4-38-10-1. Sports wagering tax

IN Code § 4-38-10-1 (2019) (N/A)
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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.