Gaming Tax

Who is required to file and pay?

Gaming Tax Manufacturer or distributor licensees who sell, lease or transfer gaming devices in the state must remit a gaming manufacturer and distributor tax of ten percent (10%) on their gross receipts from the transaction. Liquor Excise Tax Wholesalers who sell...

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What is the gaming tax rate?

* The gaming tax imposed on manufacturers and distributors is at a rate of 10%. The gaming tax imposed on gaming operators is 10%. The gaming tax imposed on non-profit fraternal organization is 10%. The gaming tax imposed on a racetrack gaming operator 26%.

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If I overpaid gaming tax, how do I obtain a refund?

Complete a corrected gaming tax form, either Form RPD-41210, Manufacturer/Distributor Gaming Tax Return or Form RPD-41209, Operator Gaming Tax Return (whichever is applicable) and Form RPD-41071, Application for Tax Refund and send them to the address on the gaming...

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How do I change my registration information?

To change registration information for: Cigarette Tax Gaming Tax Liquor Excise Tax Local Liquor Excise Tax Telecommunications Relay Service Surcharge Water Conservation Fee Use Form ACD-31015 Business Tax Registration to make changes and submit to the following...

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