Indiana Statutes

§ 4-36-9-1 — Excise tax imposed on type II gambling games; tickets used in qualified drawings exempted

Indiana § 4-36-9-1
JurisdictionIndiana
Art. 36TYPE II GAMING IN ESTABLISHMENTS
Ch. 9Type II Gambling Game Excise Tax

This text of Indiana § 4-36-9-1 (Excise tax imposed on type II gambling games; tickets used in qualified drawings exempted) is published on Counsel Stack Legal Research, covering Indiana primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
Ind. Code § 4-36-9-1 (2026).

Text

(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.

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Legislative History

As added by P.L.95-2008, SEC.13. Amended by P.L.108-2009, SEC.22.

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Bluebook (online)
Indiana § 4-36-9-1, Counsel Stack Legal Research, https://law.counselstack.com/statute/in/4-36-9-1.