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Pari-mutuel taxes

Pari-mutuel taxes include:

  • a portion of commissions withheld from wagering pools paid by a racing association or corporation conducting pari-mutuel betting in the state
  • a non-profit racing association franchise fee
  • a remittance of the breakage (the difference between a wager pool for a given bet and the total payout after rounding the payoff to bettors)
  • a remittance of uncashed tickets and other unclaimed funds