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New Jersey Statutes, Title: 5, AMUSEMENTS, PUBLIC EXHIBITIONS AND MEETINGS
Section: 5:12-95.19: Annual tax on Internet gaming gross revenues.
17. There is hereby imposed an annual tax on Internet gaming gross revenues in the amount of 15\% of such gross revenues which shall be paid into the Casino Revenue Fund. The 8\% tax on casino gross revenues shall not apply to Internet gaming gross revenues. The investment alternative tax established by section 3 of P.L.1984, c.218 (C.5:12-144.1) shall apply to Internet gaming gross revenues, except that the investment alternative tax on these revenues shall be 5\% and the investment alternative shall be 2.5\%, with the proceeds thereof used as provided in that section.
L.2013, c.27, s.17.
This section added to the Rutgers Database: 2013-06-10 16:30:59.
Older versions of 5:12-95.19 (if available):
Court decisions that cite this statute: CLICK HERE.