DOR Gaming
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Current Rates

Current Gaming Tax Rates, which became effective July 1, 2012, are:

Tax rate                         Adjusted gross proceeds

as of July 1, 2012                    (AGP)

 0.25%……                     $ 0 - $ 2 million

 2%                                 $ 2 million - $5 million

 9%                                 $ 5 million - $8 million

11%                                $ 8 million - $10 million

16%                                $10 million - $13 million

20% ……….                    Above $13 million

 

Previous gaming tax rates, effective July 1, 2011 – June 30, 2012:
 

Tax rate                      Adjusted gross proceeds

as of July 1, 2011                    (AGP)

 0.2375%                     $ 0 - $2 million

 1.90%                         $ 2 million - $5 million

 8.55%                         $ 5 million - $8 million

10.45%                        $ 8 million - $10 million

15.20%                        $10 million - $13 million

19%                              Above $13 million

 

Previous gaming tax rates which were effective July 1, 2008 – June, 30, 2011:
 

Tax rate                         Adjusted gross proceeds

as of July 1, 2008                    (AGP)

 0.25%……                    $ 0 - $ 2 million

 2%                                $ 2 million - $5 million

 9%                                $ 5 million - $8 million

11%                               $ 8 million - $10 million

16%                               $10 million - $13 million

20% ……….                    Above $13 million


The tax rate is on the cumulative AGP produced by casinos each fiscal year, starting July 1. 
AGP is most easily defined as the amount of money wagered minus the amount paid out in prizes.