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DOR Getting Back on Track

Stay up-to-date with all changes and updates DOR has implemented as a result of COVID-19 and learn how DOR is working with Governor Holcomb's Back on Track Indiana plan with guidance from the Indiana State Department of Health.

The commission ordered Caesars in July to sell three Indiana casinos after its takeover by Eldorado Resorts gave the company five of Indiana’s 13 state-licensed casinos, which generate between 50% and 60% of state casino tax revenue. INDIANAPOLIS — Caesars Entertainment will have another year to sell its northwestern Indiana casino as required by state. Which generate between 50% and 60% of state casino tax revenue.

Ohio Casino Tax Revenue

Access the Tax Library, information on appeals, and the Rulemaking Docket from DOR.

Find information for certified software companies, looking to provide online tax filing for Indiana taxpayers.

Tax professionals can find useful information and a link to the quarterly newsletter from DOR.

DOR has partnered with FAST Enterprises, LLC to take Indiana to the next level in state tax administration.

Find links for news, media & publications to stay updated from DOR.

Ohio Casino Revenue Report

Important Notices

WH-3 Returns are Due Feb. 1

The WH-3 is a reconciliation form for the amount of state and county income taxes withheld throughout the year. All employers must file the WH-3 by January 31 each year. Due to that date falling on a weekend, WH-3 returns are due Feb. 1.

If you previously registered to file withholding tax, you must still file Forms WH-1 and WH-3 for each period even if no tax is due or to report no employees for that time period. Late filed WH-1 returns are subject to a penalty of up to 20%, and a minimum penalty of $5. Late filed WH-3’s are subject to a penalty of $10 per withholding document (W-2, 1099, K-1).

Memorandum Deferring Payroll Tax Obligations 2020

On August 8, 2020, the White House published its Memorandum on Deferring Payroll Tax Obligations in Light of the Ongoing COVID-19 Disaster. DOR wants to remind individuals that the memorandum does not apply to any taxes due to Indiana. Employers and other withholding agents should continue withholding for all taxes required under Indiana law such as wages, gambling winnings, and non-resident shareholders/partners. Employees should contact their individual employer or the IRS regarding these federal-only withholding payroll tax changes. More information

Indiana DOR customers who are eligible for IRS tax relief due to natural disasters

Indiana DOR customers who are eligible for IRS tax relief due to natural disasters in Iowa and Louisiana may be eligible for similar relief in Indiana. After filing your return, email the Taxpayer Advocate Office for assistance.

Increase in Gasoline License Tax, Special Fuel License Tax, and Motor Carrier Surcharge Tax

P.L. 218-2017 requires the department to publish the new rates effective July 1, 2020, for the gasoline license tax (IC 6-6-1.1-201) and special fuel license tax (IC 6-6-2.5-28) on the department’s Internet website no later than June 1, 2020. For the period July 1, 2020, to June 30, 2021, the following rates shall be in effect:

• Gasoline license tax: $0.31/gallon
• Special fuel license tax: $0.51/special fuel gallon

Casino Revenue By State

Effective July 1, 2018, the motor carrier surcharge tax (IC 6-6-4.1-4.5) will no longer be imposed. The previously imposed rate has been incorporated into the special fuel tax rate.

Initial sports betting revenue projections

The IGC hired Eilers & Krejcik Gaming, a leading research and gaming consulting firm to analyze the potential for legal and regulated sports betting in Indiana. The report was used as information as the bill legalizing sports betting was debated in the Assembly during the 2018 legislative session.

The report forecasts retail and mobile sports betting revenue, as well as the economic impact of sports betting on the state.

Several factors were analyzed to formulate the projections, including:

• Various gaming markets – both domestic and international
• The regulated gambling market in Indiana
• Indiana’s current economy
• Survey of area residents

Additionally, the projections assume the following from bill H1325 from the 2018 legislative session:

• Licenses limited to the 13 Indiana commercial casinos
• Retail and mobile betting would be available
• There would be an initial license fee of $75,000 plus a $5,000 annual administrative fee
• Online sportsbooks would pay a $10,000 initial license fee plus a $5,000 annual fees
• A flat 9.25% tax rate on gross sports betting revenue

Most of what was in the original bill made it to the final version and ultimately to the sports betting regulations.

There is one major difference in the licensing fees, however. Currently, there is an initial $100,000 license fee with a required $50,000 annual renewal payment. The tax rate was fixed at 9.5%.

Oklahoma Casino Revenue

The projections for the first five years of Indiana sports betting:

The predictions account for market maturity in Year 3 and sports betting to be legalized in neighboring states soon. Legalization in neighboring states is important because Indiana is likely to draw out-of-state bettors across state lines to place bets. The impact of that increases with the growth of mobile sports betting.

Luckily for Indiana, a retail-only sports betting market isn’t realistic. The report indicated that a retail-only market would peak after three years and only earn about 46% of a combined retail and mobile betting market. The state has taken the advice to heart, offering a growing number of online betting options.