Indiana Code Title 4. State Offices and Administration § 4-29.5-10-1

Sec. 1. Tax Parity.  Nothing in this Compact shall be deemed to authorize the State to impose any tax, fee, charge, or assessment upon the Band or any Band gaming operation or Gaming Facility except for the reimbursement of expenses expressly authorized pursuant to this Compact.  To the extent that the Band is required under federal law, however, to withhold federal income tax from the gaming winnings of non-tribal patrons, the Band agrees to withhold State individual income tax from gaming winnings of non-tribal patrons in the amounts set forth in applicable Indiana law.  The Band shall maintain as enacted Band law Band taxes on retail sales, food and beverage service, and hotel occupancy, which taxes shall be in an amount that is equal to or greater than any corresponding State and local taxes which would be applicable to the Band's Class III gaming operation if it were not located on the South Bend Site.  The Band shall remit amounts withheld for State individual income tax together with Indiana Department of Revenue Form WH-1 to the Indiana Department of Revenue.  The Band shall also annually submit in accordance with due date under Indiana law Indiana Department of Revenue Form WH-3 to the Indiana Department of Revenue in order to reconcile the total amounts remitted and submitted on Form WH-1 and the details of the amounts withheld per individual.