every licensee shall at all times keep full and accurate sets of records showing:  (a) the prices at which all tickets have been bought and sold by such licensee;  and (b) the names and addresses of the person, firm or corporation from whom they were bought.  Operators offering for initial sale tickets by means of an auction shall maintain a record of the price when known and the number of tickets and types of seats offered through auction.  These records shall be made available upon request to the state attorney general, the secretary of state, or other governmental body with the express authority to enforce any section of this article;  provided, however, that the records required to be maintained by this section shall be considered proprietary in nature and shall be governed by the protections set forth in subdivision five of section eighty-nine of the public officers law.  These records shall be retained for a period of not less than ten years.

2. Twice annually, on June thirtieth and December thirty-first, every licensee that resells tickets or facilitates the resale or resale auction of tickets between independent parties by any and all means shall report to the department of state the total number of, and average resale or average final resale auction price of, all tickets to each ticketed event, provided, however, that repeat performances of a single event, and multiple events that are part of a season-long performance shall be treated as a single event for the purposes of the reporting requirement of this subdivision.  The information required to be reported by this section shall be considered proprietary in nature and shall be governed by the protections set forth in subdivision five of section eighty-nine of the public officers law, and shall be used exclusively for analytical purposes by the department of state.