pa gambling tax rate. 1 The gaming tax is levied on casinos’ adjusted gross proceeds, defined as the amount of money collected from gamblers in wagers minus the amount paid to gamblers in winnings. pa gambling tax rate

 
 1 The gaming tax is levied on casinos’ adjusted gross proceeds, defined as the amount of money collected from gamblers in wagers minus the amount paid to gamblers in winningspa gambling tax rate 75 percent in Nevada and Iowa, to 51 percent in Rhode Island (See table below)

MONTHLY INTERACTIVE GAMING REPORT 1 WIND CREEK Interactive SlotsSlot machines and internet gaming comprise about 70% of gaming revenue, followed by table games. 36%, Penn National Gaming PENN, +1. It is finally on the same page as Ohio when it comes to responsible gambling messaging. online casino brands: 18:. org or call - 18005224700. 4 million in May revenue. 07% which they will add. Gambling in Pennsylvania is a taxational business, and the rates differ on various factors. November 2018 marked the beginning of legalized sports betting in the state. Pa Tax On Gambling Winnings. Gambling Taxes Finance A record 50. Federal tax is levied on cash, and non-cash winnings profited from playing bingo, lottery, gambling on sports, raffles, keno, sweepstakes, slots, and all gambling games. gov to file your return. Additionally, some states charge their own gambling tax ranging from around 2-8% of winnings, depending. For Tax Year 2019: 3. This year, the reduction Kenny will see on her tax bill is $57. Pennsylvania Gaming Control Board Reports Record Tax Revenue Achieved In 2022/2023 Fiscal Year From Legal Gambling. 15% higher than June 2021 when revenue was $3,303,745. Phone: (330) 364-3472. 3% of your winnings. They are required to report and pay tax on the income (from PA’s eight taxable classes of income) that they receive during their taxable year. TAX RATE Casinos are taxed at an effective rate of 46. Also, PA imposes a 36% tax rate on gross revenue for sports betting. Charities may apply for a bingo license. 95%). of the PA-40, Personal Income Tax Return. This includes cash and the fair market value of any item you win. reports record gambling revenue of nearly $4 million How ample? An unfinalized draft we saw of the plan suggests a tax rate of 16% similar to table games but much less than the 54% tax on slots. Each must pay a licensing fee to operate along with a 54% tax rate on revenue. In addition to online gambling, HB 271 legalizes the following: Video gaming terminals (VGTs) at truck stops;. PA has the lowest rate of all states with a flat tax. Players are obligated to report them on both their federal income tax returns and state tax return. The new regular withholding rate. If the organization fails to withhold correctly, it is liable for the tax. RTP. The tax rate on online poker and table games is set at 14% of gross gaming revenue with an additional 2% allocated for a local share assessment. 63% regardless of the amount involved. The highest rates are on Rhode Island at 51 percent, whereas in DC and Colorado it falls to 10 percent. 75% income tax. 07 percent against taxable income, including gambling and lottery winnings. Miscellaneous Provisions § 13B61. Winning more than $5,000 in a poker tournament. Cons. In most cases, your PA gambling tax is going to be standardized. 59% compared to. 82% at the highest. 78 percent of the tax, and the City of Detroit receives 4. If you. Sports Betting 36% Fantasy Sports 15%Visit mypath. {/HIDESEARCH} HARRISBURG, PA:The Pennsylvania Gaming Control Board reported today that the combined total revenue generated from all forms of gaming along with fantasy contests during November 2022 was $452,357,922, an increase of 4. Gaming and gambling losses incurred during unlawful gambling activity. 2%. These gambling winnings are subject to federal income tax withholding, typically at a fixed rate of 24%. Pennsylvania is 34 percent, and they put the money towards a "general fund" that is used. The marginal tax rate is the bracket your income falls into. Up To $250. In Year 6, operators can no longer deduct promotional credits and free bets from their sports betting tax obligation. The tax brackets are progressive, which means portions of your winnings are taxed at different rates. As for mobile sports betting, where most of the “action” is, the rate is 13%. A big reason behind the delayed launch of online gambling in PA was the high tax rates. For noncash gambling, there are two options. 58%. RAB 2022-22. Josh Shapiro, Governor Pat Browne, Secretary. 5 percent, producing around $87 million in gambling tax revenues for the state. For an employee who lives out-of-state, the “Resident PSD Code” will be 880000, and the “Total Resident EIT Rate” will be 0%. However, for the activities listed below, winnings over $5,000 will be subject to income tax withholding: Any lottery, sweepstakes, or betting pool. 07%, which is extremely low. If there are no net winnings, enter a zero here and on Line 8 of the PA-40, Personal Income Tax Return. 25 % of the amount wagered, and an annual occupational tax. These vary from 0% at the lowest to 8. 59% compared to revenue generated in November 2021. Don't hesitate to report someone else's. C. Pennsylvania launched online gambling in 2019. 31, 2015,. pa. PA lawmakers ultimately settled on the very same tax rates brick and mortar casinos in the state are already paying. The withholding rates for gambling winnings paid by the New Jersey Lottery are as follows: 5% for Lottery payouts between. Costa, the Senate Minority Leader, estimates his reforms — most notably, online gambling and. For example, the industry employs nearly 17,000 persons and has generated more than $16. It also added the 36 percent rate on PA sports betting operators. – 5:00 p. A game’s profit is more than $600 and is 300 times your bet amount or more. O. The UK chancellor, Philip Hammond, announced in his budget in 2018 that the a higher rate 21% point of consumption tax will now be imposed for online gambling on ‘games of chance’, up from 15%. This means if you play casino games, slots, table games like blackjack, poker,. Enter here and include the amount of the withholding in the amount reported on Line 13 of the PA-40, Personal Income Tax Return. 37 billion. Information for workers, community groups, and employers about the federal Earned Income Tax Credit (EITC). High tax rates are crimping online casino expansion, but PA online sportsbooks remain a hot ticket. Slot machine taxes go primarily toward property tax relief (in-person or online), Gamrat noted, while table game taxes go into the general fund. Nov. 8712% for Philadelphia residents. Similar concerns appeared when Pennsylvania expanded gambling in 2017. § 4. New Jersey lawmakers set a tax rate of 8. S. PA Sports Betting Quick Facts: Slots tax rate: 54%: Table games tax rate: 16%: Poker tax rate: 16%: No. 9 million in revenue. 07% (state) ⭐ Regulatory body : PA Gaming Control Board :Part-year residents are not subject to PA tax on ordinary interest, dividends, gains, intangible property or gambling and lottery winnings from PA sources while a nonresident. Nevada has the lowest rate in the country at just 6. Pennsylvania has just nine casinos operating, but its 55 percent tax rate on slot machine gambling more than makes up for it. 59% to 4. If you decline a W-9, backup withholding will be withheld at a 28 percent tax rate. 5 million. (for most casino games and slot machines). S. It took a while before the Pennsylvania Gaming Control Board (PGCB) received any sports betting license applications, but Hollywood Casino and Parx Casino have committed the $10 million fee and are the first casinos to submit their applications. Table Games Revenue FY 2022/2023. Nevada has the lowest rate in the country at just 6. A gaming facility is required to report your winnings on a W-2G when: Horse race winnings of $600 or more (if the win pays at least 300 times the wager amount) Bingo or slot machine winnings are $1,200 or more. 5. Pennsylvania currently has a gambling tax rate of 3. Where to bet on sports in PA. Act 42 also established the following tax rates for online gambling in Pennsylvania: Online table games: 14%; Online slots: 52%; Online poker: 14%; Online sports betting: 36%; In addition to legalizing online gambling in Pennsylvania, Act 42 created a new category of land-based casinos known as “mini casinos. These rates apply to sports betting operators, as well as any casino, lottery and pari-mutuel betting establishment. This is in line with the national trends, where the majority of states have opted for lower rates. This does not explicitly state sports betting, but it does cover. For sports betting in the Keystone State, operators have to pay a $10 million licensing fee, a 34 percent tax on gross revenue, a 2 percent local share assessment tax, and a 0. PAGaming Control Board Reports 7. The State of Michigan receives 3. The state imposes a 36% tax on PA sports betting revenue, the highest rate of any competitive commercial market in the US. 07% against taxable income from gambling and. Total adjusted revenue for September 2022 for video gaming terminals (VGTs) was $3,496,670 or 2. What Are Virginia Gambling Tax Rates? Gambling winnings are subject to 24% federal tax, which is automatically withheld on winnings that exceed a specific threshold (see next section for exact amounts). A comprehensive gambling expansion bill in late 2017 included a provision for sports. pa. 1 percent for the rest of the nation between 2008 and 2015. They also have a flat excise rate of 10%. Pennsylvania tax rate: Pennsylvania charges an additional 3. generally the ratio of the winnings to the wager. Such high rates might make the legal market non-competitive with the black. The state levies a gaming tax at a progressive rate based on a gambler’s annual ordinary income. 6 billion generated in commercial gaming revenue in 2019 - the fifth-straight year of revenue growth. Per the American Gaming Association (AGA), Pennsylvania requires a 34% commercial gaming tax rate. Pa Tax Rate On Gambling Winnings; Pa Tax Rate On Casino Winnings Payout; PA casinos will have to pay a 36% tax on winnings to the state; Sports bettors are generally subject to a flat 24% tax but tack on 3. Coleman also received nongambling income of $76,784 and a $150,000. is to provide property tax relief to the elderly for property taxes paid in 1971 and thereafter to persons 65 years of age or older. Here are the states that ranked ahead of Pennsylvania for having a larger share of their revenue come from gambling taxes: No. Following testing, the first wave of online casinos went live in July 2019. 1403) • Economic Development Fund: six percent ( Pa. Any win you make when gambling, the casino will deduct 25% tax. If you make less than $22,150 per year, you won’t owe any taxes. 82% at the highest. com) Jul 26, 2010 Jul 26, 2010 Updated Apr 15, 2020;. Land based casinos tax rate. Commonly, sports betting operators have revenue, known as hold, of 5 percent of the handle, which means that for every $100 you wager, the operator takes $5, of which they must pay taxes and. Effective for taxable years beginning after December 31, 2017, the withholding rate under Section 3402(q. 0% of its total tax revenue from sin taxes like those on tobacco products, alcohol, or gambling. In Year 6, operators can no longer deduct promotional credits and free bets from their sports betting tax obligation. online gambling or iGaming, became legal in Pennsylvania in 2017 through the PA Act 42 of 2017. In New Jersey, it is only 3%. If you have sports betting losses, you are not allowed to net the. The rates are as follows: 3% for income up to $10,000. 25% for online sportsbooks. Gambling Taxes: You Have to Report All Your Winnings. 07% which applies to all taxable income, including gambling and lottery winnings. Gambling winnings that total a sufficient amount are subject to federal income tax. Legal Sports Report does not promote or endorse any form of wagering or gambling to users under the age of 21. gov to file your return. View all posts by Katie Kohler. You. Pennsylvania tax on gambling winningsGaming Tax Bulletin 2019-01 -- Department of Revenue Policy Concerning Implementation of New Gaming Initiatives Under Act 42 of 2017. Discover the best slot machine games, types, jackpots, FREE gamesBut none have a tax rate anywhere close to Pa. File this form to report gambling winnings and any federal income tax withheld on those winnings. 8 million in taxes. Michigan ranks in the top 10 for all-time dollars bet. PA Casino Gambling Taxes. $10,360. By comparison, sportsbooks in No. State taxes are due in the state you won the income and different rules may apply to players from out of state. In the US, the federal gambling tax rate is a flat 24% on all winnings. Pennsylvania also has a state tax rate of 3. What are the Gambling Tax Rates in Georgia? In Georgia, state taxes range from 1% to 5. 5%, which matches the state’s bifurcated tax rates of 8. They are under the radar. 54% on online casino slots; 16% on online table games; 16%on online poker; What are Pennsylvania skill. In addition to cash, taxable gambling and winnings may include the value of non-cash prizes (vacations, automobiles, etc. Enter here and include the amount of the withholding in the amount reported on Line 13 of the PA-40, Personal Income Tax Return. PA has the lowest rate of all states with a flat tax. Tax revenue generated from sports wagering during June 2022 was $4,597,039*. Robert Matzie is concerned that’s enough to prove that the exorbitant. In addition to the rate of gambling winnings, the tax rate on nonresident composite and withholding obligations would drop by 50% over three years. If we exclude Ohio and Pennsylvania, inflation-adjusted gambling revenues show a decline of 2. Illinois does not allow a deduction for tax paid to another state for gambling (until 2020) So, I paid BOTH state’s tax on the same income. In 2009, the AGA reported that $1. , and operates on a sliding scale depending on filing status and total taxable income. Tax revenue generated from sports wagering during September 2022 was $18,078,109*. Illustration: Jonathan Hurtarte/Bloomberg Law. Here’s what you need to know ahead of Tax Day 2023 (April 18). 42% and Caesars CZR, -0. State Tax (14%) $100,388. Arizona Gambling Tax Rates. See Table 6. Profitable sports betting, slots, casino games, poker, pari-mutuel racing, and the lottery are all examples of this. Indiana. High tax rates (particularly on slot and casino gaming), meant that more tax revenue came from gambling in PA than in any other state in 2018. Any wins that trigger a W-2G are withheld at a rate of 24%. Latest revenue report highlights – September 2023. Massachusetts, which launched online sports betting last week, also banned the term “free” in marketing materials. When your winnings reach a substantial amount, the entity paying out the winnings, such as a casino, may withhold a portion for taxes before providing you with your winnings. You can use PA-40 Schedule T to report your Pennsylvania taxable winnings. Video Gaming Terminal Revenue FY 2022/2023. Chapter 2 explores when an organization’s gaming might give rise to income tax. FY 2022/2023 Total MONTHLY SPORTS WAGERING REPORT PARX CASINO Total Sports Wagering Handle* $9,829,676 $10,730,014September 2020: October 2020 November 2020: December 2020 January 2021: February 2021 March 2021: April 2021 May 2021: June 2021 FY 2020/2021 Total: HOLLYWOOD CASINOThe casinos pay an 8. Licensing and regulation are under the jurisdiction of the Pennsylvania Gambling Control Board . Video Gaming Terminals. It was the second year that Pennsylvania has led nationwide in the amount of tax revenue generated from casino gambling. If you didn’t give the payer your tax ID number, the withholding rate is also 24%. 66% higher than September 2021 when revenue was. Pennsylvania has a 6. 3 million, down 44. Machines can operate only at approved diesel fuel truck stops. July 2020 August 2020 September 2020 November 2020 December 2020 January 2021 February 2021 March 2021 May 2021 June 2021 FYTD Grand TotalThe breakthrough was , which was passed on Dec. This rate is higher than the online casino tax rates in New Jersey and Michigan, but considerably less than the 54% rate that Pennsylvania applies to slot. Federal 24%. All gambling winnings are treated equally. 8 percent on lottery winnings exceeding $0. All gambling winnings must be reported as they are all considered taxable income. The size of the jackpot, city of residence, and city of purchase determine. 36 billion, down 42. For non-cash winnings like vehicles, a. More than $5,000 in winnings (reduced by the wager or buy-in) from a poker tournament Any winnings. Unlike sportsbooks, PA online casinos are allowed to partner with unlimited “skins” (online gambling brands), and since all but one casino has purchased a license to offer some form of iGaming (along with outsiders Golden Nugget and MGM), you have plenty. Pixel-Shot // Shutterstock. On December 29, 2021, Public Act 168 (PA 168) was signed into law amending the Michigan Income Tax Act (MITA) to create a new individual income tax deduction for wagering losses sustained by casual gamblers. 4 million adults in the U. 75% for Philadelphia residents. The exceptions to the rule are Delaware, New Hampshire, and Rhode Island, which all have rates around 50 percent, and Pennsylvania with a 34 percent rate. This means if you win Mega Millions, Powerball or a state lottery you will pay the same rate of taxes. 1. $82,502 $73,122. For brick-and-mortar sports betting at New Jersey’s casinos and racetracks — which account for only about one-tenth of sports wagering — the tax is just 8. Between July 21, 1983 and Dec. 16 percent for online table games. Gambling or lottery winnings derived from sources within Pennsylvania. 5%, 95% CI [3. 54% on slot revenue; 16% on table game revenue; 34% on electronic table games; Pennsylvania iGaming tax rate. 25 percent of the handle (total amount wagered). If you fail to provide your book with a Social Security number, that number jumps to 28%. 3). PA Sportsbooks Break State Record With $829 Million In October Handle. A high bar to entry for casinos tooThe first set of graduated income tax rates is retroactive to Jan. In Year 3, the cap is 15% and drops to 10% in Years 4 and 5. The additional amount is because the amount the payer covers in taxes is also taxable income to the winner. But it has one of the lowest tax rates in the country at 6. When gambling winnings are combined with your annual. All content herein is intended for audiences aged 21 years and older. It’s a much higher rate than New Jersey that taxes at a rate of 8% for both. Pennsylvania law mandates that a percentage of gaming revenue be earmarked for the state’s Compulsive and Problem Gambling Treatment Fund. $10. 1, 2024, while the third would go into effect exactly one year later. The state imposes a 36% tax on PA sports betting revenue, the highest rate of any competitive commercial market in the US. HARRISBURG, PA:The Pennsylvania Gaming Control Board reported today that the combined total revenue generated from all forms of gaming along with fantasy. “The tax is prohibitive to the casino, and those costs are going to get carried over to the consumer,” said Smiley. 2022 TAX RETURN FILING DUE DATE To remain consistent with the federal tax due date, the due date for filing 2022 Pennsylvania tax returns will be on or before midnight, Tuesday, April 18, 2023. Total adjusted revenue for April 2021 for video gaming terminals (VGTs) was $3,851,012. MOBILE/ONLINE Allowed statewide. Below are the applicable 2023 tax rates: Federal excise tax on wagers authorized by the state. What are the Gambling Tax Rates in Kansas? The Kansas Racing and Gaming Commission along with the Kansas Department of Revenue has set tax rates for gambling in Kansas. By Andrew Staub (Staff Writer astaub@citizensvoice. But if your income is over $1,077,550, then. Starting with the tax year 2017, the IRS has a withholding rate of 24% applicable to gambling income of at least $5,000 during a tax year. The proposed tax rate for esports sits at 36%, unless that changes throughout the legislation process. Elsewhere, Pennsylvania cleared $12. Check out the all-time Pennsylvania sports betting revenue stats below. Cons. 5% for income between $25,000 and $40,000. 24% + State is the automatic withholding. To use the calculator, you would select your state, indicate your tax filing status, add the amount of the other taxable income outside of gambling, enter the amount you won, and press calculate. 4. S. For these players, gambling winnings are considered regular income for tax purposes, meaning that they are taxed at the normal income tax rate, rather than the gambling tax rate. But every time sportsbooks lose a $1,100 bet, they only lose $1,000. 3% Revenue Increase In October. 8398% for Philadelphia residents. This tax. For lottery winnings, the gambling tax for New Jersey is 5% for any win of over $10,000, though it goes up to 8% if you don’t give a valid Tax Identification Number. The gaming expansion law provided a whopping 34% tax rate on gross sports gaming revenue to be paid to the state, plus an. 13 per stick) Malt Beverage Tax:Sports Gambling Taxes in PA. Whether it's $5 or $5,000, from the track, an office pool, a casino or a gambling website, all gambling winnings must be reported on your tax. Thirty-six states charge a tax on lottery winnings, with an average lottery tax rate of 5. For. Pennsylvania has one of the highest tax rates in the country for these online gambling verticals, with online slots at 54% and table games and poker at 16%. The relatively modest 14. ’s 36 percent. On the other end of the spectrum, some states have earned a reputation for imposing higher gambling tax rates. Virginia’s state tax rates range from 2% to 5. 5% for income over $60,000. You are taxed based on your overall income, and this is true at the federal and state level. Paying your Pennsylvania gambling taxes is easy. Colorado. § 13C01(1)(iii), tangible promotional items related to sports wagering may be deductible under the criteria set forth within Bulletin 2015-01. Now there are 34 locations, each with just five machines, the maximum allowed in an. PA Gambling Tax. To find the state income tax rate for the current tax year, refer to that year's tax return for the rate in effect. In the case of sports betting, the Kentucky sports betting tax rate is 9. 60 per pack of 20 cigarettes/little cigars ($0. All content herein is intended for audiences aged 21 years and older. If you placed bets through betting operators like DraftKings DKNG, +2. I am not a professional gambler. According to the Pennsylvania Gaming Control Board, the lion’s share is used to fund general school property tax. (compared to a median tax rate of 11%. Computing and paying taxes on your gamble income be not, and here's ampere tiny help!. Latest revenue report highlights – September 2023. • You may receive a Form W-2G, Certain Gambling Winnings and have federal income taxes withheld from your prize by the gambling establishment if you have qualifying winnings. It is four times the rate of neighboring New Jersey as well as the highest tax rate in the nation. 07%, which can go up to 15. Where do taxes collected from Pennsylvania casinos go? For every dollar produced as revenue from slots, 54 cents is returned to Pennsylvanians. Cash is not the only kind of winnings you need to report. The online gambling tax rates were heavily debated in the lead up to the legislation passing. 1. 5% on retail betting and 14. In May 2023, Pennsylvania generated a total of 14. Have gambling winnings from Indiana (rate is 3. The second set takes effect Jan. These states view gambling revenue as a potential source of substantial income for public services and initiatives. 99 percent corporate income tax rate and permits local gross receipts taxes. 07% on top of the federal rate of 24%, which applies to all gambling activities. The tax withholding rates for lottery winnings by players in the New Jersey Lottery vary depending on the payout as follows: No tax on lottery winnings of $10,000 or less. 07% income tax on their gambling winnings. WHAT IF I SELL MY ANNUITY PAYMENT TO A THIRD PARTY?High taxes drive customers to offshore sites. Maryland taxes will be withheld at a rate of 8. Your state will tax the winnings too, unless you live in a state that does not impose a state-level income tax. Gambling in Pennsylvania includes casino gambling, the Pennsylvania Lottery,. Depending on your win amount, casinos may withhold 24% of your winnings or 27% i f you fail to provide your SSN. Pennsylvania Gambling Tax Rate. 6% against 2019, while revenue from table games was $504. It doesn’t take much – an annual. $72,523 Local Share Assessment (2%) $14,341. The gaming tax was first levied in 1991 when casino gambling became legal in the municipalities of Black Hawk, Central City, and Cripple Creek. Coleman did not file a tax return in 2014, despite having gambling winnings of $350,241 reported by casinos to the IRS on Forms W-2G, Certain Gambling Winnings, for the year. 6 billion in property tax and rent relief. Video gambling terminals (VGTs) are opening monthly throughout Pennsylvania, though the average gambler may never notice them. Online sports betting companies, like FanDuel and DraftKings, have excluded more than $336 million tied to free-play bets from their taxes. 07% for State tax. State and local tax rates vary by location. Pennsylvania Gambling Tax Rate. The five-year projections show that, if things go well in Pennsylvania, after five years the industry will generate around $300 million annually. The second rule is that you can’t subtract the cost of gambling from your winnings. (CCGP) is a non-profit group that operates a 24/7, free, live, and confidential helpline (1-800-GAMBLER) for gamblers, as well as. West Virginia. Tax results for gambling in PA are in. The gambling tax rate is 3. S. Gross revenue from gaming and gambling in. “You can’t even go to the grocery store for $57,” Kenny said. The first PA gambling sites, all online casinos, open in July, generating $97,200,855 in tax by the end of the 2020 fiscal. Problem Gambling Components Response Rate Preoccupied with gambling in the past 12 months 10. However, retail slots at Pennsylvania casinos are the state’s bread and butter,. The first went into service in August 2019. Tax Rate; Personal Income Tax: 3. That was a 14% increase month-over-month and 4% higher than the previous record from October 2022. Effective August 1, 2016, the state tax rate is $2. It was legalized as part of the update to the State’s gambling laws, which had not been altered since 2004, when casino operators and racetracks within the State borders. 4. Read More. If you have problems with gambling addiction, PLEASE contact here - Ncpgambling. July 1, 2021, 1:46 AM. Pennsylvania tax on gambling winnings Gaming Tax Bulletin 2019-01 -- Department of Revenue Policy Concerning Implementation of New Gaming Initiatives Under Act 42 of 2017. You are not permitted to "net" your winnings and losses. PA applies a standard income tax to all residents’ earnings. “Fifty-seven dollars isn’t going to pay any of my bills. 5% for all filers. You are responsible for reporting and paying taxes due on gambling winnings. e. License applicants are required to pay a one-time fee of $10 million for sports betting in Pennsylvania. The EITC is not a City program. 59% in 2021, you may have to pay taxes. Pennsylvania charges 36 percent taxes on sports betting and 54 percent on online slots. California residents should be wary because these taxes are much higher than what other states charge their residents. The gaming establishement. $71,116 $68,366. New Jersey Income Tax withholding is based on the. 4 percent tax rate on adjusted gross sports betting receipts. Commercial gaming operators paid an estimated $3. The way gambling winnings are reported varies depending on the type of gambler. There are two types of withholding on gambling winnings: (a) regular gambling withholding at 24% (31. PA Sales, Use and Hotel Occupancy Tax: 6 percent: Local Sales Tax: 1 percent for Allegheny County 2 percent for Philadelphia: Cigarette Tax: $2. 4% for income between $10,000 and $25,000.