Indiana § 4-33-12-1.5 - Supplemental wagering tax rates
Full text of Indiana Indiana Code § 4-33-12-1.5 — Supplemental wagering tax rates, with citation guidance and answers to common questions.
§ 4-33-12-1.5. Supplemental wagering tax rates
Sec. 1.5. (a) A supplemental wagering tax on the wagering occurring each day at a riverboat is imposed upon the licensed owner operating the riverboat.
(b) Except as provided in subsections (d) and (e), and subject to subsection (c), the amount of supplemental wagering tax imposed for a particular day is determined by multiplying the riverboat's adjusted gross receipts for that day by the quotient of:
(1) the total riverboat admissions tax that the riverboat's licensed owner paid beginning July 1, 2016, and ending June 30, 2017; divided by
(2) the riverboat's adjusted gross receipts beginning July 1, 2016, and ending June 30, 2017.
(c) The quotient used under subsection (b) to determine the supplemental wagering tax liability of a licensed owner subject to subsection (b) may not exceed the following when expressed as a percentage:
(1) Four percent (4%) before July 1, 2019.
(2) Three and five-tenths percent (3.5%) after June 30, 2019.
(d) The supplemental wagering tax liability of a licensed owner operating an inland casino in Vigo County is equal to two and nine-tenths percent (2.9%) of the riverboat's adjusted gross receipts for the day.
(e) The supplemental wagering tax liability of a licensed owner operating an inland casino in Allen County, DeKalb County, or Steuben County under IC 4-33-6.8 is equal to three and five-tenths percent (3.5%) of the riverboat's adjusted gross receipts for the day.
As added by P.L.212-2018(ss), SEC.5. Amended by P.L.293-2019, SEC.24; P.L.77-2026, SEC.11.
Source: official Indiana text · Last verified 2026-08-27
Frequently Asked Questions About Indiana § 4-33-12-1.5
What does Indiana Code § 4-33-12-1.5 cover?
Section 4-33-12-1.5 ("Supplemental wagering tax rates") is part of the Indiana Code, the codified statutory law of Indiana. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Indiana § 4-33-12-1.5?
A common citation format is "Indiana Code § 4-33-12-1.5" (Indiana). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Indiana law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Indiana official source linked on this page or consult a licensed Indiana attorney.
How does Indiana § 4-33-12-1.5 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Indiana can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Indiana.