Important Notice: Interactive Sports Wagering Operator Tax Increase

Issued By:  Excise Tax Division
Date:             July 24, 2026

Summary

Effective Date: July 1, 2026

• Previous Rate: Eighteen percent (18%) on an interactive sports wagering operator’s gross wagering revenue.
• New Rate: Twenty-three percent (23%) on an interactive sports wagering operator’s gross wagering revenue.

Tax Rate for Interactive Sports Wagering Operators 

In accordance with Session Law 2026-41, the tax rate imposed on interactive sports wagering operators' gross wagering revenue increased from eighteen percent (18%) to twenty-three percent (23%). This rate increase is effective July 1, 2026, and applies to gross wagering revenue received on or after that date. 

Updated Form 

An interactive sports wagering operator is required to file its return, Form S-W-101, electronically. The Department is amending Form S-W-101 to account for the revised tax rate. 

Additional Information 

General questions regarding this notice should be directed to the Excise Tax Division at 877-308-9092. 

To the extent there is any change in the rate or amount of tax, change to a statute or regulation, or new case law subsequent to the date of this notice, the provisions in this important notice may be superseded or voided. To the extent that any provisions in any other notice, directive, bulletin, or published guidance regarding the subject of this notice and issued prior to the date of this notice conflict with this important notice, the provisions contained in this important notice supersede the previous guidance.