Michigan § 432.414 - Imposition of tax; exception.
Full text of Michigan Michigan Compiled Laws § 432.414 — Imposition of tax; exception., with citation guidance and answers to common questions.
§ 432.414. Imposition of tax; exception.
(1) Except for a sports betting operator that is an Indian tribe, a sports betting operator is subject to a tax of 8.4% on its adjusted gross sports betting receipts received by the sports betting operator.
(2) A sports betting operator that is an Indian tribe is subject to the payment requirements under section 7(1)(f).
(3) A sports betting operator shall pay the tax or payment, as applicable, under subsection (1) or (2) on a monthly basis. The payment for each monthly accounting period is due on the tenth day of the following month.
(4) A sports betting operator is not subject to any excise tax, license tax, privilege tax, occupation tax, or other tax, payment, or fee imposed exclusively on a sports betting operator or sports betting operators by the state or any political subdivision of this state, except as provided in this act. This subsection does not impair the contractual rights under an existing development agreement between a city and a sports betting operator that holds a casino license under the Michigan Gaming Control and Revenue Act, 1996 IL 1, MCL 432.201 to 432.226.
(5) In addition to payment of the tax and other fees as provided in this act, and to any payment required pursuant to an existing development agreement described in subsection (4), if a city has imposed a municipal services fee equal to 1.25% on a casino licensee, the city may charge a 1.25% fee on the adjusted gross sports betting receipts of a sports betting operator that holds a casino license under the Michigan Gaming Control and Revenue Act, 1996 IL 1, MCL 432.201 to 432.226, whose casino is in that city.
Source: official Michigan text · Last verified 2026-08-27
Frequently Asked Questions About Michigan § 432.414
What does Michigan Compiled Laws § 432.414 cover?
Section 432.414 ("Imposition of tax; exception.") is part of the Michigan Compiled Laws, the codified statutory law of Michigan. 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 Michigan § 432.414?
A common citation format is "Michigan Compiled Laws § 432.414" (Michigan). 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 Michigan law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Michigan official source linked on this page or consult a licensed Michigan attorney.
How does Michigan § 432.414 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Michigan 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 Michigan.