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Arkansas Code Title 26. Taxation § 26-51-1309. Gaming winnings tax levied on winnings paid by electronic games of skill

Current as of March 28, 2024 | Updated by Findlaw Staff

(a) There is levied, assessed, and collected a gaming winnings tax of three percent (3%) on any single payment of winnings from electronic games of skill of one thousand two hundred dollars ($1,200) or more paid on a single electronic game of skill wager.

(b) The holder of a franchise to conduct electronic games of skill shall:

(1) Deduct and withhold the tax from winnings from electronic games of skill upon which the tax is levied by subsection (a) of this section; and

(2) Remit the tax to the Secretary of the Department of Finance and Administration as provided in § 26-51-1310 and as prescribed by rules promulgated by the secretary.

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Cite this article: FindLaw.com - Arkansas Code Title 26. Taxation § 26-51-1309. Gaming winnings tax levied on winnings paid by electronic games of skill - last updated March 28, 2024 | https://codes.findlaw.com/ar/title-26-taxation/ar-code-sect-26-51-1309/

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