Tax
Compiled text through Nov 15, 2021
Register checked through Jul 29, 2026
Later Register activity found — review the notice before relying on the compiled text.
Dates and status
- Compiling agency
- Executive Department
- Text status
- Source receipt
- Compiled text through
- Nov 15, 2021
- Register checked through
- July 29, 2026/Vol. XLVIII, Issue 30 (2026-07-29)
- Activity status
- Later Register activity found — review the notice before relying on the compiled text.
- Latest notice
- WCB-01-26-00003-A · Adopted rule · Apr 22, 2026
- Source snapshot
- Jun 6, 2026
Gross gaming revenue from sports pool wagering conducted by a casino sports wagering licensee shall be taxed at the rate set forth in Racing, Pari-Mutuel Wagering and Breeding Law section 1367(7).
Tax attributable to sports pool wagering conducted by each casino sports wagering licensee, including any applicable interest and penalties, shall be transmitted weekly by electronic funds transfer to the commission. All gross gaming taxes relating to sports wagering conducted by a casino sports wagering licensee are the responsibility of, and shall be paid by, such casino sports wagering licensee.
All weekly gross gaming revenue tax reports filed with the commission pursuant to this section shall reflect all gross gaming revenue received by the casino sports wagering licensee for the period of the return.
When the commission finds that a casino sports wagering licensee is required to pay additional taxes or finds that a casino sports wagering licensee is entitled to a refund of taxes, the commission shall report to such licensee the commission’s findings, along with the legal basis upon which such findings are made.