Excise Tax Imposed Upon Distribution of Type Ii Gambling Games

  1. Law
  2. Indiana Code
  3. State Offices and Administration
  4. Type Ii Gaming in Establishments Licensed to Sell Alcoholic Beverages
  5. Type Ii Gambling Game Excise Tax
  6. Excise Tax Imposed Upon Distribution of Type Ii Gambling Games

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Sec. 2. A licensed entity distributing pull tabs, punchboards, or tip boards under this article is liable for the tax. The tax is imposed at the time the licensed entity:

(1) brings or causes the type II gambling games to be brought into Indiana for distribution;

(2) distributes type II gambling games in Indiana; or

(3) transports type II gambling games to retailers in Indiana for resale by those retailers in accordance with this article.

As added by P.L.95-2008, SEC.13.


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