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2017 New Jersey Revised Statutes
TITLE 5 - AMUSEMENTS, PUBLIC EXHIBITIONS AND MEETINGS
Section 5:12-95.19 - Annual tax on Internet gaming gross revenues.
Universal Citation: NJ Rev Stat § 5:12-95.19 (2017)
5:12-95.19 Annual tax on Internet gaming gross revenues.
17. There is hereby imposed an annual tax on Internet gaming gross revenues in the amount of 15% of such gross revenues which shall be paid into the Casino Revenue Fund. The 8% tax on casino gross revenues shall not apply to Internet gaming gross revenues. The investment alternative tax established by section 3 of P.L.1984, c.218 (C.5:12-144.1) shall apply to Internet gaming gross revenues, except that the investment alternative tax on these revenues shall be 5% and the investment alternative shall be 2.5%, with the proceeds thereof used as provided in that section.
L.2013, c.27, s.17.
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