Statutes & Rules

Emergency Rules

Gambling winnings are taxable income in Indiana. Full-year Indiana residents pay tax on all of their gambling winnings, including winnings from riverboats and pari-mutuel horse races (even those winnings from out-of-state sources). Indiana law prohibits wagering on high school and amateur youth sporting events. Betting on NCAA Division I sports, however, is allowed. A complete list of leagues and events you can bet on can be.

Emergency Rule LSA #19-328
Temporarily adds rules regarding charity gaming. Statutory authority: IC 4-32.3-3-3.
Effective July 1, 2019.

Emergency Rule LSA #19-641
Temporarily adds emergency rules regarding sports wagering. Statutory authority: IC 4-38-3-1; IC 4-38-3-2. NOTE: The original emergency document, LSA Document #19-428(E), posted at 20190904-IR-068190428ERA, effective August 28, 2019, expired November 26, 2019.
Effective November 25, 2019.

Emergency Rule LSA #20-76
Temporarily adds emergency rules regarding sports wagering. Statutory authority: IC 4-38-3-1; IC 4-38-3-2. NOTE: The original emergency document, LSA Document #20-76(E), posted at 20200226-IR-068200076ERA, effective February 21, 2020, expired May 21, 2020.

Emergency Rule LSA #20-283
Temporarily adds emergency rules regarding sports wagering. Statutory authority: IC 4-38-3-1; IC 4-38-3-2. NOTE: The original emergency document, LSA Document #20-283(E), posted at 20200527-IR-068200283ERA, effective May 20, 2020, expired August 18, 2020.

Rulemaking Docket

Comments regarding proposed rules may be submitted by
email rules@igc.in.gov or by
mail, attention to:
Indiana Gaming Commission - Legal Division
East Tower - Suite 1600
101 W. Washington Street
Indianapolis, IN 46204

Comments may be inspected, upon request, at the Indiana Gaming Commission at 101 W Washington Street East Tower, Suite 1600, Indianapolis, IN 46204.

Proposed Rule LSA #20-466
Adds 68 IAC 21-8, 68 IAC 21-9, 68 IAC 21-10, 68 IAC 21-11, 68 IAC 21-12, 68 IAC 21-13, and 68 IAC 21-14 regarding charity gaming. Repeals 68 IAC 21-1, 68 IAC 21-2, 68 IAC 21-3, 68 IAC 21-4, 68 IAC 21-5, 68 IAC 21-6, and 68 IAC 21-7.
Notice of Intent to Adopt proposed rule LSA #20-466

Proposed Rule LSA #20-446
Readopts rules in anticipation of IC 4-22-2.5-2, providing that an administrative rule adopted under IC 4-22-2 expires January 1 of the seventh year after the year in which the rule takes effect unless the rule contains an earlier expiration date. Effective 30 days after filing with the Publisher.
Notice of Intent to Adopt Proposed Rule LSA# 20-446
Publisher’s Receipt for Final Document

Gambling Law Indianapolis

Proposed Rule LSA #20-420
Adds new 68 IAC 27 to provide basic consumer protections and create a lawful and secure environment for Indiana residents to participate in sports wagering.
Notice of Intent to Adopt proposed rule LSA #20-420

Proposed Rule LSA #19-384
Readopts rules in anticipation of IC 4-22-2.5-2, providing that an administrative rule adopted under IC 4-22-2 expires January 1 of the seventh year after the year in which the rule takes effect unless the rule contains an earlier expiration date. Effective 30 days after filing with the Publisher.
Notice of intent to readopt a rule LSA #19-384

Proposed Rule LSA #18-283
Readopts rules in anticipation of IC 4-22-2.5-2, providing that an administrative rule adopted under IC 4-22-2 expires January 1 of the seventh year after the year in which the rule takes effect unless the rule contains an earlier expiration date. Effective 30 days after filing with the Publisher.
Notice of intent to readopt a rule LSA #18-283

Proposed Rule LSA #17-350
Readopts rules in anticipation of IC 4-22-2.5-2, providing that an administrative rule adopted under IC 4-22-2 expires January 1 of the seventh year after the year in which the rule takes effect unless the rule contains an earlier expiration date. Effective 30 days after filing with the Publisher.
Notice of intent to readopt a rule LSA #17-350

Proposed Rule LSA #17-224
Adds new 68 IAC 26 to provide basic consumer protections and create a lawful and secure environment for Indiana residents to participate in paid fantasy sports games.
Notice of intent to adopt proposed rule LSA #17-224
Paid Fantasy Sports Draft Rules (Current as of September 27, 2017)
Notice of Public Hearing
Hearing to take place, Monday, October 23, 2017 at 10:00a.m. at the Indiana Gaming Commission,
101 W. Washington St., Suite 1600, Indianapolis, Indiana 46204 - Executive Conference Room.
Comments can be submitted now and up until the close of business on the date of the public hearing.
Economic Impact Statement
Small Business Ombudsman Comments RE Rules
IC 4-22-2-19 Notice

Copies of the rule, public comments and the agency's response to public comments can be inspected at the Indiana Gaming Commission, 101 W. Washington St., Suite 1600, Indianapolis, Indiana 46204.
The IGC expects to adopt a Final Rule at its business meeting scheduled for November 16, 2017 (estimated).
The Final Rule is expected to be submitted to the Attorney General by November of 2017 (estimated).
The Final Rule is expected to be submitted to the Governor for signature by December of 2017 (estimated).

Proposed Rule LSA #16-383
Readopts rules in anticipation of IC 4-22-2.5-2, providing that an administrative rule adopted under IC 4-22-2 expires January 1 of the seventh year after the year in which the rule takes effect unless the rule contains an earlier expiration date. Effective 30 days after filing with the Publisher.
Notice of intent to readopt proposed rule LSA #16-383

Final Rules

Final Rule #17-224
Adds 68 IAC 26 concerning paid fantasy sports. Statutory authority: IC 4-33-24-13.
Effective 30 days after filing with the Publisher.

Final Rule #16-52
Amends several sections, removing duplicative language related to ethics, disciplinary actions, excursions, and deviation from provisions.
Effective November 16, 2016.

Final Rule #15-84
Adds rules to regulate limited mobile gaming.
Effective February 6, 2016.

Sports Gambling Law In Indiana

Indiana Gambling Law

Final Rule #15-113
Amends various rules to remove obsolete language relating to tokens.
Effective December 13, 2015.
Final Rule #15-249
Readopts rules in anticipation of IC 4-22-2.5-2, providing that an administrative rule adopted under IC 4-22-2 expires January 1 of the seventh year after the year in which the rule takes effect unless the rule contains an earlier expiration date.
Effective November 1, 2015.