Rhode Island · Through site files published 2025-08-13 · Newer source version available

R.I. Gen. Laws § 41-4-3: Tax on pari-mutuel betting.

(a) Each licensee conducting racing events under the pari-mutuel system shall pay to the state, and there is hereby imposed:
(1) A tax at the rate of three percent (3%) of the total money wagered on so-called straight (win, place, or show) wagering on the events; and
(2) A tax at the rate of six percent (6%) of the total money wagered on so-called exotic or multiple forms of wagering on the events; and
(3) A tax equal to one-half (½) of the breakage to the dime resulting from the wagering.
(b) Each licensee conducting harness horse racing events under the pari-mutuel system shall pay to the state, and there is hereby imposed:
(1) A tax at the rate of five and one-half percent (5.5%) of so much of the total amount of money wagered daily on the events as does not exceed four hundred thousand dollars ($400,000); six and three quarters percent (6.75%) of so much thereof as exceeds four hundred thousand dollars ($400,000), but does not exceed four hundred and fifty thousand dollars ($450,000); seven and one quarter percent (7.25%) of so much thereof as exceeds four hundred and fifty thousand dollars ($450,000), but does not exceed five hundred thousand dollars ($500,000); and ten percent (10%) of so much of the total amount of money wagered on the events as exceeds five hundred thousand dollars ($500,000);
(2) A tax equal to one-half (½) of the breakage to the dime resulting from the wagering.
(c) Each licensee conducting dog racing events under the pari-mutuel system shall pay to the state, and there is hereby imposed, a tax on such events at the rate of:
(1) Five and one-half percent (5.5%) of the first one hundred and fifty thousand dollars ($150,000) of money wagered daily; plus nine percent (9%) on amounts wagered from one hundred and fifty thousand dollars ($150,000) to two hundred and fifty thousand dollars ($250,000); plus ten and one quarter percent (10.25%) on amounts wagered from two hundred and fifty thousand dollars ($250,000) to three hundred and seventy-five thousand dollars ($375,000); plus ten and three quarters percent (10.75%) on amounts wagered over three hundred and seventy-five thousand dollars ($375,000); and
(2) One-half (½) of the breakage to the dime resulting from the wagering.

Where this section sits in the code

Title 41 Sports, Racing, and Athletics
Chapter 4 Mutuel Betting and License Fees

(a) Each licensee conducting racing events under the pari-mutuel system shall pay to the state, and there is hereby imposed:

(1) A tax at the rate of three percent (3%) of the total money wagered on so-called straight (win, place, or show) wagering on the events; and

(2) A tax at the rate of six percent (6%) of the total money wagered on so-called exotic or multiple forms of wagering on the events; and

(3) A tax equal to one-half (½) of the breakage to the dime resulting from the wagering.

(b) Each licensee conducting harness horse racing events under the pari-mutuel system shall pay to the state, and there is hereby imposed:

(1) A tax at the rate of five and one-half percent (5.5%) of so much of the total amount of money wagered daily on the events as does not exceed four hundred thousand dollars ($400,000); six and three quarters percent (6.75%) of so much thereof as exceeds four hundred thousand dollars ($400,000), but does not exceed four hundred and fifty thousand dollars ($450,000); seven and one quarter percent (7.25%) of so much thereof as exceeds four hundred and fifty thousand dollars ($450,000), but does not exceed five hundred thousand dollars ($500,000); and ten percent (10%) of so much of the total amount of money wagered on the events as exceeds five hundred thousand dollars ($500,000);

(2) A tax equal to one-half (½) of the breakage to the dime resulting from the wagering.

(c) Each licensee conducting dog racing events under the pari-mutuel system shall pay to the state, and there is hereby imposed, a tax on such events at the rate of:

(1) Five and one-half percent (5.5%) of the first one hundred and fifty thousand dollars ($150,000) of money wagered daily; plus nine percent (9%) on amounts wagered from one hundred and fifty thousand dollars ($150,000) to two hundred and fifty thousand dollars ($250,000); plus ten and one quarter percent (10.25%) on amounts wagered from two hundred and fifty thousand dollars ($250,000) to three hundred and seventy-five thousand dollars ($375,000); plus ten and three quarters percent (10.75%) on amounts wagered over three hundred and seventy-five thousand dollars ($375,000); and

(2) One-half (½) of the breakage to the dime resulting from the wagering.

Collected 2026-09-05T19:59:35Z. Source file · JSON

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