Fiscal Snapshot
Tax base: Gross Gaming Revenue (GGR)
Statutory rate: 14.00%
Effective rate (regulator-defined): 16.00%
Basis: 4 Pa.C.S. §13B52(b) imposes a 14% State Tax on gross interactive table games revenue. An additional 2% Local Share Assessment is imposed under 4 Pa.C.S. §13B53. Combined operator cash outflow totals 16% of GGR.
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 | usa | us-pa | pgcb | taxation | state-based | regulated | online | 4 Pa.C.S. §13B52(b) (14% State Tax) + §13B53 (2% Local Share). Enacted via Act 42 of 2017. Effective 16%. |
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