A bite of the pie: Indiana Supreme Court says wagering taxes stay deducted

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A bite of the pie: Indiana Supreme Court says wagering taxes stay deducted

October 13, 2026

United States
United States
United States

The Indiana Supreme Court unanimously held that Penn Entertainment was not required to add back wagering taxes it paid to other states when computing its Indiana taxable income. In the latest episode of the SALT Shaker Podcast, Partners Jeremy Gove and Chelsea Marmor slice up the decision in Penn Entertainment v. Indiana Department of Revenue, an opinion that is as much about apportionment and tax policy as it is about add-backs. They walk through the court's pie-chart explanation of "double apportionment," its step-by-step framework for deciding whether another state's tax is "based on" or "measured by" income, and what the ruling may mean for taxpayers in other states with similar add-back language.

They also keep a running tally of the pie puns and tackle an overrated/underrated debate on food trucks.

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jeremygove@eversheds-sutherland.com

Jeremy P. Gove

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New York, United States

chelseamarmor@eversheds-sutherland.com

Chelsea E. Marmor

Partner

New York, United States

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