GroundRules
IC 4-36-9-1: Excise tax imposed on type II gambling games; tickets used in qualified drawings exempted
Where this section sits in the 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
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.
Collected 2026-08-30T06:26:00Z. Source file · JSON