Indiana Code
Chapter 10. Gaming Card Excise Tax
4-32.3-10-1. Gaming Card Excise Tax Imposed

Sec. 1. An excise tax is imposed on the distribution of pull tabs, punchboards, and tip boards in the amount of ten percent (10%) of the price paid by the qualified organization that purchases the pull tabs, punchboards, and tip boards.
As added by P.L.58-2019, SEC.4.