Skip to main content
Find a Lawyer

Rhode Island General Laws Title 41. Sports, Racing, and Athletics § 41-3.1-6. Tax on betting and licensee's commission

Current as of January 01, 2026 | Updated by Findlaw Staff

(a)(1) The commission of a licensee on pari-mutuel pools and wagers shall be eighteen percent (18%) of the amount contributed thereto.

(2) After deducting the commission and the “breaks,” hereafter defined, a pari-mutuel pool shall be redistributed to the contributors.  The licensee conducting these events pursuant to this chapter shall pay a tax to the state of five and one half percent (5.5%) of the amounts contributed to the pari-mutuel pool.  The licensee shall pay a tax of one half of one percent (.5%) of the pool to each city or town in which any portion of the racing facility, including parking areas, storage areas, buildings, and entrances or exits to or from property being used in conjunction with the operation of dog racing, is located.

(b) Redistribution of funds otherwise distributable to the contributors to the pari-mutuel pools shall be a sum equal to the next lowest multiple of ten (10).

(c) No distribution of a pari-mutuel pool shall be made of the odd cents of any sum otherwise distributable, which odd cents shall be known as the “breaks”.

(d) The “breaks” shall be known as the difference between the amount contributed to a pari-mutuel pool and the total of the commission of the licensee and the sums actually redistributed to the contributors.

(e) No person or corporation shall directly or indirectly purchase pari-mutuel tickets or participate in the purchase of any part of a pari-mutuel pool for another for hire or for any gratuity, and no person shall purchase any part of a pari-mutuel pool, through another, wherein he or she gives or pays directly or indirectly the other person anything of value, and any person violating this section shall be fined the sum of five hundred dollars ($500) for each violation.

Previous Part of Code Next Part of Code
Back to Chapter List

Cite this article: FindLaw.com - Rhode Island General Laws Title 41. Sports, Racing, and Athletics § 41-3.1-6. Tax on betting and licensee's commission - last updated January 01, 2026 | https://codes.findlaw.com/ri/title-41-sports-racing-and-athletics/ri-gen-laws-sect-41-3-1-6/

FindLaw Codes may not reflect the most recent version of the law in your jurisdiction. Please verify the status of the code you are researching with the state legislature before relying on it for your legal needs.

Was this helpful?

Welcome to FindLaw's Cases & Codes

A free source of state and federal court opinions, state laws, and the United States Code. For more information about the legal concepts addressed by these cases and statutes, visit FindLaw’s Learn About the Law.

Go to Learn About the Law

Latest Blog Posts

For Legal Professionals

Learn About The Law

Get help with your legal needs

FindLaw’s Learn About the Law features thousands of informational articles to help you understand your options. And if you’re ready to hire an attorney, find one in your area who can help.

Go to Learn About the Law

Need to Find an Attorney?

Search our directory by legal issue

Enter information in one or both fields (Required)

Copied to clipboard