{"data":{"id":"us-ar/ark.-code-ann.-26-51-1309","jurisdiction":"us-ar","citation":"Ark. Code Ann. § 26-51-1309","heading":"Gaming winnings tax - Withholding and remittance","body":"(a) There is levied, assessed, and collected a gaming winnings tax of three percent (3%) on any single payment of winnings from electronic games of skill of one thousand two hundred dollars ($1,200) or more paid on a single electronic game of skill wager. (b) The holder of a franchise to conduct electronic games of skill shall: (1) Deduct and withhold the tax from winnings from electronic games of skill upon which the tax is levied by subsection (a) of this section; and (2) Remit the tax to the Secretary of the Department of Finance and Administration as provided in § 26-51-1310 and as prescribed by rules promulgated by the secretary. Amended by Act 2019, No. 910,§ 3781, eff. 7/1/2019. Acts 2007, No. 732, § 7.\n\n(a) There is levied, assessed, and collected a gaming winnings tax of three percent (3%) on any single payment of winnings from electronic games of skill of one thousand two hundred dollars ($1,200) or more paid on a single electronic game of skill wager.\n\n(b) The holder of a franchise to conduct electronic games of skill shall: (1) Deduct and withhold the tax from winnings from electronic games of skill upon which the tax is levied by subsection (a) of this section; and (2) Remit the tax to the Secretary of the Department of Finance and Administration as provided in § 26-51-1310 and as prescribed by rules promulgated by the secretary.\n\n(1) Deduct and withhold the tax from winnings from electronic games of skill upon which the tax is levied by subsection (a) of this section; and\n\n(2) Remit the tax to the Secretary of the Department of Finance and Administration as provided in § 26-51-1310 and as prescribed by rules promulgated by the secretary.","path":["AR Code","Title 26","Chapter 51","Subchapter 13"],"source_url":"https://oss-data-us.vaquill.ai/v2026.08/us_ar_statutes.parquet","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:41Z","sha256":"76c413fb42a30bf889ac37b1dddf3cb7c910c2f1be9c07f7bbd7260ea6194d33","source_id":"us-ar","stale":false,"prev":"us-ar/ark.-code-ann.-26-51-1308","next":"us-ar/ark.-code-ann.-26-51-1310"},"notice":"GroundRules: Original legal text. Not legal advice."}