§ 105-163.2C.  (Effective January 1, 2027) Gaming operators must withhold taxes.

The gaming operators listed in this section must deduct and withhold State income taxes from the payment of winnings when required to withhold federal income taxes under section 3402(q) of the Code. The amount of taxes to be withheld is a percentage of the winnings. The percentage is the individual income tax rate in G.S. 105-153.7. The gaming operator must file a return, pay the withheld taxes, and report the amount withheld in the time and manner required under G.S. 105-163.6 and G.S. 105-163.7 as if the winnings were wages. The taxes the gaming operator withholds are held in trust for the Secretary. The gaming operators are:

(1) Interactive sports wagering operators licensed under Article 9 of Chapter 18C of the General Statutes.

(2) ADW licensees licensed under Article 10 of Chapter 18C of the General Statutes.  (2026-31, s. 16(a).)