NYSentencing

§ 230.10  Prostitution  and  patronizing a person for prostitution;
no defense.
  In any prosecution for  prostitution  or  patronizing  a 
person  for  prostitution,  the  sex  of  the two parties or prospective
parties to the sexual conduct engaged in, contemplated or  solicited  is
immaterial, and it is no defense that:
  1.  Such persons were of the same sex; or
  2.   The  person who received, agreed to receive or solicited a fee was a
male and the person who paid or agreed or offered to pay  such  fee  was  a
female.