{"data":{"id":"us-in/ic-4-38-10-1","jurisdiction":"us-in","citation":"IC 4-38-10-1","heading":"Sports wagering tax","body":"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%).","path":["TITLE 4. STATE OFFICES AND ADMINISTRATION","ARTICLE 38. SPORTS WAGERING","Chapter 10. Sports Wagering Tax"],"source_url":"https://iga.in.gov/ic/2026/Title_4.html#4-38-10-1","current_through":"2026","vintage":"2026","retrieved_at":"2026-08-30T06:26:00Z","sha256":"0f045ce0bceacc4eb792c30758e8e737b74772ffdefed2d5e8376d5a5c733754","source_id":"us-in","stale":false,"prev":"us-in/ic-4-38-9-8","next":"us-in/ic-4-38-10-2"},"notice":"GroundRules: Original legal text. Not legal advice."}