Pennsylvania – Online Slots Taxation (Statutory)


Fiscal Snapshot

Tax base: Gross Gaming Revenue (GGR)
Statutory rate: 52.00%
Basis: 4 Pa.C.S. §13B52(a)(3) imposes a 52% statutory tax on gross interactive gaming revenue derived from non-peer-to-peer interactive games which simulate slot machines, enacted under Act 42 of 2017.
REGULATED / LIVE

Status Matrix

Legal status: REGULATED
Operational status: LIVE
Preemption risk: LOW
Market type: ONLINE
Licensing constraint: CLOSED

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-pa pgcb taxation state-based regulated online Act 42 of 2017 (4 Pa.C.S. § 13B52(a)(3))
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