Ind. Code ch. 4-38-10

in effect

Ind. Code § 4-38-10-1 Sports wagering tax

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%). As added by P.L.293-2019, SEC.43.

Ind. Code § 4-38-10-2 Sports wagering tax payment date

Sec. 2. A certificate holder shall pay the sports wagering taxes imposed under section 1 of this chapter to the department on the twenty-fourth calendar day of each month. Any taxes collected during the month but after the day on which the taxes are required to be paid to the department shall be paid to the department at the same time the following month's taxes are due. As added by P.L.293-2019, SEC.43.

Ind. Code § 4-38-10-3 Deposit of sports wagering tax; transfer to addiction services fund

Sec. 3. (a) Except as provided in subsection (b), the department shall deposit the tax revenue collected under section 2 of this chapter in the state general fund. (b) The department shall transfer an amount equal to three and thirty-three hundredths percent (3.33%) of the tax revenue collected under section 2 of this chapter to the addiction services fund established by IC 12-23-2-2. (c) Twenty-five percent (25%) of the tax revenue transferred under subsection (b) must be allocated to: (1) the prevention of; (2) education regarding; (3) provider credentialing for; and (4) treatment of; compulsive gambling. As added by P.L.293-2019, SEC.43.

Ind. Code § 4-38-10-4 Suspension or revocation of certificate of authority for failure to submit tax payments

Sec. 4. The commission may suspend or revoke the certificate of authority of a certificate holder that does not submit the payment or the tax return form within the required time. As added by P.L.293-2019, SEC.43.

Ind. Code § 4-38-10-5 Payment of taxes

Sec. 5. The payment of the tax under this chapter must be reported and remitted electronically through the department's online tax filing program. As added by P.L.293-2019, SEC.43. Amended by P.L.137-2022, SEC.10.

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