Rhode Island General Laws Title 41. Sports, Racing, and Athletics § 41-11-3. Taxes and commissions

(a) Each licensee conducting wagering in a simulcast betting facility under the pari-mutuel system shall pay to the state, and there is hereby imposed, a tax on such programs at the rate of:

(b) Where the division has approved the integration of wagers placed at the simulcast facility into similar wagering pools at a host facility where the program is conducted, each licensee conducting wagering in a simulcast betting facility may retain as his or her commission an amount equal to the takeout at the host facility of which one and four tenths percent (1.4%) shall be paid to the kennel owners at facilities licensed pursuant to chapter 3.1 of this title.  This tax structure shall apply to any transmission of programs between licensed facilities within the state.  Where integration of wagers does not occur the division shall be:

(c) The amount of unclaimed money that shall hereafter be held by any licensee, on account of outstanding and uncashed winning tickets, shall, at the expiration of one year after the close of the meeting during which the tickets were issued, be paid into the general fund of the state.

(d) Notwithstanding any other provision of law, money wagered on the simulcast of intrastate and interstate programs, as provided in this chapter, shall be subject only to the tax imposed in this section, and provided further, where there is interstate transmission of signals in accordance with national practice, the tax shall be levied in the receiving state only.