Fiscal Snapshot
Tax base: Adjusted Gross Receipts (AGR)
Statutory rate: 19.75%
Effective rate (regulator-defined): 22.25%
Adjustments: IAT Offset
Basis: P.L. 2025, c.66 (effective July 1, 2025) — statutory AGR rate 19.75% with IAT offset mechanism resulting in regulator-defined effective rate.
REGULATED / LIVE
Status Matrix
Legal status: REGULATED
Operational status: LIVE
Preemption risk: LOW
Market type: HYBRID
Licensing constraint: CAPPED (9)
System
Anchors are assembled from strict fields + verified sources. No editorial prose is rendered.
Sources are verified by the system verifier. Publication is fail-closed. TTL=7d (+24h grace).
| Region | Country | Jurisdiction | Regulator | Topic | Model | Status | Scope | Basis | Sources |
|---|---|---|---|---|---|---|---|---|---|
| north-america | us | us-nj | njdge | regulatory-authority | state-based | regulated | both | Casino Control Act 1977 (New Jersey) | |
| north-america | us | us-nj | njdge | legal-basis | state-based | regulated | both | Casino Control Act 1977 (New Jersey) | |
| north-america | us | us-nj | njdge | casino-licensing | licensing | regulated | land | Casino Control Act 1977 (New Jersey) | |
| north-america | us | us-nj | njdge | online-gambling | state-based | regulated | online | Internet Gaming Act 2013 (New Jersey) | |
| north-america | us | us-nj | njdge | sports-betting | state-based | regulated | both | Sports Wagering Act 2018 (New Jersey) | |
| north-america | us | us-nj | njdge | enforcement | state-based | regulated | both | Casino Control Act 1977 (New Jersey) | |
| north-america | us | us-nj | njdge | regulatory-oversight | state-based | regulated | both | Casino Control Act 1977 (New Jersey) | |
| north-america | us | us-nj | njdge | administrative-rules | state-based | regulated | both | New Jersey Administrative Code — Title 13 (Gaming) | |
| north-america | us | us-nj | njdge | jurisdiction-scope | state-based | regulated | land | Casino Control Act 1977 (New Jersey) | |
| north-america | us | us-nj | njdge | regulatory-model | state-based | regulated | both | Casino Control Act 1977 (New Jersey) | |
| north-america | us-nj | nj | financial-reporting | tax-collection | regulated | in-force | online | Casino Control Act (N.J.S.A. 5:12), as amended | |
| north-america | us-nj | nj | legislation | taxation | regulated | archived | online | Casino Control Act (N.J.S.A. 5:12), as amended by P.L. 2025, c.66 | |
| north-america | us-nj | taxation-authority | taxation-authority | taxation | regulated | published-summary | online | Tax law amendment summary 2025 — P.L. 2025, c.66 (New Jersey) |
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