Indiana Code
Chapter 9. Type Ii Gambling Game Excise Tax
4-36-9-1. Excise Tax Imposed on Type Ii Gambling Games; Tickets Used in Qualified Drawings Exempted

Sec. 1. (a) An excise tax is imposed on the distribution of type II gambling games in the amount of ten percent (10%) of the price paid by the retailer that purchases the type II gambling games.
(b) The excise tax imposed by this section does not apply to the distribution of tickets used in qualified drawings.
As added by P.L.95-2008, SEC.13. Amended by P.L.108-2009, SEC.22.

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Structure Indiana Code

Indiana Code

Title 4. State Offices and Administration

Article 36. Type Ii Gaming in Establishments Licensed to Sell Alcoholic Beverages

Chapter 9. Type Ii Gambling Game Excise Tax

4-36-9-1. Excise Tax Imposed on Type Ii Gambling Games; Tickets Used in Qualified Drawings Exempted

4-36-9-2. Excise Tax Imposed Upon Distribution of Type Ii Gambling Games

4-36-9-3. Tax Collection Procedures

4-36-9-4. Electronic Payment

4-36-9-5. Monthly Remissions

4-36-9-6. Audits

4-36-9-7. Deposit of Taxes in the State General Fund