Ind. Code ch. 4-38-2

in effect

Ind. Code § 4-38-2-1 Application

Sec. 1. The definitions set forth in this chapter apply throughout this article unless the context clearly denotes otherwise. As added by P.L.293-2019, SEC.43.

Ind. Code § 4-38-2-2 "Adjusted gross receipts"

Sec. 2. "Adjusted gross receipts" means: (1) the total of all cash and property (including checks received by a certificate holder, whether collected or not) received from authorized sports wagering offered by a certificate holder; minus (2) the total of: (A) all cash paid out as winnings to sports wagering patrons, including the cash equivalent of any merchandise or thing of value awarded as a prize; and (B) uncollectible gaming receivables, not to exceed the lesser of: (i) a reasonable provision for uncollectible patron checks received from sports wagering; or (ii) two percent (2%) of the total of all sums (including checks, whether collected or not) less the amount paid out as winnings to sports wagering patrons. For purposes of this section, a counter or personal check that is invalid or unenforceable under this article is considered cash received by the certificate holder from sports wagering. As added by P.L.293-2019, SEC.43. Amended by P.L.146-2020, SEC.1.

Ind. Code § 4-38-2-3 "Amateur youth sporting event"

Sec. 3. "Amateur youth sporting event" refers to any sporting event in which an individual: (1) must be less than eighteen (18) years of age to participate; and (2) is prohibited, as a condition of participating in the sporting event, from receiving direct or indirect compensation for the use of the individual's athletic skill in any manner with respect to the sport in which the particular sporting event is conducted. As added by P.L.293-2019, SEC.43.

Ind. Code § 4-38-2-4 "Certificate holder"

Sec. 4. "Certificate holder" means a licensed owner, operating agent, or permit holder issued a certificate of authority by the commission authorizing the licensed owner, operating agent, or permit holder to conduct sports wagering independently or through a vendor under this article. As added by P.L.293-2019, SEC.43.

Ind. Code § 4-38-2-5 "Commission"

Sec. 5. "Commission" refers to the Indiana gaming commission established by IC 4-33-3-1. As added by P.L.293-2019, SEC.43.

Ind. Code § 4-38-2-6 "Department"

Sec. 6. "Department" refers to the department of state revenue. As added by P.L.293-2019, SEC.43.

Ind. Code § 4-38-2-7 "E-sports"

Sec. 7. "E-sports" means a single player or multiplayer video game played competitively, typically by professional gamers. As added by P.L.293-2019, SEC.43.

Ind. Code § 4-38-2-8 "Geofence"

Sec. 8. "Geofence" means a virtual geographic boundary defined by GPS or RFID technology, which enables software to trigger a response when a mobile device enters or leaves a particular area. As added by P.L.293-2019, SEC.43.

Ind. Code § 4-38-2-9 "Gross receipts"

Sec. 9. "Gross receipts" means the total amount of money received by a certificate holder from sports wagering patrons. As added by P.L.293-2019, SEC.43.

Ind. Code § 4-38-2-10 "In-play wagering"

Sec. 10. "In-play wagering" refers to the practice of placing a wager after a sporting event has started. As added by P.L.293-2019, SEC.43.

Ind. Code § 4-38-2-11 "Licensed facility"

Sec. 11. "Licensed facility" means any of the following: (1) A satellite facility operated under IC 4-31-5.5. (2) A riverboat operated under IC 4-33. (3) A property owned by a permit holder that contains both a gambling game facility operated under IC 4-35 and a racetrack at which live horse racing is conducted under IC 4-31. As added by P.L.293-2019, SEC.43.

Ind. Code § 4-38-2-12 "Licensed owner"

Sec. 12. "Licensed owner" has the meaning set forth in IC 4-33-2-13. As added by P.L.293-2019, SEC.43.

Ind. Code § 4-38-2-13 "Occupational license"

Sec. 13. "Occupational license" means a license issued by the commission under IC 4-33-8. As added by P.L.293-2019, SEC.43.

Ind. Code § 4-38-2-14 "Operating agent"

Sec. 14. "Operating agent" means a person with whom the commission has entered into a contract under IC 4-33-6.5 to operate a riverboat in a historic hotel district. As added by P.L.293-2019, SEC.43.

Ind. Code § 4-38-2-15 "Permit holder"

Sec. 15. "Permit holder" has the meaning set forth in IC 4-31-2.1-27. As added by P.L.293-2019, SEC.43. Amended by P.L.105-2022, SEC.7.

Ind. Code § 4-38-2-16 "Person"

Sec. 16. "Person" means an individual, a sole proprietorship, a partnership, an association, a fiduciary, a corporation, a limited liability company, or any other business entity. As added by P.L.293-2019, SEC.43.

Ind. Code § 4-38-2-17 "Riverboat"

Sec. 17. "Riverboat" has the meaning set forth in IC 4-33-2-17. As added by P.L.293-2019, SEC.43.

Ind. Code § 4-38-2-18 "Sports wagering"

Sec. 18. "Sports wagering" refers to wagering conducted under this article on athletic and sporting events involving human competitors and other events approved by the commission. The term does not include pari-mutuel wagering on horse racing or money spent to participate in paid fantasy sports under IC 4-33-24. As added by P.L.293-2019, SEC.43.

Ind. Code § 4-38-2-19 "Sports wagering device"

Sec. 19. "Sports wagering device" refers to a mechanical, electrical, or computerized contrivance, terminal, device, apparatus, piece of equipment, or supply approved by the commission for conducting sports wagering under this article. The term does not include a personal computer, mobile device, or other device used in connection with sports wagering under IC 4-38-5-12. As added by P.L.293-2019, SEC.43.

Ind. Code § 4-38-2-20 "Sports wagering service provider"

Sec. 20. "Sports wagering service provider" means a person that contracts with a certificate holder, a vendor, or an applicant for a certificate of authority under IC 4-38-4 or vendor's license to: (1) sell, lease, offer, or otherwise provide or distribute a sports wagering device or associated equipment; (2) service a sports wagering device or associated equipment; or (3) provide risk management services, integrity services, or odds. As added by P.L.293-2019, SEC.43.

Ind. Code § 4-38-2-21 "Sports wagering service provider license"

Sec. 21. "Sports wagering service provider license" means a license issued under IC 4-38-7. As added by P.L.293-2019, SEC.43.

Ind. Code § 4-38-2-22 "Supplier's license"

Sec. 22. "Supplier's license" means a license issued under IC 4-33-7. As added by P.L.293-2019, SEC.43.

Ind. Code § 4-38-2-23 "Vendor"

Sec. 23. "Vendor" means a person with whom a certificate holder contracts for either of the following: (1) Conducting or managing sports wagering operations within a licensed facility. (2) Conducting sports wagering through mobile devices under IC 4-38-5-12. As added by P.L.293-2019, SEC.43.

Ind. Code § 4-38-2-24 "Vendor's license"

Sec. 24. "Vendor's license" means a license issued to a vendor under IC 4-38-6. As added by P.L.293-2019, SEC.43.

Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://iga.in.gov/laws/2026/ic/titles/4Fetched: 10/17/2026