Modifies tax on certain forms of online gaming and wagering.

S 3064 increases the tax rate on online casino gaming and online sports wagering in New Jersey from 15% and 13% to 30% respectively. This applies only to internet-based gaming and betting services operated by licensed casinos and sports wagering platforms, not to traditional in-person casino operations or non-Internet betting. The additional tax revenue will fund the Casino Revenue Fund, with an extra 1.25% tax on internet sports wagering specifically supporting Atlantic City marketing efforts. The bill does not change tax rates for non-Internet gaming or sports betting activities.