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<h1>Taxable value for online gaming equals total amounts paid or deposited (including virtual assets); refunds are not deductible</h1> For online gaming, including online money gaming and actionable claims involved therein, the taxable value is the total amount paid, payable, or deposited with the supplier by way of money or money's worth (including virtual digital assets) by or on behalf of the player. Any amount later returned or refunded by the supplier to the player for any reason, including non-use of deposited funds for participation, is not deductible from that value.