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  • SECTION 1406
    Annual report
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  • ARTICLE 14
    Interactive Fantasy Sports
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  • SECTION 1408
    Additional regulatory costs
    • Viewing most recent revision (from 2016-08-05)

    SECTION 1407

    State tax

    Racing, Pari-Mutuel Wagering and Breeding Law (PML) CHAPTER 47-A, ARTICLE 14

    § 1407. State tax. For the privilege of conducting interactive fantasy
    sports contests in the state, registrants shall pay a tax equivalent to
    fifteen percent of their interactive fantasy sports gross revenue
    generated within the state; in addition, registrants shall pay a tax
    equal to one-half of one percent, but not to exceed fifty thousand
    dollars annually.