USA Law and Practice Contributed by: Chao Yu (Charles Yu) and Greg Pilarowski, Pillar Legal
12. Tax 12.1 Tax Rate by Sector
Each state imposes its own gaming taxes and licens- ing fees, typically based on gross gaming revenue (GGR). Tax rates vary significantly across jurisdictions, depending on the type of gaming activity and policy objectives. For example, in Nevada, casinos are taxed at approxi- mately 6.75% of GGR, one of the lowest rates in the country; whereas in Pennsylvania, some of the nation’s highest rates apply, exceeding 50% on certain slot machine operations. Online gaming and sports bet- ting are often taxed under separate frameworks – for example, New York imposes a 51% tax rate on online sports wagering revenue.
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