Ind. Code § 4-36-9-2
Excise tax imposed upon distribution of type II gambling games
As added by P.L.95-2008, SEC.13.
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.