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.
Sec. 2. A certificate holder shall pay the sports wagering taxes imposed under section 1 of this chapter to the department on the twenty-fourth calendar day of each month. Any taxes collected during the month but after the day on which the taxes are required to be paid to the department shall be paid to […]
Sec. 3. (a) Except as provided in subsection (b), the department shall deposit the tax revenue collected under section 2 of this chapter in the state general fund. (b) The department shall transfer an amount equal to three and thirty-three hundredths percent (3.33%) of the tax revenue collected under section 2 of this chapter to […]
Sec. 4. The commission may suspend or revoke the certificate of authority of a certificate holder that does not submit the payment or the tax return form within the required time. As added by P.L.293-2019, SEC.43.
Sec. 5. The payment of the tax under this chapter must be reported and remitted electronically through the department’s online tax filing program. As added by P.L.293-2019, SEC.43. Amended by P.L.137-2022, SEC.10.
