Pari-Mutuel Tax
Sign up to receive email updates when this page changes.A tax is imposed on money wagered on Horse and Greyhound Racing (includes simulcast)
Rate Details and Other Information
Rates
Horse and Greyhound
- 1% for live pools in excess of $100 million but less than $200 million
- 2% for live pools in excess of $200 million but less than $300 million
- 3% for live pools in excess of $300 million but less than $400 million
- 4% for live pools in excess of $400 million but less than $500 million
- 5% for live pools in excess of $500 million
Simulcast:
- 1% same species simulcast pools
- 1.25% cross species simulcast pools
Due Date
Reports must be received by the Comptroller by the end of the next business day following a race performance.
Electronic Reporting
Not at this time.