Sec. 1. A sports wagering tax is imposed on the adjusted gross receipts received from authorized sports wagering offered by a certificate holder under this article at a rate of nine and one-half percent (9.5%).
As added by P.L.293-2019, SEC.43.
Structure Indiana Code
Title 4. State Offices and Administration
Chapter 10. Sports Wagering Tax
4-38-10-1. Sports Wagering Tax
4-38-10-2. Sports Wagering Tax Payment Date
4-38-10-3. Deposit of Sports Wagering Tax; Transfer to Addiction Services Fund
4-38-10-4. Suspension or Revocation of Certificate of Authority for Failure to Submit Tax Payments