IC 4-36-9
Chapter 9. Type II Gambling Game Excise Tax
IC 4-36-9-1 Excise tax imposed on type II gambling games; tickets used in
qualified drawings exempted
Sec. 1. (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. As added by P.L.95-2008, SEC.13. Amended by P.L.108-2009,
SEC.22.
IC 4-36-9-2 Excise tax imposed upon distribution of type II gambling games
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.
IC 4-36-9-3 Tax collection procedures
Sec. 3. The department shall establish procedures by which each
licensee must account for the following:
(1) The tax collected under this chapter by the licensee.
(2) The type II gambling games sold by the licensee.
(3) The funds received for the sale of type II gambling games by
the licensee.
(4) The address of each retailer that purchased pull tabs,
punchboards, or tip boards from the licensee in the previous
calendar month. As added by P.L.95-2008, SEC.13.
IC 4-36-9-4 Electronic payment
Sec. 4. A payment by a licensee to the department may not be in
cash. All payments must be in the form of a check, a draft, an
electronic funds transfer, or another financial instrument authorized
by the department. The department may require a licensee to
establish a separate electronic funds transfer account to make
payments to the department. As added by P.L.95-2008, SEC.13. IC 4-36-9-5 Monthly remissions
Sec. 5. All taxes imposed on a licensee under this chapter shall be
remitted to the department on a monthly basis at the times and as
directed by the department. The department is responsible for all
administrative functions related to the receipt of funds. The
department may require a licensee to file with the department reports
of the licensee's receipts and transactions in the sale of type II
gambling games. The department shall prescribe the form of the
reports and the information to be contained in the reports. As added by P.L.95-2008, SEC.13.
IC 4-36-9-6 Audits
Sec. 6. The department may at any time perform an audit of the
books and records of a licensee to ensure compliance with this
article. As added by P.L.95-2008, SEC.13.
IC 4-36-9-7 Deposit of taxes in the state general fund
Sec. 7. The department shall deposit all taxes collected under this
chapter in the state general fund. As added by P.L.95-2008, SEC.13.
IC 4-36-9
Chapter 9. Type II Gambling Game Excise Tax
IC 4-36-9-1 Excise tax imposed on type II gambling games; tickets used in
qualified drawings exempted
Sec. 1. (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. As added by P.L.95-2008, SEC.13. Amended by P.L.108-2009,
SEC.22.
IC 4-36-9-2 Excise tax imposed upon distribution of type II gambling games
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.
IC 4-36-9-3 Tax collection procedures
Sec. 3. The department shall establish procedures by which each
licensee must account for the following:
(1) The tax collected under this chapter by the licensee.
(2) The type II gambling games sold by the licensee.
(3) The funds received for the sale of type II gambling games by
the licensee.
(4) The address of each retailer that purchased pull tabs,
punchboards, or tip boards from the licensee in the previous
calendar month. As added by P.L.95-2008, SEC.13.
IC 4-36-9-4 Electronic payment
Sec. 4. A payment by a licensee to the department may not be in
cash. All payments must be in the form of a check, a draft, an
electronic funds transfer, or another financial instrument authorized
by the department. The department may require a licensee to
establish a separate electronic funds transfer account to make
payments to the department. As added by P.L.95-2008, SEC.13. IC 4-36-9-5 Monthly remissions
Sec. 5. All taxes imposed on a licensee under this chapter shall be
remitted to the department on a monthly basis at the times and as
directed by the department. The department is responsible for all
administrative functions related to the receipt of funds. The
department may require a licensee to file with the department reports
of the licensee's receipts and transactions in the sale of type II
gambling games. The department shall prescribe the form of the
reports and the information to be contained in the reports. As added by P.L.95-2008, SEC.13.
IC 4-36-9-6 Audits
Sec. 6. The department may at any time perform an audit of the
books and records of a licensee to ensure compliance with this
article. As added by P.L.95-2008, SEC.13.
IC 4-36-9-7 Deposit of taxes in the state general fund
Sec. 7. The department shall deposit all taxes collected under this
chapter in the state general fund. As added by P.L.95-2008, SEC.13.
IC 4-36-9
Chapter 9. Type II Gambling Game Excise Tax
IC 4-36-9-1 Excise tax imposed on type II gambling games; tickets used in
qualified drawings exempted
Sec. 1. (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. As added by P.L.95-2008, SEC.13. Amended by P.L.108-2009,
SEC.22.
IC 4-36-9-2 Excise tax imposed upon distribution of type II gambling games
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.
IC 4-36-9-3 Tax collection procedures
Sec. 3. The department shall establish procedures by which each
licensee must account for the following:
(1) The tax collected under this chapter by the licensee.
(2) The type II gambling games sold by the licensee.
(3) The funds received for the sale of type II gambling games by
the licensee.
(4) The address of each retailer that purchased pull tabs,
punchboards, or tip boards from the licensee in the previous
calendar month. As added by P.L.95-2008, SEC.13.
IC 4-36-9-4 Electronic payment
Sec. 4. A payment by a licensee to the department may not be in
cash. All payments must be in the form of a check, a draft, an
electronic funds transfer, or another financial instrument authorized
by the department. The department may require a licensee to
establish a separate electronic funds transfer account to make
payments to the department. As added by P.L.95-2008, SEC.13. IC 4-36-9-5 Monthly remissions
Sec. 5. All taxes imposed on a licensee under this chapter shall be
remitted to the department on a monthly basis at the times and as
directed by the department. The department is responsible for all
administrative functions related to the receipt of funds. The
department may require a licensee to file with the department reports
of the licensee's receipts and transactions in the sale of type II
gambling games. The department shall prescribe the form of the
reports and the information to be contained in the reports. As added by P.L.95-2008, SEC.13.
IC 4-36-9-6 Audits
Sec. 6. The department may at any time perform an audit of the
books and records of a licensee to ensure compliance with this
article. As added by P.L.95-2008, SEC.13.
IC 4-36-9-7 Deposit of taxes in the state general fund
Sec. 7. The department shall deposit all taxes collected under this
chapter in the state general fund. As added by P.L.95-2008, SEC.13.
