§ 4-29.5-10-1 — Taxation

Indiana § 4-29.5-10-1

• Jurisdiction: Indiana
• Art. 29.5: TRIBAL-STATE COMPACT WITH THE
• Ch. 10: Parity

Text

Tax Parity. Nothing in this Compact shall be
deemed to authorize the State to impose any tax, fee, charge, or
assessment upon the Band or any Band gaming operation or Gaming
Facility except for the reimbursement of expenses expressly authorized
pursuant to this Compact. To the extent that the Band is required under
federal law, however, to withhold federal income tax from the gaming
winnings of non-tribal patrons, the Band agrees to withhold State
individual income tax from gaming winnings of non-tribal patrons in
the amounts set forth in applicable Indiana law. The Band shall
maintain as enacted Band law Band taxes on retail sales, food and
beverage service, and hotel occupancy, which taxes shall be in an
amount that is equal to or greater than any corresponding State and
local taxes which would be applicable to the Band's Class III gaming
operation if it were not located on the South Bend Site. The Band shall
remit amounts withheld for State individual income tax together with
Indiana Department of Revenue Form WH-1 to the Indiana Department
of Revenue. The Band shall also annually submit in accordance with
due date under Indiana law Indiana Department of Revenue Form
WH-3 to the Indiana Department of Revenue in order to reconcile the
total amounts remitted and submitted on Form WH-1 and the details of
the amounts withheld per individual.

Legislative History

As added by P.L.171-2021, SEC.1.