Arkansas DFA sets 13% and 20% casino gaming receipts tax tiers

Arkansas applies a net casino gaming receipts tax of 13% on the first $150m of a casino licensee's receipts each fiscal year and 20% on receipts above that level, according to the Arkansas Department of Finance and Administration. The department's Casino Gaming Section sets out the tiers on its office page.

The section is responsible for compliance and regulatory work covering casino gaming, including drafting rules and standards for casino operations, employing staff for compliance and regulatory duties, overseeing the proper operation of gaming devices, auditing or reviewing procedures for daily gaming operations, and reviewing and calculating the state privilege fee.

The state's casino framework traces back to 2018, when voters passed Amendment 100 to the Arkansas Constitution. That measure, the Arkansas Casino Gaming Amendment of 2018, established four casino licenses. Under the section's definition, casino gaming covers a broad range of activity: running games played with cards, dice, equipment or mechanical, electromechanical or electronic devices or machines for money, property, checks, credit or any representative value. The definition extends to taking wagers on sporting events as well.

The page also lists problem gambling assistance, available by phone or text, online chat and the National Council on Problem Gambling Services website, with information, resources, counselling and referral services accessible 24 hours a day, seven days a week.