The Indiana CGE-103 Charity Gaming Card Excise Tax Return is used by licensed distributors to report tax liabilities related to the distribution of pull tabs, punchboards, and tip boards in Indiana. It is required by the Indiana Department of Revenue for any taxable activities within the state, including transportation, distribution, or sale of these products by qualified organizations.
The CGE-103 form serves as a means for distributors of pull tabs, punchboards, and tip boards to report tax obligations to the state of Indiana. The tax applies at the time these items are brought into, distributed, or sold within the state. It is a monthly requirement that ensures compliance with the charity gaming tax laws.
Who Should File the CGE-103?
Only licensed distributors of pull tabs, punchboards, and tip boards must file the CGE-103. These are businesses engaged in the distribution or sale of gaming products for charitable purposes within Indiana.
When Should the CGE-103 be Filed?
The CGE-103 must be filed monthly. The form should be submitted on or before the 20th day of the month following the taxable activity. If there is no taxable activity during the reporting month, the form must still be submitted to ensure compliance.
How to Submit the CGE-103 Form?
The CGE-103 form can be submitted either online through the Indiana Department of Revenue’s e-services portal, INTIME, at intime.dor.in.gov, or by mailing the completed form to the address specified on the form. Payments can also be made through INTIME or via check with the paper return.
Penalty for Late Filing
Taxpayers who fail to file the CGE-103 form on time will face a penalty of $5 or 10% of the tax due, whichever is greater. This penalty ensures timely compliance with Indiana’s gaming tax laws.,
How to Complete Indiana Indiana CGE-103 Form
Section A: Taxpayer Information
This section collects essential information about the taxpayer. Fill in the following fields:
- Business Name – Enter the name of the business as registered with the Indiana Gaming Commission.
- Street Address – Provide the physical location of the business.
- Email Address – Enter the email address of the responsible person. If you do not have an email, leave it blank.
- Federal Identification Number – Enter your nine-digit Federal Employer Identification Number (FEIN).
- Indiana Taxpayer Identification Number – Provide your ten-digit Indiana Taxpayer Identification Number (TID).
- Telephone Number – Enter the phone number of the person responsible for filing the return.
- License Number – Include the license number provided by the Indiana Charity Gaming Commission.
Section B: Tax Computation
This section outlines how to calculate the charity gaming excise tax:
- Line 1 – Enter the total price paid by the qualified organization to which you sold the pull tabs, punchboards, or tip boards. This amount is typically reported on Schedule CGE-103-S.
- Line 2 – The tax rate is 10%. This will always remain the same.
- Line 3 – Multiply Line 1 by Line 2 to calculate the total tax due.
- Line 4 – If the form is filed late, a penalty is applied. This is 10% of the tax due or $5, whichever is greater. Enter the greater of the two amounts.
- Line 5 – If the tax liability is not fully paid by the due date, interest will be assessed. The interest rate is subject to change each year. You can calculate interest by referring to the most current rates available on the Indiana Department of Revenue website. An example calculation is provided in the instructions, based on the late payment of $5000 with a 4% annual interest rate.
- Line 6 – Add Line 3, Line 4, and Line 5 to determine the total amount due.
Certifying the Return
By signing the return, you certify under penalty of perjury that the information provided is accurate and complete to the best of your knowledge. The printed name, signature, and date of the person responsible for filing must be included.
Mailing Address
If submitting a paper return, mail it to:
Indiana Department of Revenue
Special Tax Section
P.O. Box 2485
Indianapolis, IN 46206-2485
Final Note
Filing the Indiana CGE-103 form ensures that licensed distributors comply with Indiana’s charity gaming excise tax requirements. Timely and accurate filing helps maintain the integrity of charity gaming operations in the state.