This is a picture of Ameristar Casino Hotel Kansas City, Missouri, the 5th biggest casino complex in mainland USA (and 6th with insular territories included). On this page, below the picture you can read about the brick & mortar casinos, TOP, best, biggest casinos in all 50 of the US sate (Alabama, Alaska, Arizona, Arkansas, California, Colorado, Connecticut, Delaware, Florida, Georgia, Hawaii, Idaho, Illinois, Indiana, Iowa, Kansas, Kentucky, Louisiana, Maine, Maryland, Massachusetts, Michigan, Minnesota, Mississippi, Missouri, Montana, Nebraska, Nevada, New Hampshire, New Jersey, New Mexico, New York, North Carolina, North Dakota, Ohio, Oklahoma, Oregon, Pennsylvania, Rhode Island, South Carolina, South Dakota, Tennessee, Texas, Utah, Vermont, Virginia, Washington, West Virginia, Wisconsin, Wyoming) and 5 territories (American Samoa, Guam, Northern Mariana Islands, Puerto Rico, US Virgin Islands), and it includes a list of online casinos licensed, registered and accepting players from the United States of America.
USA Online Casinos and Casinos

 

This is a guide to brick and mortar as well as online casinos in the USA (officially the United States America, all 5 states and 5 territories). Find out which are the best available casinos and online casino sites are in the USA or learn more about the legal status of casino gambling in the country.

 

 

Online casinos in the USA

Legal status: legal in 6 states, namely, Delaware, Michigan, New Jersey, Pennsylvania, West Virginia, US Virgin Islands, and it is in the process of being legalized in Northern Mariana Islands, and Puerto Rico (it needs to be brought into compliance with US federal laws, which usually takes years), players are not prosecuted in the other states as well, only unlicensed companies are targeted

 

The gambling regulations of the USA are amongst the most complicated in the world (actually it is the most complicated in my opinion, based on my experience writing similar guides for the past 10 years). However, I will try to make it understandable and digestible for players, as much as possible.

While many forms of land based gambling are legal and regulated by the authorities in many states (see below at the land-based casinos section), online gambling and online casinos in the USA are subject to strict prohibitions and limitations (even Native American gambling is not exempt from federal online gambling laws).

The main pieces of gambling legislation relevant to online casino gambling in the USA are the Federal Wire Act of 1961*, Unlawful Internet Gambling Enforcement Act 2006**, 1992 Professional and Amateur Sports Protection Act***.

The year 2006 was a landmark for online casinos in the USA, as that was the year the famous (or notorious) UIGEA (Unlawful Internet Gambling Enforcement Act 2006) was enacted, which – although was ambiguously phrased – basically outlawed all online gambling and online casinos in the USA.

Before the enactment of the UIGEA, online casinos in the USA – as in many other countries – occupied sort of a grey area, meaning, that regulations at the time didn’t address international online casinos directly. This was great for players, as overseas operators were not deterred, and US residents were not restricted from accessing any such sites. However, local companies were still restricted under the Wire Act of 1961, which effectively outlawed all interstate electronic communications which at that time included gambling, wagering, betting and they could not compete with these offshore operators, who didn’t even pay taxes (this is still more or less the situation today btw., in over 15+ years nothing changed significantly, which is typical of the US federal government sadly…).

However, after 2011, things changed. The UIGEA was flawed in its phrasing, as it didn’t define unlawful online gambling nor did it expressly ban it. It only outlawed financial transactions related to illegal online gambling sites. And the DOJ (Department of Justice) declared that it no longer expressly makes online gambling illegal.****

UPDATE: In 2018, Professional and Amateur Sports Protection Act of 1992 -PASPA was declared unconstitutional, which makes it possible for states to legalize sports betting.

That being said, it is important to note, that online casinos in the USA are considered illegal in most states, players are not prosecuted in any of them. This means, that although the legal options for playing casino games online in the USA are extremely limited, players are not penalised or prosecuted for frequenting unlicensed foreign online casinos. And most players, understandably, choose them over the legal options, even to this day (and probably this will not change in the foreseeable future). You can find these websites below.

 

Can tourists play in online casinos while visiting the USA?

Yes they can. The laws, rules, regulations discussed on this page apply only to residents of the USA only.

 

USA online casino tax: depends on the state, you can find detailed info in the list below

 

Age requirement to play in online casinos in the USA: 21+ or 18+, depends on which state you are located, and also on the online casino, most offshore online casinos allow 18+

 

For players, taxation of winnings from an online casino in the USA: depends on the state, what is certain is that federal taxes apply (except for a few of the US unincorporated territories), the federal gambling tax is the following:

24% federal tax applies if you won (net winnings, amounts are reduced by the wagers, bet of the player):

 

 

Online casino licensing USA: depends on the state, you can find detailed info in the list below

 

Sources, main pieces of USA online casino gambling legislation:

*The Original Intent of the Wire Act and Its Implications for State-based Legalization of Internet Gambling,

**Unlawful Internet Gambling Enforcement Act of 2006 Overview

***Professional and Amateur Sports Protection Act of 1992

****2011 DOJ memo

 

 

Online casinos accepting players from the USA

The following online gambling websites accept players from the USA:

 

RichPrize Casino

This is RichPrize Casino's animated GIF banner advertising their new exclusive games and their free spins and casino bonuses. You can read about these promotional offers below the animated banner. By clicking on the banner you will be taken to the casino's website where you can register and play.
RichPrize Casino bonus offers
USA and Canada players are accepted. However, US players can only deposit and withdraw money using cryptocurrencies! (this restriction only applies to US players, and only in this casino)
  • 100% match bonus, up to $400 + 25 free spins, no code needed
  OR:
  • Confirm email or phone, apply code: LADYDAY, make deposit from 21 to 400 EUR/USD and receive 88% + 88 free spins, limited time only, if it is no longer valid, please drop a comment and let me know
  OR:
  • Confirm email or phone, apply code: WEST100 make deposit pf at least 21 EUR/USD and receive 100 free spins, limited time only, if it is no longer valid, please drop a comment and let me know
  Returning players usually get 25% - 33% cashback, one of the highest regular cashbacks online. Even if you end up losing you will get about 30% of your money back (returning players only).

Playthrough requirements and wagering limitations

All bonuses and promotions are subject to the following wagering limitations and playthrough requirements.
  • Playthrough requirement: Bonus wagering x40 applied.
  • Free spins wagering x40 applied.
  Check the casino's web page for the specific, up to date, current playthrough requirements and wagering limitations, does not apply to bonuses for returning players which have different (significantly better) paythrough requirements.
Wagering limitation:
  • 7 days to wager bonus.
  • Slots wagering allowed.
  • Slots wagering participation 100%.
  • Min bet 0.01 EUR - Max bet 3 EUR.
  • Betting Games wagering not allowed.
  • Providers allowed for wagering: Limited to enabled games only.
  • Player can cancel bonus at any time. Please note: Upon cancellation of the bonus the balance will be adjusted to the balance before bonus activation.
 

 

GT Bets Casino and Sportsbook

GTbets bookmaker and gambling website's banner displaying the various bonuses and promotional offers offered currently. The picture also acts as a link and by clicking o nit you will be taken to the gambling website.
GTbets sports-book and casino, cross platform and mobile compatible, Bitcoin accepted.
  • Welcome bonus, 150% up to $500 on your first deposit (then 100%, up to $250 bonus on your second deposit, then 5-50% depending on the amount on your third deposit and afterwards)
  • 10% weekly rebate, 15% cashback on horse racing betting
  • Free spins, weekly cashback for returning players

Playthrough requirements and wagering limitations

The deposit bonus amount must be wagered 10-40x times before withdrawal, depending on the type.
Earnings ($10) Sign Up Bonus Playthrough Reload Bonus (Varies by %) Playthrough
Sports 5 points for every $10 wagered 12x 6x-10x
(Baseball) 2 points for every $10 wagered 30x 15x-25x
Horses 7.5 points for every $10 wagered 8x 4x-6.7x
Slots 2 points for every $10 wagered 30x 15x-25x
Table 1 point for every $10 wagered 60x 30x-50x
Video Poker 1.5 points for every $10 wagered 40x 20x-33x
 
Wagering limitation:
  • Please be advised - the use of bonus funds to place wagers on the following games is not allowed: Baccarat (including Live), Craps, and European Roulette (including Live).
  • For bonuses, sports moneyline wagers with odds of -300 (1.33) or less, will not qualify for rollover point earnings. So for example, betting NBA - NY Knicks (-350) will not earn rollover points towards a bonus.
 

Bet Online Casino and Sports Book

Bet Online digital bookmaker, internet poker and online casino website's animated GIF banner displaying the latest 2021 promotional offers and bonus codes offered currently by the gambling platform to new and existing, returning players. This is a paid promotional banner, and acts as a link. By clicking on it, you will be taken to website betonline.ag , where you can register and start playing if you so choose.
Bet Online sports-book, poker and casino, cross platform and mobile compatible, bitcoin accepted.
  • Welcome bonus, $3000, 100% up to $1,000 on your first three deposits. Use the code BOLCASINO
  • or 100% up to $1,000 Welcome Bonus + $25 Risk Free Bet, when you bet on the Cowboys vs. Buccaneers NFL Week 1 season-opener, code: NFL100
  • +100% welcome match bonus up to 100% on your first deposit using Bitcoin, Bitcoin Cash, Ethereum, Litecoin or DASH. No code required.
  • 10% weekly rebate for returning players

Playthrough requirements and wagering limitations

The deposit bonus amount must be wagered 40 times before withdrawal.
Playthrough requirement: • Slot Games (progressive jackpot slots excluded) 100% • Roulette (All versions), Draw High-Lo, 3 Card Rummy 20% • Baccarat, Blackjack (American & European), Poker 3, Oasis Poker, Single Deck Blackjack, Triple Edge Poker, Caribbean Poker, Three Card Poker, Video Poker 10% • Pirate 21, Blackjack Super 7, Pai Gow, 21 Burn, Ride’m Poker, All forms of Keno, Red Dog, Pontoon, Top Card Trumps 5% • Craps, Live Casino, All Games with Progressive Jackpots, Virtual Racebook. Speciality games ie Keno’s and Scratcher game offered by Betsoft 0%
Wagering limitation:
  • Any action on Baccarat, Roulette and Craps will not count towards the wagering requirement.

 

 

Land-based casino gambling in the USA + Native American casinos in the US

Legal status of casinos on a state level in the USA, aside from Indian casinos: legal in 14 states, namely Arkansas, Delaware, Illinois, Kentucky, Maryland, New Jersey, Ohio, Pennsylvania, Rhode Island, South Dakota, West Virginia, Northern Mariana Islands, Puerto Rico, US Virgin Islands

Legal satus of Native American casinos owned by Indian tribes in the US: legal in 31 states, namely Alabama, Arizona, California, Colorado, Connecticut, Florida, Idaho, Indiana, Iowa, Kansas, Louisiana, Maine, Massachusetts, Michigan, Minnesota, Mississippi, Missouri, Montana, Nebraska, Nevada, New Mexico, New York, North Carolina, North Dakota, Oklahoma, Oregon, South Carolina, Texas, Washington, Wisconsin, Wyoming

Legal casinos in the US private, state owned, racinos + Indian casinos: combined, in 41 states you will find some sort of casino or casino like gambling establishment, it’s easier to list all the states (9 total) where casinos are entirely illegal and there are none: Alaska, Georgia, Hawaii, New Hampshire, Tennessee, Utah, Vermont, American Samoa, Guam

 

In order to understand the legal situation of the casinos you have to go through the following steps (don’t worry, I already did :) ):

  1. Are there state owned casinos in the state? (sometimes they masquerade as so called ‘racinos’, racetracks with slot machine like gaming machines, so called ‘historic horse racing machines’, don’t be fooled, they are de facto slot machines, it’s just a blatant loophole, that’s the situation in Kentucky, West Virginia, and some other states it1s a state monopoly Delaware)
  2. Are there private casinos in the state? (that’s the first list, combined with state owned casinos)
  3. Are there Native American tribes (federally recognized) that have self-determination rights (within the confines of federal law of course) when it comes to gambling? Do they own, co-own, allow casinos to be established on tribal land? (that’s the third list)

 

If you go through all of these you can see that casinos are legal in one way or another, in the vast majority of states, 44 states and territories out of the 50 states + 5 unincorporated territories of the USA, and the number is growing, just 20 years ago, it was only around 38.

Commercial gambling and casinos in the USA (non-profit predates it), in more or less their current form, were first legalised in Nevada in 1931. The state was seeking new streams of revenue, after the famous crash of the New York stock exchange in 1929 (Great Depression), and as it already had a blossoming, albeit illegal, gambling scene in Nevada, legalisation (and taxation…) seemed like the right move to make. The first investors of the Las Vegas casino scene were mostly criminal figures, such as Busby Siegel (they opened, amongst others, the famous Flamingo hotel-casino, which still operates today*).

Casinos are the products of the depression era in the USA, in Europe they were invitation-only private clubs of the wealthy and the nobility, and the history, origins, influences the industries on both continents even to this day. Two good examples which illustrate the differences are the Disneyland like megaplex for the masses, the casino on the top of the page, Ameristar Casino Hotel Kansas City, and in Europe, the best example is perhaps Casino de Monte-Carlo, the 160 years old, ostentatiously decorated historical building that was members only up to the 20th century (and has a strict dress code even to this day). US casinos don’t have dress codes (officially, if you look like a hobo they are still going to kick you out) and entrance fees. The casinos are either 18+, 19+, 21+ depending on the state and type, you can find the details in the list below, just select your state and click on the drop down menu.

The golden age of casinos in the USA was the 1960-70s, when they were legalised at such iconic locations as Atlantic City, Southern Maryland. In 1979, the first commercial Indian gambling venue was opened by the Seminole tribe, which started a trend that spread to many other reservations during the following decades. Nowadays, the casino industry is dominated by joint partnerships between the tribes and private companies (and of course, financial institutions, the 1%), although, in many states casinos (and racinos) are mostly, or entirely, a monopoly of the state (you can read more about USA gambling here).

Currently 45 states operate casinos in the USA legally, all together 2000+ casinos, racinos, Indian casinos, electronic casinos, and about 100 of them are among the biggest casinos in the world (after Macau, China, which has significantly bigger casinos then the USA, on purpose btw., around the early 2000s, the USA was relegated to second place, and now the casino center of the world, the new gambling mecca is no longer Las Vegas, it’s Macau).

UPDATE 2021 casino trend: There is a new trend among the bigger US gaming venues, which have a substantial number of international visitors. They all started to build so-called Asian gaming sections, to try to attract as many wealthy Asian players as possible. This is in response to the growing number of wealthy Chinese (mostly), businessmen in the US, and wealthy tourists. This is probably a good business decision, with the pro-China Biden administration in power, the number of well-to-do Chinese travelers is expected to increase.gaming sections to try to attract as many wealthy Asian players as possible. This is in response to the growing number of wealthy Chinese (mostly) businessmen in the US, and wealthy travelers. With the pro China Biden administration in power the number of well-to-do Chinese travelers is only expected to increase.

 

US casino tax: depends on the state, you can find detailed info in the list below

 

Legal gambling age, age requirement to enter casinos in the USA: 21+ or 18+, depends on which state you are located, also in many states tribal casinos have different age requirements than private or state owned gambling establishments

 

For players, taxation of winnings from casinos in the USA: depends on the state, what is certain is that federal taxes apply (except for a few of the US unincorporated territories), the federal gambling tax is the following:

24% federal tax applies if you won (net winnings, amounts are reduced by the wagers, bet of the player):

 

 

Casino licensing USA: depends on the state, you can find detailed info in the list below

 

Source:

*History of Gambling in the United States

 

UPDATE 2021: I removed the 5 unincorporated territories from the list, and they got their own separate, standalone pages. You can find them here:

 

TOP, best, biggest casinos in all 50 states of the USA - casinos reviewed

Click on the drop down menus below for details about casino gambling in any of the 50 states. The list contains info about the casinos, racinos, slot halls, electronic casinos, Indian casinos and racinos in that state or territory. Only the biggest casino per state is reviewed with details and video, because the webpage is already too big, and if I add more casinos with details, it loads so slowly that search engines no longer index it.

 

UPDATE2021: The 5 unicorporated territories now have their own webpage and are no longer included in this list (you can find links to their page below the list  casino.). This makes the list somewhat smaller and more digestible, and it loads faster.

Alabama

Alabama casinos

 

The main forms of gambling in the state are sports betting, bingo and tribal casinos of the Poarch Band of Creek Indians. Only tribal casinos are legal.

Additionally Alabama has many electronic bingo parlours which feature slot machine like electronic bingo machines, the legality of such gambling venues is different in each county, and to complicate things even further, often they are owned by Native American tribes.

Social gambling (e.g.: poker among friends) is illegal.

 

Casino gambling Alabama: illegal, tribal casinos only + 1 racino

Online casino gambling Alabama: technically illegal, but players are not prosecuted or fined, some online casinos might be blocked

Native American casinos Alabama: legal

Bitcoin, cryptocurrency casinos Alabama: not specifically regulated

 

This is a picture of the building of VictoryLand, Alabama's biggest casino. Next to the picture you can read about the casino, the legal status of online casinos, crypto casinos and Indian casinos in Alabama, and taxation of winnings, licensing, age requirement.
VictoryLand

Biggest casino of Alabama: VictoryLand, address: 8680 Co Rd 40, Shorter, AL 36075

VictoryLand is not actually a casino (technically) it’s a racetrack (horse and greyhound) with gaming machines, a so called “racino” (portmanteau of racetrack + casino). This is Alabama’s biggest gambling establishment. Must be 21+.

 

 

Games: 7000 gaming machines, slots + electronic bingo, simulcast racing betting, horse and greyhound racing betting

The casino has no poker room.

 

Video about VictoryLand:

 

Opening hours: 24/7 according to their website

 

UPDATE COVID-19: no information about it on their website or anywhere else, but it appears to be open

 

Dress code: no info about it anywhere online, but based on the videos and pictures online, it’s casual, no dress code

 

Entrance fee: no entrance fee

 

Meta review analysis: The casino has average reviews online, 3/5, most people complain about the old machine, that many machines don’t work, and how the place is often not as clean as it should be

 

 

 

Regulatory, licensing body Alabama: Alabama Department of Revenue

 

No state lottery. Fantasy football, fantasy sports betting is legal.

 

Casino tax Alabama:

  • Indian casinos pay no gambling tax
  • non-profit gambling is tax-exempt

 

 

For players, taxation of gambling winnings from a casino in Alabama: taxable, personal income tax applies, and 30% withholding tax for non US residents, including illegals (can be reclaimed but it’s expensive, you need a specialized company to help you with it, not worth it if you only won a couple of hundreds of $),

+24% federal tax if you won (net winnings, amounts are reduced by the wagers, bet of the player):

  • $600 or more at a horse track (or if the amount you won is 300 times your original wager, even if it’s under $600)
  • $1,200 or more at a slot machine or bingo game
  • $1,500 or more in keno winnings
  • $5,000 or more in poker tournament winnings
  • in case of other gambling activities not mentioned: federal tax is payable if what you have won is 300 times the original wager/bet, even if it’s under $600, or if your gambling winnings exceed $600
  • your winnings that are subject to federal income tax withholding (either gambling withholding or other withholding)

 

Federal tax is usually automatically deducted by the brick&mortar gambling establishments, but online gambling websites don’t usually deduct it, if not sure, ask.

 

Legal gambling age Alabama: 19+ (sports betting, non-profit gambling), 21+ (poker, Poarch Band of Creek Indian casinos, electronic bingo parlours)

 

Main pieces of gambling legislation: Alabama constitution, Code of Alabama – Title 11, Chapter 65: Horse Racing & Greyhound Racing in Class 1 Municipalities, Alabama Criminal Code – Offenses Against Public Health and Morals,

 

 

Alaska

Alaska casinos

Alaska is one of the few states that has absolutely no casinos, and tribal casinos are also illegal.

Only gambling for fundraising purposes by non-profit organizations, municipalities is allowed. Most forms of non-profit betting that are allowed for fundraising purposes are traditionally Alaskan forms of gambling, such as: Canned Salmon Classic, Deep Freeze Classic, Fish Derby, Goose Classic, Ice Classic, King Salmon Classic, Mercury Classic, Mushing Sweepstakes, Race Classic, Rain Classic, Snow Machine Classic, Dog mushing (dog sled racing betting). Additionally bingo, small scale temporary lotteries, skill games, pull tabs and numbers wheels are allowed for charity, by non-profits or municipalities. There are also Native American gambling establishments (no casinos, only bingo, pull tab, etc.. most of them really small). Fantasy sports betting is not regulated but considered to be legal (at least de facto legal, fantasy sports betting companies accept players from Alaska).

 

Casino gambling Alaska: illegal, tribal casinos are also illegal

Online casino gambling Alaska: technically illegal, but players are not prosecuted or fined, some online casinos might be blocked

Native American casinos Alaska: no tribal casinos

Bitcoin, cryptocurrency gambling Alaska: not specifically regulated

 

 

Biggest casino of Alaska: Alaska has no casinos

 

Regulatory body Alaska: Alaska Department of Revenue – Tax Division

 

Available gambling licences in Alaska (available to private operators, private companies or individuals, not including Native American gambling):

  • gambling license to non-profit organizations or municipalities (only non-profit gambling, traditional Alaskan sports mostly, with a few exceptions above)

 

No state lottery. Fantasy football, fantasy sports betting is not regulated but de facto legal. Cruise ships, riverboats can leave their casinos open if they pay a 33% tax on gambling revenue.

 

Gambling tax: Federal excise tax – 33%, depending on activity (federal excise tax applies to almost everything except tribal gambling, cruise ship, riverboat gambling)

 

For players, taxation of gambling winnings in Alaska: personal income tax would apply but there is no such thing in Alaska

+24% federal tax if you won (net winnings, amounts are reduced by the wagers, bet of the player):

  • $600 or more at a horse track (or if the amount you won is 300 times your original wager, even if it’s under $600)
  • $1,200 or more at a slot machine or bingo game
  • $1,500 or more in keno winnings
  • $5,000 or more in poker tournament winnings
  • in case of other gambling activities not mentioned: federal tax is payable if what you have won is 300 times the original wager/bet, even if it’s under $600, or if your gambling winnings exceed $600
  • your winnings that are subject to federal income tax withholding (either gambling withholding or other withholding)

 

Federal tax is usually automatically deducted by the brick&mortar gambling establishments, but online gambling websites don’t usually deduct it, if not sure, ask.

 

Legal gambling age: 19 for non-profit gambling; 21 for pull-tabs, tribal gambling

 

Main pieces of gambling legislation: House Bill No. 168 (FIN), Alaska Criminal Law – Chapter 66. Offenses Against Public Health and Decency, Charitable Gaming Statutes and Administrative Code

Arizona

Arizona casinos

Only non-profit gambling is allowed in Arizona. There are 3 types of legal games of chance in Arizona (called classes in the legislation):

Class I – Social gaming: Social gambling is legal, which means that unlike in Alabama, poker among friends is not actually illegal (not just poker, any other form of gambling not specifically made illegal like blood sports). The police won’t break down your door and won’t take you away, unlike in Alabama (actually happened a few times to unfortunate people, see the Alabama section for more info and sources). Social gaming must be among people of the same social circle, small scale, minimal stakes + traditional forms of Indian gaming, tribal ceremonies or celebrations (in case of tribes even blood sports could be okay if it’s for a ceremony).

Class II – Bingo: bingo or electronic bingo (electronic bingo machines are very similar to slot machines, but you can only play bingo on it, it was originally invented to exploit a loophole in the gambling legislation in certain states)

Class III – Casino gaming: gaming machines, blackjack, keno, jackpot poker, and house-banked poker. Tribal casinos are legal. No online casinos.

+ Non-profit gambling raffle, bingo, pull tabs, horse racing, must be a non-profit for 5+ years.

Fantasy sports betting is legal as long as the league operators do not take a cut. Arizona’s gambling industry is dominated by Native American tribes. Tribes can conduct all the previously mentioned forms of gambling, they also have to spend the revenue on charitable projects, but they can spend the money on tribal governmental expenditures as well.

UPDATE 2021: Some websites and online publications erroneously state that Arizona has no legal form of sports betting currently. That’s not actually true, horse racing and dog racing betting is allowed according to the bill SB 1794.

 

Casino gambling Arizona: illegal

Online casino gambling Arizona: technically illegal, but players are not prosecuted or fined, some online casinos might be blocked

Native American casinos Arizona: legal

Bitcoin, cryptocurrency casinos Arizona: not specifically regulated

 

Source: *Chicago Tribune – Poker players, police seeing who will blink first

 

 

This is a picture of the building of Casino Del Sol Resort, Arizona's biggest casino. Next to the picture you can read about the casino, the legal status of online casinos, crypto casinos and Indian casinos in Arizona, and taxation of winnings, licensing, age requirement.
Casino Del Sol Resort

Biggest casino of Arizona: Casino Del Sol Resort, address: 5655 W Valencia Rd, Tucson, AZ 85757

Casino Del Sol Resort, is Arizona’s biggest gambling establishment (located right next to Tucson). It’s part of a hotel and resort complex. It’s actually a Native American casino, operated and owned by the Pascua Yaqui Tribe. Must be 21+ to enter the casino.

 

Games: 1300 gaming machines (slots + video poker), 22 tables (Three Card Poker, High Card Flush, Fortune Pai Gow Poker, Ultimate Texas Hold’Em, Spanish 21, Free Bet Blackjack, Blackjack Side Wagers, Match the Dealer, Push Your Luck, Kings Bounty).

The casino has a poker room with 13 tables, and a bingo hall capable of seating 600 players concurrently.

 

Video about Casino at Casino Del Sol Resort:

 

Opening hours: 24/7

 

UPDATE COVID-19: open despite the pandemic

 

Dress code: there is no dress code, casual is fine, this typical of US casinos

 

Entrance fee: no entrance fee, 99% of US casinos (unlike European casinos) have no entrance fee

 

Meta review analysis: there are barely any reviews of the casino, reviews usually talk about the hotel or restaurant and barely mention the casino, but based on the limited feedback it appears to be average 3/5, most people complain about unprofessional staff. bad layout of the casino, not enough video poker machines, and you have to stand in line at the tables during rush hour (which is true for every casino, not a valid criticism IMO)

 

 

Regulatory body Arizona: Arizona Department of Gaming – co-regulated by the Tribal Gaming Authority in case of tribal casinos

 

Available gambling licences (available to private operators, private companies or individuals, not including Native American gambling):

  • charity gambling: raffle, bingo, pull tabs, horse racing, dog racing betting

 

The state owned and operated Arizona State Lottery is the lottery company of Arizona.

 

Gambling tax: 1% – 6% depending on activity (charity gambling is not taxed)

 

For players, taxation of gambling winnings in Arizona: taxable, personal income tax applies, except, up to $5,000 in lottery winnings is excluded from the tax base – only applies to lottery winnings, 30% withholding tax for non US residents, including illegals (can be reclaimed but it’s expensive, you need a specialized company to help you with it, not worth it if you only won a couple of hundreds of $)

+24% federal tax if you won (net winnings, amounts are reduced by the wagers, bet of the player):

  • $600 or more at a horse track (or if the amount you won is 300 times your original wager, even if it’s under $600)
  • $1,200 or more at a slot machine or bingo game
  • $1,500 or more in keno winnings
  • $5,000 or more in poker tournament winnings
  • in case of other gambling activities not mentioned: federal tax is payable if what you have won is 300 times the original wager/bet, even if it’s under $600, or if your gambling winnings exceed $600
  • your winnings that are subject to federal income tax withholding (either gambling withholding or other withholding)

 

Federal tax is usually automatically deducted by the brick&mortar gambling establishments, but online gambling websites don’t usually deduct it, if not sure, ask.

 

Legal gambling age: 18+ (poker, bingo), 21+ (everything else including casinos)

 

Main pieces of gambling legislation: Arizona Revised Statutes 13-3301, Arizona Revised Statutes Title 5 , Social Gambling: Tips to Remember (not an actual bill, but a very informative collection of relevant laws, and the applicable sections)

 

Arkansas

Arkansas gambling

Gambling in general is legal in Arkansas. Big changes happened to the Arkansas gambling legislation between 2018-2020*, and it is no longer as restrictive as it used to be. Casinos, sportsbooks (all unheard of before 2018) are all now legal in Arkansas (number of casinos limited to 4, not including Indian casinos, number of sportsbooks is also capped at 4). Apart from these, horse racing, dog racing betting and lottery (the only forms of gambling prior to 2018) are also legal. In all fairness, there were two casino-like gambling establishments prior to 2018, so called “racinos”.

/Racinos definition: racetracks that add slots, gaming machines and/or table games to attract more players, because horse racing and greyhound racing are not really popular attractions anymore, and they have been in decline for a long time (greyhound racing is being phased out actually**, only a few states have greyhound tracks anymore)./

Racinos are actually a quite common way to stretch the rules, and allow for a more developed gambling sector without expressly legalizing casinos, racinos are widespread in states which haven’t yet legalized casinos (it’s only a matter of time till they do btw., there is a clear trend towards legalization).

Just like in the other sates, online gambling in Arkansas is mostly illegal:

“It is unlawful for any person to bet any money or other valuable thing or any representative of any thing that is esteemed of value on any game prohibited by [Section] 5-66-104” (Section 5-66-106).” – 2012 Arkansas Code, Title 5 – Criminal Offenses, Subtitle 6 – Offenses Against Public Health, Safety, Or Welfare. Chapter 66 – Gambling

Online casinos are technically illegal, but people who play online are not fined or prosecuted in any way.

Native American tribes have considerable autonomy when it comes to gambling, just like in every other state, and the Quapaw Nation of Oklahoma operates 2 casinos in the state, the Saracen Casino Resort and the Saracen annex (apart from the casinos there are also many other smaller gambling establishments operated by them).

 

Source:

*Arkansas Issue 4, Casinos Authorized in Crittenden, Garland, Pope, and Jefferson Counties Initiative (2018)

**Arkansas Democrat Gazette – Phaseout OK’d for Arkansas dog races

 

Casino gambling Arkansas: legal, operators require a licence

Online casino gambling Arkansas: technically illegal, but players are not prosecuted or fined, some online casinos might be blocked (UPDATE 2021: interestingly, there is a loophole, you are allowed to play on the casino’s online platform, while being psychically present within the casino, and because of this some websites erroneously claim that online casinos are legal in Arkansas, they are not, that’s wrong information)

Native American casinos Arkansas: no tribal casinos

Bitcoin, cryptocurrency gambling Arkansas: not specifically regulated

 

 

This is a picture of the building of Saracen Casino Resort, the biggest casino of the state of Arkansas. Next to the picture you can read about the casinos, the legal status of online casinos, crypto casinos and Indian casinos in Arkansas, and taxation of winnings, licensing, age requirement.
Saracen Casino Resort

Biggest casino of Arkansas: Saracen Casino Resort, address: 1 Saracen Resort Dr, Pine Bluff, AR 71601

A fairly recent casino, which opened in 2020. This casino dethroned Southland Casino Racing (a state owned racino), and it is now considered Arkansas’ current biggest gambling establishment (the proposed, not yet open, River Valley Casino, will be even bigger, by about 30%). This is a tribal casinos and it is operated by Quapaw Nation of Oklahoma, and a second, smaller casino can be found right next to the main gaming venue (actually it’s only a slot hall, it has no tables), the so called Saracen Casino Annex which only has 300 additional slot machines, and it is rumored that it was only added so that they will have the most slots in Alabama, more than Southland Casino Racing, which has 2000 gaming machines.

/Comment: ‘Saracean’ is a weird name for a US Native American casino, very weird. Arab Muslims in Europe, during the Middle Ages were called Saracean, it was a politically charged, almost racist slur (depending on time and place, but in Spain, around the Reconquista, it was definitely an ethnic slur) used when talking about Muslims, especially black African Muslims. Don’t believe me, check the wiki page. I’m very much surprised that a diversity and inclusion obsessed US company would choose this as a name… Sensing a future scandal here… In the current, extremely politically charged and divided US, this will not go unnoticed forever…/

 

Games: around 2000 slots (+300 gaming machines in the Saracen Casino Annex), 40 tables (craps, baccarat, american roulette, blackjack, Super Four*, 3-Card Poker, Louisiana Stud Poker, Jackpot Hold’Em Poker).

The casino also has a poker room.

 

*Super Four: A poker-based game, each player is dealt five cards, who makes the best four card poker hand wins.

 

Video about Saracen Casino Resort:

 

UPDATE 2021: Only open for one year, but already involved in a scandal. There was a shooting in 2021, in the casino, a security guard was shot by 5 young black men for unknown reasons (unknown at the time of writing, also the security guard is in the hospital with life-threating injuries, but still alive at the time of writing despite what some media outlets claim, according to currently still unsubstantiated rumors online, the security guard caught the young men (all under the influence of multiple illegal narcotics) selling drugs in the casino, and when he tried to stop them, and report them to the police, he was shot). You can watch video report about the details of the killing, and the suspects below:

 

 

Opening hours:

Gaming machines: 24/7

Table Games: 8 a.m.–4 a.m. daily

Craps: Mon. –Fri. 10 a.m.–4 a.m, Sat.–Sun. 8 a.m.–4 a.m.

Annex: Open 12 p.m. – 2 a.m. daily

 

UPDATE COVID-19: open despite the pandemic

 

Dress code: no official dress code, casual

 

Entrance fee: no entrance fee

 

Meta review analysis: The casino has 4/5, good reviews online, on the various review sites, the only recurring complaints are that the food and service in the food court is bad, and staff in the food court is rude, also, that there is a line at the tables during peak hours (which is not a valid complaint ,this happens in every casino), and the parking lot area is shady, with suspicious people frequenting it at night.

 

 

Regulatory body: Arkansas Gaming Commission

 

Available gambling licences (available to private operators, private companies or individuals, not including Native American gambling):

  • casino license (maximum 4 casinos, all of the casino licenses are taken, no online casino gambling)
  • sports betting license (4 sportsbooks, horse racing betting, dog racing betting, online horse racing and dog racing betting)
  • charitable raffle, bingo licence (only non-profits are eligible, charity must be a nonprofit tax-exempt religious, educational, veterans, fraternal, service, civic, medical, volunteer rescue service, volunteer firefighters organization or volunteer police organization)

 

Gambling tax Arkansas:

The measure also established tax rates for all four casinos: they are taxed at a rate of 13% on the first $150,000,000 of net gaming receipts and 20% on net gaming receipts exceeding $150,000,001. Taxes collected by the state are distributed as follows:

  • 55% to the state general revenue fund
  • 5% to the city in which the casino is located, unless the casino is not located in a city. In that case 19.5% goes to the county in which the casino is located
  • 5% to the Arkansas Racing Commission for distribution to horse and greyhound racing purses
  • 8% to the county in which the casino is located

 

For players, taxation of gambling winnings in Arkansas: taxable, personal income tax applies, and 30% withholding tax for non US residents, including illegals (can be reclaimed but it’s expensive, you need a specialized company to help you with it, not worth it if you only won a couple of hundreds of $)

+24% federal tax if you won (net winnings, amounts are reduced by the wagers, bet of the player):

  • $600 or more at a horse track (or if the amount you won is 300 times your original wager, even if it’s under $600)
  • $1,200 or more at a slot machine or bingo game
  • $1,500 or more in keno winnings
  • $5,000 or more in poker tournament winnings
  • in case of other gambling activities not mentioned: federal tax is payable if what you have won is 300 times the original wager/bet, even if it’s under $600, or if your gambling winnings exceed $600
  • your winnings that are subject to federal income tax withholding (either gambling withholding or other withholding)

 

Federal tax is usually automatically deducted by the brick&mortar gambling establishments, but online gambling websites don’t usually deduct it, if not sure, ask.

 

Legal gambling age in Arkansas: 18+ (lottery, bingo), 21+ (casinos, sports betting)

 

Main pieces of gambling legislation:Arkansas Scholarship Lottery Act , Arkansas Constitution article 19, section 14, Arkansas Greyhound Racing Law, Arkansas Horse Racing Law, Arkansas Code § 23-113-103, Act 1151 – Local Option Horse Racing and Greyhound Racing Electronic Games of Skill Act of 2005 (pdf, needs to be downloaded)

California

California gambling

Gambling is very restricted in California. However, the state has many tribal casino (62) which defeats the purpose of the strict gambling legislation. And apart from Native American gambling, there is the uniquely Californian card club industry, which is now a $5 billion industry with 88 clubs, which act as casino substitutes in places where there are not tribal casinos.

There are only Indian casinos in CA.

The following forms of gambling are specifically stated to be illegal in California:

  • Faro,
  • Monte,
  • Roulette,
  • Lansquenet,
  • Rouge et noire,
  • Rondo,
  • Tan,
  • Fan-tan,
  • Seven-and-a-half,
  • Twenty-one,
  • Hokey-pokey,
  • dice games,
  • Banking or percentage games* played with cards or dice.

 

*Banking (or banked) games definition: when the players play against each other, and not against the house (when it’s against the house, then it’s a so called controlled game according to the Californian legislation), so a poker tournament is a banking game, but texas hold’em is a controlled game, controlled games are only allowed in Indian casinos, while banked games are allowed in card clubs.

 

Only the following forms of gambling are legal in California:

  • Card clubs
  • Sports betting (parimutuel horse wagering only)
  • Charitable gambling – only bingo, no raffles or small scale lottery, unlike in the other states
  • Lottery – the state owned and operated California lottery only
  • In-home, not-for-profit poker games are also permitted, so called social gambling

 

+Indian casinos are legal, which can have any of the above + slots and so called “controlled” card games.

 

Card clubs (they usually have poker, Pai Gow, baccarat) are a uniquely Californian phenomena, and are obviously a loophole that is abused by the 88 card clubs in Cali (they act like casinos). Instead of playing against the house (represented by a dealer), they charge a “collection fee” (and at every table there is a dealer who charges this fee, manages the table, they are just called differently, but they obviously are dealers), and that’s how they make their money (to make it even worse, this fee is based on the bets, so the more people bet, the more the card suite makes, just like a casinos). This loophole should have been addressed a long time ago, or card games should have been made legal. Instead, this continues to cause problems for both locals, businesses, the government and the Native American tribes, who recently had enough of the government for nothing doing anything about this loophole for the past 30 years, and sued the biggest card rooms*.

The California Lottery is the state owned and operated lottery company.

Social gambling is legal, but only poker games, among friends, small stakes, in someone’s legal residence.

 

Source:

*Sand Diego Union Tribune – Fed up tribes sue card rooms, seek to halt offering some games they contend are illegal

 

 

Casino gambling California: illegal

Online casino gambling California: technically illegal, but players are not prosecuted or fined, some online casinos might be blocked

Native American casinos California: legal

Bitcoin, cryptocurrency gambling California: not specifically regulated

 

 This is a picture of the building of Pechanga Resort Casino the biggest Native American casino of the state of California. Next to the picture you can read about the casinos, the legal status of online casinos, crypto casinos and Indian casinos in California, and taxation of winnings, legal gambling age.
Pechanga Resort Casino

Biggest casino of California: Pechanga Resort Casino, 45000 Pechanga Pkwy, Temecula, CA 92592

California’s biggest gambling establishment and it’s also the biggest tribal casino. Owned and operated by the Pechanga Band of Luiseño Mission Indians, and located within the Pechanga Indian Reservation. The word pechanga means party, fiesta. 21+.

 

Games: 4500 slots, 154 tables (blackjack, baccarat, american roulette, craps, Ultimate Texas Hold’em, pai gow, Pechanga Card Craps*, Fortune Asia Poker**, Three Card Poker, Spanish 21, Crazy 4 Poker Progressive, Buster Blackjack, Lucky Stiff Blackjack, Let it Ride, Crazy 4 Poker).

 

The casino has a poker room

There is also a bingo hall capable of seating 700 players.

 

*Pechanga Card Craps: it’s craps, but played with cards instead of dice, you can find a detailed tutorial, instructions here.

**Fortune Asia Poker: features head-to-head play against the dealer and two optional bonus bets.
The game is played with a 53-card deck that includes a semi-wild joker. The joker can be used as
an ace, or to complete a straight flush, straight or flush.
Players receive seven cards to make three poker hands:

  1. A four-card high hand;
  2. A two-card mid hand that must be equal to or lesser than the four card hand; and
  3. A one-card low hand that must be equal to or lesser than the two card hand.

 

Players win their main bet if they win two or three of the matchups against the dealer. If they
lose two or more of the matchups, their main bet loses.

 

Video about Pechanga Resort Casino:

 

Opening hours: 24/7

 

UPDATE COVID-19: it’s open despite the coronavirus epidemic, however, off-track betting, bingo and poker are on hiatus because of safety concerns

 

Dress code: no official dress code, casual

 

Entrance fee: no entrance fe

 

Meta review analysis: The casino has vvery good reviews, 4.5/5, one fo the best in the USA, no big problems whatsoever

 

Regulatory body: California Gambling Control Commission, California Nations Indian Gaming Association (responsible for First Nations gambling)

 

Available gambling licences (available to private operators, private companies or individuals, not including Native American gambling):

  • card club license (maximum 6 casinos, and 10 riverboats with gambling facilities, max 16)
  • charity remote caller bingo (only non-profits are eligible, charity must be in operation for 5+ years)
  • traditional bingo (regulated locally, by the municipalities, license might not be need, depending on the municipality)

 

Gambling tax California:

  • cardrooms – 10% operator fee on gross gambling receipts,
  • pari-mutuel horse racing betting wagering – 20.84% on gross gambling receipts
  • tribal casinos do not pay gamblign tax or corporate income tax

 

For players, taxation of gambling winnings in California: taxable, personal income tax applies, 1% to 13.3% of your winnings depending on the exact activity, lottery winnings from the California Lottery or Mega millions are tax exempt, and 30% withholding tax for non US residents, including illegals (can be reclaimed but it’s expensive, you need a specialized company to help you with it, not worth it if you only won a couple of hundreds of $)

+24% federal tax if you won (net winnings, amounts are reduced by the wagers, bet of the player):

  • $600 or more at a horse track (or if the amount you won is 300 times your original wager, even if it’s under $600)
  • $1,200 or more at a slot machine or bingo game
  • $1,500 or more in keno winnings
  • $5,000 or more in poker tournament winnings
  • in case of other gambling activities not mentioned: federal tax is payable if what you have won is 300 times the original wager/bet, even if it’s under $600, or if your gambling winnings exceed $600
  • your winnings that are subject to federal income tax withholding (either gambling withholding or other withholding)

 

Federal tax is usually automatically deducted by the brick&mortar gambling establishments, but online gambling websites don’t usually deduct it, if not sure, ask.

 

Legal gambling age in California, age requirement of casinos: 18+ (lottery, bingo), 21+ (casino, horse racing, everything else)

 

Main pieces of gambling legislation: Gambling Control Act (GCA), California Assembly Bill 649 , Penal code – Part 1 Crimes and Punishments – title 9 Crimes Against the Person Involving Sexual Assault, and Crimes Against Public Decency and Good Morals,

Colorado

Colorado gambling

Colorado is very strict when it comes to games of chance, and only allows the following few forms of gambling:

  • lottery – Colorado Lottery only, legal since 1982
  • sports betting – horse racing betting only, UPDATE 2020: Since 2020 Colorado joined the ranks of US states with a legal sports betting industry (and online sports betting industry) + 1 Indian sportsbook
  • non-profit raffles, bingo
  • casinos, which are restricted to three historic mining towns in the state: Central City, Black Hawk and Cripple Creek + Indian casinos

 

Summary: Between 1950 – 1982 only horse racing betting and greyhound racing betting was legal in Colorado (before 1950, gambling was not regulated, it was illegal, but thriving and prevalent in the mining towns, mostly). In 1982 the state lottery was added to this mix. And in 1991 casinos were legalized as well, in three historic towns. In 2009, the betting limit was increased to $100 from a measly $5, which made the casinos for the first time competitive, which meant they could compete with Las Vegas and the other gambling states, and this led to a casino boom. And finally, in 2020, Colorado legalized betting on sporting events apart from horse races and dog races, and also legalized online sports betting (the first officially legal form of online gambling in Colorado).

The state gambling legislation is not applicable to the Indian tribes in the state, they have the right to make their own based on the sate gambling legislation. There are Indian casinos and sportsbooks In Colorado.

Social gambling (small stakes gambling among friends) has been made legal officially In Colorado. Sadly, there are still quite a few states where social gambling can actually get you in trouble (e.g.: Illinois).

Dog racing has been outlawed since 2014. Horse racing betting is still legal at the state’s one and only horse racing track Arapahoe Park, but that is on its way out too (not just in Colorado, harness racing and dog racing are in a decline, all over the US).

The state owned and operated Colorado Lottery is the lottery company of Colorado.

 

Casino gambling Colorado: legal since 1991, restricted to Central City, Black Hawk and Cripple Creek

Online casino gambling Colorado: technically illegal, but players are not prosecuted or fined, some online casinos might be blocked

Native American casinos Colorado: legal

Bitcoin, cryptocurrency gambling Colorado: technically illegal, but players are not prosecuted or fined, some online poker sites might be blocked

 

This is a picture of the building of Ameristar Black Hawk Casino Resort, the biggest casino of the state of Colorado. Next to the picture you can read about the casinos, the legal status of online casinos, crypto casinos and Indian casinos in Colorado, and taxation of winnings, legal gambling age.
Ameristar Black Hawk

Biggest casino of Colorado: Ameristar Black Hawk, address: 111 Richman St, Black Hawk, CO 80422,

Colorado’s biggest casino, part of the Ameristar chain. The casino is part of a resort complex.

 

Games: 1500 gaming machines (slots+video poker machines) , 20 table games (craps, blackjack and roulette)

The casino has a poker room with 20 poker tables.

 

Video about Ameristar Black Hawk:

 

Opening hours: 24/7

 

UPDATE COVID-19: open during the pandemic

 

Dress code: no official dress code, casual

 

Entrance fee: no entrance fee

 

Meta review analysis: The casino has really good reviews on review sites, 4/5, on average, reviews don’t mention any big problems

 

 

Regulatory body: Colorado – Department of Revenue – Division of Gaming

 

 

Casino tax Colorado:

  • casinos are taxed the following way (progressive tax system, tax base is the gross profit):
    • Under $2 million: 0.25%
    • $2 million to $5 million: 2%
    • $5 million to $8 million: 9%
    • $8 million to $10 million: 11%
    • $10 million to $13 million: 16%
    • $13 million+: 20%

 

For players, taxation of casino winnings in Colorado: taxable, personal income tax applies, and 30% withholding tax for non US residents, including illegals (can be reclaimed but it’s expensive, you need a specialized company to help you with it, not worth it if you only won a couple of hundreds of $)

+24% federal tax if you won (net winnings, amounts are reduced by the wagers, bet of the player):

  • $600 or more at a horse track (or if the amount you won is 300 times your original wager, even if it’s under $600)
  • $1,200 or more at a slot machine or bingo game
  • $1,500 or more in keno winnings
  • $5,000 or more in poker tournament winnings
  • in case of other gambling activities not mentioned: federal tax is payable if what you have won is 300 times the original wager/bet, even if it’s under $600, or if your gambling winnings exceed $600
  • your winnings that are subject to federal income tax withholding (either gambling withholding or other withholding)

 

Federal tax is usually automatically deducted by the brick&mortar gambling establishments, but online gambling websites don’t usually deduct it, if not sure, ask.

 

Age requirement to enter Colorado casinos: 21+

 

Main pieces of gambling legislation: Colorado Limited Gaming Act, Colorado Revised Statutes, Sports Betting Regulations Colorado

Connecticut

Connecticut casinos, online casinos

Casinos are only legal in Connecticut since 1992, when Indian casinos were made legal, there are two of them in operation: Foxwoods and Mohegan Sun (and 2 are under construction)

Only Native American casinos are legal in the state.

Online casinos, just like in most other sates are technically illegal. However, just like in the rest of America, players are not prosecuted or fined in any way, and a few online gambling platforms (see below) accept players from Connecticut (some of them might be blocked, if they are blocked, please leave a comment at the bottom, thank you).

Social gambling, as the law puts it: “incidental to a bona fide social relationship” is allowed (e.g.: poker game among friends in someone’s house) is legal, not considered gambling, therefore do not need a licence and is tax exempt.

 

Casino gambling Connecticut: illegal

Online casino gambling Connecticut: technically illegal, but players are not prosecuted or fined, some online casinos might be blocked

Native American casinos Connecticut: legal

Bitcoin, cryptocurrency gambling Connecticut: technically illegal, but players are not prosecuted or fined, some online bingo sites might be blocked

 

 

This is a picture of the skyscraper of Mohegan Sun, the biggest casino of the state of Connecticut. Next to the picture you can read about the casinos, the legal status of online casinos, crypto casinos and Indian casinos in Connecticut, and taxation of winnings, legal gambling age.
Mohegan Sun

Biggest casino of Connecticut: Mohegan Sun, address: 1 Mohegan Sun Blvd, Uncasville, CT 06382

Mohegan Sun tribal Casino is actually a collection of three separate casinos, the Earth, Wind, Sky casinos all under one roof. This is one of the biggest and best looking casinos in all of the USA, for a time it was actually the biggest casino in the entire world.

 

Games: 5000 slot machines, 300 table games (blackjack, roulette, baccarat, craps, Pai Go, Texas Hold ‘Em, Three Card poker, Midi-Baccarat, Mini Baccarat, Caribbean Stud Poker, Four Card Poker, Let It Ride, Pai Gow Poker, Pai Gow Tiles, Roulette, Sic Bo, Spanish 21, Texas Hold ‘Em Bonus, Three Card Poker) and Wheel of Fortune.

The casino has a poker room with 42 tables.

They also have a specialized Asian gaming area, and a sports betting section.

 

Video about Mohegan Sun Casino:

 

Opening hours: 24/7

 

UPDATE COVID-19: open during the pandemic

 

Dress code: no official dress code, casual

 

Entrance fee: no entrance fee

 

Meta review analysis: The casino has really good reviews, 4,5/5, none of the reviews mention any big problem

 

 

Regulatory body: Department of Consumer Protection – Gaming Division

 

Casino tax Connecticut:

Native American casinos in CT are taxed at 25% (of the gross gambling revenue from slots).

 

For players, taxation of gambling winnings in Connecticut: taxable, personal income tax applies, and 30% withholding tax for non US residents, including illegals (can be reclaimed but it’s expensive, you need a specialized company to help you with it, not worth it if you only won a couple of hundreds of $)

+24% federal tax if you won (net winnings, amounts are reduced by the wagers, bet of the player):

  • $600 or more at a horse track (or if the amount you won is 300 times your original wager, even if it’s under $600)
  • $1,200 or more at a slot machine or bingo game
  • $1,500 or more in keno winnings
  • $5,000 or more in poker tournament winnings
  • in case of other gambling activities not mentioned: federal tax is payable if what you have won is 300 times the original wager/bet, even if it’s under $600, or if your gambling winnings exceed $600
  • your winnings that are subject to federal income tax withholding (either gambling withholding or other withholding)

 

Federal tax is usually automatically deducted by the brick&mortar gambling establishments, but online gambling websites don’t usually deduct it, if not sure, ask.

 

Age required to enter casinos in Connecticut: 21+

 

Main pieces of gambling legislation: Public Act 17-89, Public Act 17-161, Public Act 17-209

 

Delaware

Delaware casino gambling

In Delaware the following forms of gambling are legal:

  • casino gambling (they have 3 casinos, all 3 are so called “racinos” – racetrack + casino, all are owned by the Delaware Lottery, no private casinos, no Native American casinos)
  • lottery, Delaware Lottery
  • sports betting
  • charity gambling (bingo, instant or sealed games, raffles, texas hold’em poker)

 

When it comes to online gambling, Delaware is actually one of the few states in the USA where online casinos are legal (since 2012, the first state to legalize online casinos). But online sports betting is still technically illegal. Online poker is also legal.

 

UPDATE: Fantasy sports betting was made legal, the first form of online “sports betting” in Delaware. Companies need a license, according to the 2017 Delaware Interactive Fantasy Contest Act.

 

Casino gambling Delaware: regular, normal casinos are illegal, racinos are legal, state owned, monopoly of Delaware Lottery

Online casino gambling Delaware: legal since 2012, operators require a licence

Native American casinos Delaware: no tribal casinos

Bitcoin, cryptocurrency gambling Delaware: not specifically regulated, possibly legal with an online gambling licence

 

 

This is a picture of the building and racetrack of Delaware Park and Casino, the biggest racino of the state of Delaware. Next to the picture you can read about the casinos, the legal status of online casinos, crypto casinos and Indian casinos in Delaware, and taxation of winnings, legal gambling age.
Delaware Park and Casino

Biggest casino of Delaware: Delaware Park and Casino, address: 777 Delaware Park Blvd, Wilmington, DE 19804

Delaware’s biggest racino. This casino has a surprisingly European look and feel. Casino + thoroughbred racing track and simulcast betting.

 

Games: 2000 gaming machines (slots, video poker, VLTs), 

The racino has a poker room.

The racino has a sports betting section.

 

 

Video about Delaware Park and Casino:

 

Opening hours: 

Slots: Mon – Thursday 8 am – 4 am, non stop between Friday 8 am – Monday 4 am

Tables: Mon – Thursday 11 am – 4 am, non stop between Friday 8 am – Monday 4 am

Simulcast: Sun – Wed 11 am – 9 pm, Thursday – Saturday 11 am – 11pm

Sports betting: Mon – Sat 11 am – 11 pm, Sunday 10 am – 11pm

 

UPDATE COVID-19: open

 

Dress code: no dress code officially

 

Entrance fee: no entrance fee

 

Meta review analysis: The casino has really good reviews, 4/5, none of the reviews mention any big problem

 

 

Regulatory body: Delaware Lottery, The Board of Charitable Gambling (non-profit gambling)

 

 

Casino gambling tax Delaware: 42.5% of the revenue from slots, the first $3 million in annual revenue from online betting is taxed at a 100% rate, 15.5% of the revenue from table games, 49% of the revenue from sports betting

 

For players, taxation of casino gambling winnings in Delaware: taxable, personal income tax applies, and 30% withholding tax for non US residents, including illegals (can be reclaimed but it’s expensive, you need a specialized company to help you with it, not worth it if you only won a couple of hundreds of $)

+24% federal tax if you won (net winnings, amounts are reduced by the wagers, bet of the player):

  • $600 or more at a horse track (or if the amount you won is 300 times your original wager, even if it’s under $600)
  • $1,200 or more at a slot machine or bingo game
  • $1,500 or more in keno winnings
  • $5,000 or more in poker tournament winnings
  • in case of other gambling activities not mentioned: federal tax is payable if what you have won is 300 times the original wager/bet, even if it’s under $600, or if your gambling winnings exceed $600
  • your winnings that are subject to federal income tax withholding (either gambling withholding or other withholding)

 

Federal tax is usually automatically deducted by the brick&mortar gambling establishments, but online gambling websites don’t usually deduct it, if not sure, ask.

 

Legal gambling age in Delaware: 18+ (lottery), 21+ (everything else, including the racinos)

 

Main pieces of gambling legislation: Video Lottery and Table Games Regulations, Chapter 219

Florida

Florida casinos

Casinos and Native American casinos are legal in Florida. In Florida, the following types of game of chance are legal:

  • pari-mutuel wagering on harness racing, greyhound racing, jai alai
  • cardroom poker
  • slot machine gaming in Broward and Miami-Dade counties
  • non-profit gambling (Florida law expressly permits certain specified 501(c) organizations to conduct bingo, raffles for charitable, civic, community, benevolent, religious, funding of scholastic works or other similar endeavors)

 

Even though there are many casinos in Florida, craps and roulette are not allowed, (the casinos go around this law by installing so called “virtual” or “electronic” table games without dealers and croupiers, it’s a loophole, everyone knows it, but there is too much money in the gambling industry for the state to do anything about it, it’s a big employer, and a cash cow, not to mention, the law was meant to make sure there will be no casinos in Florida, it obviously failed at it).

There are also Indian casinos (6 are owned and operated by the Seminole Tribe of Florida, and one is owned and operated by the Miccosukee Tribe of Indians of Florida) and tribal cardrooms in Florida, but they also can’t have roulette or craps. The real exceptions are not the Native American tribes but the the ‘casino boats’ (usually cruise ships with casinos, sometimes smaller boats too) that can have slots, table games, craps, roulette regardless of their location, as long as they close while in port, and they only open their casino section while in international waters.

Social gambling, small-scale gambling among friends (e.g.: a game of poker with your friends, in your house) is legal as long as:

  • it is poker, pinochle, bridge, rummy, canasta, hearts, dominoes, or mah-jongg, or similar
  • takes place in the legal residence of the main organizer
  • the winnings of any player in a single round, hand or game do not exceed $10 in value;
  • no person receives any payment for permitting the game to take place;
  • no admission or other fee is charged for participation in the game;
  • no advertising of the game takes place; and
  • all participants are over 18 years of age.

 

However, this only applies to your place of residence, it’s punishable with up to 5 years in prion according to Florida statutes 849.01, even if it’s e.g.: takes place in your shop, after hours, if you are a small business owner, even if you live in the back of your shop, because you can’t afford to rent a flat due to the insane housing market in Florida. *

 

Sources:

*Local10 – 2 men arrested in Weston gambling raid

 

Casino gambling Florida: legal

Online casino gambling Florida: technically illegal, but players are not prosecuted or fined, some online casinos might be blocked

Native American casinos Florida: legal

Bitcoin, cryptocurrency gambling Florida: not specifically regulated

 

 

 

This is a picture of the building Seminole Hard Rock Hotel &; Casino Tampa, the biggest casino of Florida. Next to the picture you can read about the casinos, the legal status of online casinos, crypto casinos and Indian casinos in Florida, and taxation of winnings, legal gambling age.
Seminole Hard Rock Hotel &; Casino Tampa

Biggest casino of Florida: Seminole Hard Rock Hotel & Casino Tampa, address: 5223 Orient Rd, Tampa, FL 33610

Currently the biggest casino of Florida, part of the Hard Rock chain. Just like many US casinos nowadays they also try to lure in rich Asian visitors (mostly Chinese) that’s why they have a special Asian gaming section with Asian themed games, this a trend among US casinos. 21+.

 

Games: 800+500 slots gaming machines (slots, video poker, VLTs), 15 +32 tables (blackjack, Double Deck Blackjack, 3 Card Poker, Spanish 21, Criss Cross Poker, Mississippi Stud, Ultimate Texas Hold ‘em, Crazy 4 Poker, Mini Baccarat, Super 6 Baccarat, EZ Baccarat, Pai Gow Poker, Pai Gow Tiles and Asian Poker*)

The casino has a poker room.

 

*Asian poker: A game similar to Pai Gow poker, played with a deck of 53 cards.

Players are dealt seven cards and divide their cards into three hands: a four-card hand (High), a two-card hand (Medium) and a one-card hand (Low). The four-card hand must be equal or greater in poker ranking than the two-card hand and the two-card hand must be equal or greater than the one-card hand. After all players have set their hand, the dealer sets the house’s hand according to the “house way” and then compares each player’s hand to the house’s hand. If the house wins at least two out of three hands, the player loses. If the player wins at least two or out of three hands the player wins. Unlike Pai gow poker, the casino does not charge a 5% vigorish for winning wagers. Rather, the house edge comes from winning all “copy hands” (a player’s hand that is identical to the house’s hand). Also, unlike Pai gow poker there are no ties in this game; the player either wins or loses. The House edge figures to be around 3% based on the probability of the player having a losing copy hand.

Despite the name, the game originates from Atlantic City, New Jersey.

 

Video about Seminole Hard Rock Hotel & Casino Tampa:


Opening hours: 24/7

 

UPDATE COVID-19: open

 

Dress code: no dress code officially, unlike in Europe, US casinos don’t have dress codes

 

Entrance fee: no entrance fee

 

Meta review analysis: The casino get’s 4/5, good reviews on review sites, the main problem visitors listed are that the casino is thoroughly packed all day and night, overpriced drinks, issues with player cards, but nothing major

 

 

Regulatory body: The Seminole Tribe of Florida (for class III gaming), Department of Business and Professional Regulation – The Office of Slot Operations within the Division of Pari-Mutuel Wagering

 

 

Casino gambling tax Florida: There is a 35 percent slot machine tax from revenues from slot machines.

Indian casinos are taxed according to revenue, the following way:

  • 0-$2bn 12 percent
  • $2bn-$3bn 15 percent
  • $3bn-$3.5bn 17.5 percent
  • $3.5bn-$4bn 20 percent
  • $4bn-$4.5bn 22.5 percent
  • $4.5bn or greater 25 percent

 

For players, taxation of gambling winnings in Florida: taxable, personal income tax applies, and 30% withholding tax for non US residents, including illegals (can be reclaimed but it’s expensive, you need a specialized company to help you with it, not worth it if you only won a couple of hundreds of $)

+24% federal tax if you won (net winnings, amounts are reduced by the wagers, bet of the player):

  • $600 or more at a horse track (or if the amount you won is 300 times your original wager, even if it’s under $600)
  • $1,200 or more at a slot machine or bingo game
  • $1,500 or more in keno winnings
  • $5,000 or more in poker tournament winnings
  • in case of other gambling activities not mentioned: federal tax is payable if what you have won is 300 times the original wager/bet, even if it’s under $600, or if your gambling winnings exceed $600
  • your winnings that are subject to federal income tax withholding (either gambling withholding or other withholding)

 

Federal tax is usually automatically deducted by the brick&mortar gambling establishments, but online gambling websites don’t usually deduct it, if not sure, ask.

 

Legal gambling age Florida: 18 (lottery, bingo, horse racing betting), 21+ (casinos, poker, sports betting)

 

Main pieces of gambling legislation: Pari-Mutuel Wagering Chapter 550, Slot Machine Gaming Chapter 551, Gambling Chapter 849, Cardrooms Section 849.086

Georgia

Georgia gambling

Legal gambling in Georgia started in 1993 with the establishment of the Georgia lottery (state owned and controlled). Before that, only illegal, and at best, tolerated gambling establishments were present in the state. The lottery remains the only form of commercial, for profit gambling company (although, it’s owned by the state, and even though it’s not a registered charity, a huge portion of the money the state makes on the lottery is used to fund the HOPE Scholarship)

Gambling conducted by not for profit, 501 (c) registered charities to fund their activities is legal since 1976, the permitted activities are: bingo and raffles.

There are no casinos or Indian casinos in Georgia. The only casino is the casino cruise ship Emerald Princess Casino Cruise, which closes its casino while docked and only opens it when they reach international waters, and the casino gamblign ban is no longer in effect. It’s a loophole, and they also don’t pay gamblign taxes.

The following forms of gambling are explicitly made illegal by the Georgian gambling legislation:

  • horse racing
  • dog racing
  • casinos
  • maintaining gambling places or gambling equipment
  • election wagering
  • commercial gambling
  • dog fighting
  • chain letters
  • pyramid schemes

 

Even though Georgia is not a gambling-friendly state, it’s one of the few states, where selling lottery tickets online is actually legal (for the Georgia lottery only of course). The legal status of fantasy sports betting is not yet settled, and some fantasy football websites accept punters from Georgia and some do not., it’s not known yet what the offical verdict will be.

 

Casino gambling Georgia: illegal

Online casino gambling Georgia: technically illegal, but players are not prosecuted or fined, some online casinos might be blocked

Native American casinos Georgia: no tribal casinos in Georgia

Bitcoin, cryptocurrency gambling Georgia: not specifically regulated

 

 

Biggest casino of Georgia: There are no casinos in Georgia. However, there is at least one casino cruise ship.

 

 

Regulatory body: Georgia Bureau of Investigation – Commercial Gambling Unit

 

Available gambling licences (available to private operators, private companies or individuals, not including Native American gambling):

  • charity raffle, bingo (only non-profits)

 

 

Gambling tax Georgia: There is no extra gambling tax in Georgia. However, 25% of the lottery’s profits are transferred to the state, that’s the closest thing to a gambling tax in Georgia (which is about $1 billion per year).

 

For players, taxation of gambling winnings in Georgia: taxable, personal income tax applies, and 30% withholding tax for non US residents, including illegals (can be reclaimed but it’s expensive, you need a specialized company to help you with it, not worth it if you only won a couple of hundreds of $)

+24% federal tax if you won (net winnings, amounts are reduced by the wagers, bet of the player):

  • $600 or more at a horse track (or if the amount you won is 300 times your original wager, even if it’s under $600)
  • $1,200 or more at a slot machine or bingo game
  • $1,500 or more in keno winnings
  • $5,000 or more in poker tournament winnings
  • in case of other gambling activities not mentioned: federal tax is payable if what you have won is 300 times the original wager/bet, even if it’s under $600, or if your gambling winnings exceed $600
  • your winnings that are subject to federal income tax withholding (either gambling withholding or other withholding)

 

Federal tax is usually automatically deducted by the brick&mortar gambling establishments, but online gambling websites don’t usually deduct it, if not sure, ask.

 

Minimum age to gamble in Georgia: 18+

 

Main pieces of gambling legislation: O.C.G.A. § 16-12-21, O.C.G.A. § 16-12-22, O.C.G.A. § 16-12-24

Hawaii

Hawaii gambling

The island state of Hawaii, and Utah, are the most anti-gambling states in the US of A. Only social poker (small stakes poker games among friends in someone’s house) is allowed in Hawaii. Nothing else. Not even gambling organized by charities, non-profit organizations to fund their programs (even in gambling unfriendly states this is usually legal). They also don’t have a lottery (which is a terrible idea, it’s great extra revenue for a state, and problem gambling can easily be mitigated because lotteries in the US are all strictly controlled state owned companies, not to mention, a big chunk of the lottery revenue is spent on socially beneficial and charitable programs in every state where it is legal, not to mention, it gives many people from the lower social classes hope that there is a way out of their bad, stressful, unfulfilling, 9-to-5 life, it’s false hope, but it keeps them going, and makes them happier, let’s not underestimate that).

Fantasy sports betting is also illegal in Hawaii, even though in many states it is clearly not considered gambling.

 

Casino gambling Hawaii: illegal

Online casino gambling Hawaii: technically illegal, but players are not prosecuted or fined, some online casinos might be blocked

Native American casinos Hawaii: no tribal casinos in Hawaii

Bitcoin, cryptocurrency gambling Hawaii: not specifically regulated

 

Biggest casino of Hawaii: There are no casinos in Hawaii. However, there is at least one casino cruise ship.

 

Regulatory body: No regulatory body.

 

Available gambling licences (available to private operators, private companies or individuals, not including Native American gambling):

None.

 

Gambling tax Hawaii: There is no gambling tax in Hawaii.

 

For players, taxation of gambling winnings in Hawaii: taxable, personal income tax applies, and 30% withholding tax for non US residents, including illegals (can be reclaimed but it’s expensive, you need a specialized company to help you with it, not worth it if you only won a couple of hundreds of $)

+24% federal tax if you won (net winnings, amounts are reduced by the wagers, bet of the player):

  • $600 or more at a horse track (or if the amount you won is 300 times your original wager, even if it’s under $600)
  • $1,200 or more at a slot machine or bingo game
  • $1,500 or more in keno winnings
  • $5,000 or more in poker tournament winnings
  • in case of other gambling activities not mentioned: federal tax is payable if what you have won is 300 times the original wager/bet, even if it’s under $600, or if your gambling winnings exceed $600
  • your winnings that are subject to federal income tax withholding (either gambling withholding or other withholding)

 

Federal tax is usually automatically deducted by the brick&mortar gambling establishments, but online gambling websites don’t usually deduct it, if not sure, ask.

 

Minimum age to gamble in Hawaii: 18+

 

Main pieces of gambling legislation: Hawaii Revised Statutes

Idaho

Idaho casino gambling and online casinos

The first form of gambling that was made legal in the state was pari-mutuel horse race betting, it was legalized in 1963 (this also made dog racing betting legal, but since then, in 1996, greyhound racing was made illegal). This was followed by the creation of the state lottery in 1989. The first Native American gaming venue opened in 1992 (there are 7 tribal casino in Idaho nowadays).

Blackjack, craps, roulette, poker, baccarat and electronic versions of these games are illegal, even when operated by Native American casinos in Idaho.

Just like in most states, non-profit organizations, registered charities can organize gambling events (only bingo and raffles) to fund their activities, since 1993.

Fantasy sports betting is illegal in Idaho. Social gambling (e.g.: poker game among friends in someone’s house) is also illegal, but this is not really enforced, unlike in Illinois. However, if it gets too big, or looks even  the slightest bit like for profit, real gambling, you will get into trouble.*

Idaho is clearly not a gambling friendly state, but the 7 Indian casinos ruin the state’s effort to limit and stifle the gambling industry.

*Source: Idahonews – Cops bust illegal poker club, four arrested, BPD says

 

Casino gambling Idaho: illegal

Online casino gambling Idaho: technically illegal, but players are not prosecuted or fined, some online casinos might be blocked

Native American casinos Idaho: legal

Bitcoin, cryptocurrency gambling Idaho: not specifically regulated

 

This is a picture of the building of Coeur D'Alene Casino Resort Hotel, the biggest Indian casino of Idaho. Next to the picture you can read about the casinos, the legal status of online casinos, crypto casinos and Indian casinos in Idaho, and taxation of winnings, legal gambling age.
Coeur D’Alene Casino Resort Hotel

Biggest casino of Idaho: Coeur D’Alene Casino Resort Hotel, address: 37914 S Nukwalqw St, Worley, ID 83876

Biggest and possibly the best casino gaming venue in Idaho (it’s subjective but in my opinion it is the best). This is a Native American gambling establishment of the Coeur d’Alene Tribe. 18+ to enter casino, 21+ to drink.

 

Games: 1200 slots, no table games for legal reasons (not legal in Idaho)

The casino has a poker room. They also have a bingo hall and a sports betting section with simulcast betting terminals.

 

Video of Coeur D’Alene Casino Resort Hotel:

 

Opening hours: 24/7

 

UPDATE COVID-19: open despite the pandemic

 

Dress code: no dress code officially

 

Entrance fee: appears to have no entrance fee, not mentioned anywhere online, the other casino in the Virgin Islands also have no entrance fee

 

Meta review analysis: The casino has 4/5, good reviews, most people complain about unfriendly, rude staff, and that smoking is allowed in the gaming area, but no major problems.

 

 

Regulatory body: Idaho State Police – Racing Commission, Idaho Lottery (non-profit licenses)

 

Casino tax Idaho: Native American casinos don’t pay gambling tax to the state.

 

For players, taxation of gambling winnings in Idaho: taxable, personal income tax applies, and 30% withholding tax for non US residents, including illegals (can be reclaimed but it’s expensive, you need a specialized company to help you with it, not worth it if you only won a couple of hundreds of $)

+ 24% federal tax if you won (net winnings, amounts are reduced by the wagers, bet of the player):

  • $600 or more at a horse track (or if the amount you won is 300 times your original wager, even if it’s under $600)
  • $1,200 or more at a slot machine or bingo game
  • $1,500 or more in keno winnings
  • $5,000 or more in poker tournament winnings
  • in case of other gambling activities not mentioned: federal tax is payable if what you have won is 300 times the original wager/bet, even if it’s under $600, or if your gambling winnings exceed $600
  • your winnings that are subject to federal income tax withholding (either gambling withholding or other withholding)

 

Federal tax is usually automatically deducted by the brick&mortar gambling establishments, but online gambling websites don’t usually deduct it, if not sure, ask.

 

Minimum age to gamble in Idaho: 18+, except Clearwater Casino, which is 21+

 

Main pieces of gambling legislation: Title 67 State Government and State Affairs – Chapter 77 Bingo and Raffles (non-profit gambling), Idaho Statues – Title 18 Crimes and Punishment – Chapter 38 Gaming

Illinois

Illinois gaming venues and internet casinos

The following forms of gambling are legal in Illinois:

  • casinos
  • bingo (non-profit only)
  • some forms of poker
  • raffles (non-profit only)
  • riverboat casinos
  • VLTs

 

Interestingly, the legal status of commercial, for-profit bingo and poker (tournaments, cash games, not poker against a dealer e.g.: texas hold’em, but poker against other poker players) are very complicated, perhaps the most complicated among all the 50 states. Only non-profit companies can organize bingo and poker games (that is the law on a state level, counties can make their own poker laws, that is why you can still see poker and bingo in some casinos). Also, due to the peculiarities of the Illinois Raffle and Poker Runs Act and the Criminal Code, freeroll poker tournaments seem to be an exception according to some interpretations (and in Illinois casinos you will most likely only see freeroll tournaments and poker against the dealer). Interestingly, even small-states poker games among friends are illegal (a.k.a social gambling). Although rare, small poker parties have been busted by the police. Be careful, best to keep it among your friends only and don’t advertise it on Facebook etc…

Online gambling is very restricted, only online sports betting and online lottery are legal (players can play online in online casinos which accept players from Illinois, see below, it’s technically illegal, but payers are not prosecuted or fined in any way).

The state owned and operated Illinois State Lottery is the lottery company of Illinois.

 

Casino gambling Illinois: legal, operators require a licence

Online casino gambling Illinois: technically illegal, but players are not prosecuted or fined, some online casinos might be blocked

Native American casinos Illinois: no tribal casinos in IL

Bitcoin, cryptocurrency gambling Illinois: not specifically regulated

 

This is a picture of the cruise ship of Par-A-Dice Hotel Casino, which used to be a riverboat casino, and it is Illinois' biggest casino currently. Next to the picture you can read about the casinos, the legal status of online casinos, crypto casinos and Indian casinos in Idaho, and taxation of winnings, legal gambling age.
Par-A-Dice Hotel Casino

Biggest casino of Illinois: Par-A-Dice Hotel Casino, address: 21 Blackjack Blvd, East Peoria, IL 61611

Originally a riverboat casino, after a change in the laws in 1999 (Gov. George Ryan’s Riverboat Gambling Act*), it no longer leaves the dock (except for one annual cruise, since 2019, as per the requirement of the coast guard). It’s is owned by Boyd Gaming, the company of Sam Boyd, the casino king of 60s and 70s. The building on the land next to the cruise ship is the hotel part, the casino is located on the cruise ship.

*Source: VedderPrice – Analysis of Illinos Gambling Expansion Bill (pdf)

 

Games: 1000 gaming machines, 20 tables (10 blackjack tables, 2 craps, 2 roulette wheels, mini baccarat and a variety of house-banked table pokers)

The casino has a poker section with 5 tables.

 

Video about Par-A-Dice Hotel Casino:


 

Opening hours: 24/7

UPDATE COVID-19: open

Dress code: officially no dress code

Entrance fee: officially no entrance fee

Meta review analysis: The casino has 4/5, good reviews, no major problems

 

Regulatory body: Illinois Gaming Board (responsible for casino gambling in Illinois), Illinois Racing Board (regulating many forms of sports betting in Illinois), Illinois Lottery Control Board (regulatory body for lottery in Illinois), Illinois Department of Revenue (tasked with overseeing bingo, raffles)

 

Casino taxation in in Illinois: Illinois has the highest casino tax in the whole country, with a 38.7% tax rate on gross gaming revenue, and a 33.3% privilege tax

 

For players, how the money you won will be taxed in Illinois: taxable, personal income tax applies, and 30% withholding tax for non US residents, including illegals (can be reclaimed but it’s expensive, you need a specialized company to help you with it, not worth it if you only won a couple of hundreds of $)

+ 24% federal tax if you won (net winnings, amounts are reduced by the wagers, bet of the player):

  • $600 or more at a horse track (or if the amount you won is 300 times your original wager, even if it’s under $600)
  • $1,200 or more at a slot machine or bingo game
  • $1,500 or more in keno winnings
  • $5,000 or more in poker tournament winnings
  • in case of other gambling activities not mentioned: federal tax is payable if what you have won is 300 times the original wager/bet, even if it’s under $600, or if your gambling winnings exceed $600
  • your winnings that are subject to federal income tax withholding (either gambling withholding or other withholding)

 

Federal tax is usually automatically deducted by the brick&mortar gambling establishments, but online gambling websites don’t usually deduct it, if not sure, ask.

 

Age requirement of casinos in Illinois: 21+

 

Main pieces of gambling legislation: Illinois Raffle and Poker Runs Act, Bingo and License Tax Act, Illinois Video Gaming Act, Illinois Horse Racing Act of 1975, Illinois Lottery Law, Sports Wagering Act

 

Indiana

Indiana land-based and internet casinos

The following forms of gambling are legal in Indiana:

  • riverboat casinos (max 10, all licenses are taken, only in counties contiguous to Lake Michigan, Ohio River, and Patoka Lake)
  • casinos (4 casinos + 1 Indian casino max)
  • racinos (race tracks with casino like gaming machines and tables, owned by the state, private companies are not allowed to participate, 2 currently)
  • lottery (the state owned Hoosier Lottery)
  • sports betting (UPDATE: since 2019 online sports betting is legal too)
  • charity gambling (registered charities only, raffles and bingo)

 

Online casinos are illegal but players are not prosecuted.

Social gambling (e.g.: a poker night with friends in your house) is sadly illegal, and even though it’s rare, sometimes people do get into trouble for it Here is an example of it: Times of Northwest Indiana –Police broke up a poker game in East Calumet.

Hosting a game at home could land you a class C felony charge.

 

 

Casino gambling Indiana: legal

Online casino gambling Indiana: technically illegal, but players are not prosecuted or fined, some online casinos might be blocked

Native American casinos Indiana: legal

Bitcoin, cryptocurrency gambling Indiana: not specifically regulated

 

 

This is a picture of the cruise ship of Horseshoe Casino Hammond, which is Indiana's biggest casino currently. Next to the picture you can read about the casinos, the legal status of online casinos, crypto casinos and Indian casinos in Indiana, and taxation of winnings, legal gambling age.
Horseshoe Casino Hammond

Biggest casino of Indiana: Horseshoe Casino Hammond, address: 777 Casino Center Dr, Hammond, IN 46320

Indiana’s biggest casino is the iconic Horseshoe Casino (open since 1996, was originally called Empress Casino), which is part of the well-known Caesars Entertainment group. On the picture of the left you can see the iconic neon sign of the casino. The casino has always been positioned as a high-roller, high-limits casino for people who can afford to place huge bets, with many VIP rooms and suites (one of the few casinos in the USA, which has limitless tables for VIPs). However, they still have plenty to offer to the regular players and the penny slots players as well. Just like many US casinos, they also have an Asian gaming section (called Le Cheng) to attract the ever-increasing number of wealthy Asian (mostly Chinese) visitors, with games like Pai Gow Tiles, Baccarat, Mini Baccarat Dragon Bonus and EZ Baccarat (which are considered “Asian games” even though most actually originated from the US…).

 

Games: 1350 slots + 300 video poker machines, 100 tables (craps, blackjack, American Roulette, baccarat, Pai Gow tiles, Pai Gow poker , 3-Card Poker , Mississippi Stud, Ultimate Texas Hold’Em, High Card Flush, Caribbean Stud, Sic Bo,  Big Six*- with a High Limit room, $25,000 limits for 21+3 Blackjack, 5-Spot Blackjack and Fortune Pai Gow Poker, and $100,000 maximums on hand-held Mini Baccarat).

The casino has a sports betting section.

The casino has a poker room with 34 tables.

 

*Big Six: A truly fast-paced game, fun and simple, easy to learn. The Big Six wheel has sectioned compartments that indicate various wagering options. These options and the corresponding odds are indicated by different denominations of currency, such as $1.00 or $5.00 and by a Joker and a Horseshoe Logo Symbol (Joker and Horseshoe Logo pay 40x). Players make their wagers and the host spins the wheel. After the wheel comes to rest, a clapper dictates the winning option. Bets can be made on as many numbers or symbols as a player wants.

 

Video of Horseshoe Casino Hammond:

 

Opening hours: 24/7

UPDATE COVID-19: open

Dress code: officially no dress code

Entrance fee: officially no entrance fee

Meta review analysis: The casino has 4/5, good reviews, no major problems

 

 

Regulatory body: Alcohol and Tobacco Commission, Indiana Gaming Commission

 

Gambling tax Indiana:

Riverboat casinos and casinos pay the following tax, par annum (progressive system depends on gross gambling revenue)

• 15% on the first $25m of gross gaming receipts (if a casino received less than $75m in adjusted gross revenues in the previous year, then the tax rate for this bracket is 5%).
• 20% on gross receipts over $25m
• 25% on gross receipts over $50m
• 30% on gross receipts over $75m
• 35% on gross receipts over $150m
• 40% on gross receipts over $600m

Racinos (racetrack+casino) pay:

• 25 percent of the first $100m of adjusted gross receipts received during the fiscal year.
• 30 percent of the adjusted gross receipts in excess of $100m but not exceeding $200m received during
the fiscal year.
• 35 percent of the adjusted gross receipts in excess of $200m received during the fiscal year

 

For players, taxation of gambling winnings in Indiana: taxable, personal income tax applies (3.23%), and 30% withholding tax for non US residents, including illegals (can be reclaimed but it’s expensive, you need a specialized company to help you with it, not worth it if you only won a couple of hundreds of $)

+ 24% federal tax if you won (net winnings, amounts are reduced by the wagers, bet of the player):

  • $600 or more at a horse track (or if the amount you won is 300 times your original wager, even if it’s under $600)
  • $1,200 or more at a slot machine or bingo game
  • $1,500 or more in keno winnings
  • $5,000 or more in poker tournament winnings
  • in case of other gambling activities not mentioned: federal tax is payable if what you have won is 300 times the original wager/bet, even if it’s under $600, or if your gambling winnings exceed $600
  • your winnings that are subject to federal income tax withholding (either gambling withholding or other withholding)

 

Federal tax is usually automatically deducted by the brick&mortar gambling establishments, but online gambling websites don’t usually deduct it, if not sure, ask. Additionally the state withholds 3.4% on slot machine winnings greater than $1,200 and keno prizes over $1,500, the gambling establishments automatically deduct this from your winnings.

 

Minimum legal gambling age in Indiana: 21+ (casinos, riverboat casinos, racinos , sports betting), 18+ (everything else)

 

Main pieces of gambling legislation: Indiana Code 35-45-5, Title 4, Article 33 of the Indiana Code

Iowa

Iowa licensed casinos, digital gambling platforms

The following forms of gambling are legal in Iowa:

  • bingo (501(c) non-profit and amusement concession operators)
  • non-profit gambling (raffles, bingo – only for 501(c) non-profit)
  • casino games (there are 21 casinos + 4 Indian casinos + 1 riverboat casino)
  • card games
  • so called “licensed social gaming” (poker, pinochle, pitch, gin rummy, bridge, euchre, hearts, cribbage, dominoes, checkers, chess, backgammon, pool, darts as long as participants can not lose or win more than $50 per game)
  • horse racing betting
  • lottery
  • UPDATE: and sports betting and online sports betting since 2019

 

Iowa is one of the few sates where there is unlicensed and also licensed social gambling.

Unlicensed social gambling (playing poker with friends in your house) is legal, but only poker is allowed, and as long as it takes place in someone’s residence, all participants must be of legal age to gamble (21) and people who have ” a bona fide social relationship” according to the Legislative Guide to Gambling in Iowa – VIII. Unlicensed Social Gambling.

Fantasy sports betting is legal since 2019. Sports betting, and online sports betting are legal since 2019.

 

Casino gambling Iowa: legal, requires licence + Indian casinos

Online casino gambling Iowa: technically illegal, but players are not prosecuted or fined, some online casinos might be blocked

Native American casinos Iowa: legal

Bitcoin, cryptocurrency gambling Iowa: not specifically regulated

 

This is a picture of the cruise ship of Prairie Meadows Racetrack and Casino, which is Iowa's biggest racetrack + casino (a.k.a. racino) currently. Next to the picture you can read about the gambling establishments, the legal status of online casinos, crypto casinos and Indian casinos in Iowa, and taxation of winnings, legal gambling age.
Prairie Meadows Racetrack and Casino

Biggest casino of Iowa: Prairie Meadows Racetrack and Casino, address: 1 Prairie Meadows Dr, Altoona, IA 50009

The biggest casino of Iowa is actually a racino, the Prairie Meadows Racetrack which was extended with a casino, and lately with a sports betting section too, ever since sports betting was made legal in Iowa in 2019 (except horse racing betting, which was already legal prior to 2019). Just like most bigger casinos they also want to lure in rich Chineese players, and they have even invented their own game, Siamese Mini Baccarat, to try and cater to these rich toruists and buiness travelers.

 

Games: 2000 slots, 44 tables (various types of blackjack including 21+3 Extreme Blackjack and Free Bet Blackjack, craps, DJ Wild Poker*, Face Up Pai Gow Poker, High Card Flush, High Card Flush, Mississippi Stud, American Roulette, Progressive Pai Go, Three-Card Poker, Ultimate Texas Hold’em + some electronic tables too)

The casino has a poker room.

The casino hasa racetrack and a sports betting section.

 

*DJ Wild Poker tutorial video:


 

 

Video about Prairie Meadows Racetrack and Casino:

 

Opening hours: 24/7

UPDATE COVID-19: open

Dress code: officially no dress code

Entrance fee: officially no entrance fee

Meta review analysis: the casino has 4/5, good reviews, no major problems

 

Regulatory body for casinos: The Racing & Gaming Commission, Iowa Department of Inspections and Appeals – The Social and Charitable Gambling Unit

 

Casino gambling tax Iowa: casinos (progressive tax system):

  • revenue under $1 million – 5% tax rate, (tax base is the gross gaming revenue)
  • revenue over $1 million, but under $3 million -10% tax rate, (tax base is the gross gaming revenue)
  • revenue over $3 million – 20% tax rate, (tax base is the gross gaming revenue)

 

For players, taxation of gambling winnings in Iowa: taxable, personal income tax applies, and 30% withholding tax for non US residents, including illegals (can be reclaimed but it’s expensive, you need a specialized company to help you with it, not worth it if you only won a couple of hundreds of $)

+ 24% federal tax if you won (net winnings, amounts are reduced by the wagers, bet of the player):

  • $600 or more at a horse track (or if the amount you won is 300 times your original wager, even if it’s under $600)
  • $1,200 or more at a slot machine or bingo game
  • $1,500 or more in keno winnings
  • $5,000 or more in poker tournament winnings
  • in case of other gambling activities not mentioned: federal tax is payable if what you have won is 300 times the original wager/bet, even if it’s under $600, or if your gambling winnings exceed $600
  • your winnings that are subject to federal income tax withholding (either gambling withholding or other withholding)

 

Federal tax is usually automatically deducted by the brick&mortar gambling establishments, but online gambling websites don’t usually deduct it, if not sure, ask.

 

Age requirement to enter a gaming venue in Iowa: 21+

 

Main pieces of gambling legislation: Chapter 99B Social and Charitable Gambling, Chapter 103 Bingo, Chapter 101 Amusement Concessions

Kansas

Kansas laws, rules, regulations, legal status of casinos and gambling websites

The following forms of games of chance are legal in Kansas:

  • bingo, instant bingo games, raffles (only by 501(c) non-profit religious, charitable, fraternal, educational and veterans organizations)
  • sports betting (horse racing, dog racing parimutuel wagering but currently there are no racetracks)
  • lottery (and keno, Kansas Lottery)
  • casino games (in state owned casinos)
  • sports betting, online sports betting
  • fantasy sports betting

 

+Native American casinos are also legal.

Online gambling, just like in most states is not yet legalized. The only form of online gambling that is currently legal in Kansas is fantasy sports betting. UPDATE 2021: The bill SB84 is being voted on right now in 2021, this, if it passes, will legalize sports betting and online sports betting in Kansas. Both are expected to be legalized within a year or so.

Social gambling (e.g.: poker game among friends in someone’s house) is sadly illegal, and this law is sometimes actually enforced.*

UPDATE: Fantasy sports betting was made legal in 2015, with the bill HB 2155.

*abc – Kansas man pleads guilty in illegal gambling case

 

Casinos Kansas: legal, requires licence

Online casino sites Kansas: technically illegal, but players are not prosecuted or fined, some online casinos might be blocked

Native American casinos Kansas: legal

Bitcoin, cryptocurrency gambling Kansas : not specifically regulated

 

 

This is a picture of the main building of Hollywood Casino at Kansas Speedway, which is the biggest land-based casino complex in the state of Kansas. Next to the picture you can read about the gambling establishments, the legal status of online casinos, crypto casinos and tribal casinos in Kansas, and taxation of winnings, legal gambling age.
Hollywood Casino at Kansas Speedway

Biggest casino of Kansas: Hollywood Casino at Kansas Speedway, address777 Hollywood Casino Blvd, Kansas City, KS 66111

Hollywood Casino is actually a racino (portmanteau of race track + casino), located next to a NASCAR racing track and motorsport facility. It is Kansas City’s and Kansas ’biggest brick & mortar gambling establishment currently. The gambling venue is state owned, owned by the Kansas Lottery company. 21+.

 

Games: 2000 gaming machines, 40 tables (craps, blackjack 21+3, Double Deck Blackjack, American Roulette, Three Card Poker, High Card Flush, Mississippi Stud, Ultimate Texas Hold ‘Em, and Pai Gow Poker)

The casino also has a poker room.

 

Video about Hollywood Casino at Kansas Speedway:

This is really not a good video of the casino, only shows one slot, and you can see a little bit of the casino in the background. I couldn’t find a better video about the casino, that’s not 9+ years old. If you know any better and recent video, please drop a link to it in the comments section. Must be either Youtube, Dailymotion or Vimeo video for technical reasons.

 

Opening hours: 24/7 (except: table games are closed between 2 a.m. and 8 a.m. Monday through Thursday, but are open 24 hours on the weekends)

UPDATE COVID-19: open, except the poker section

Dress code: officially no dress code

Entrance fee: officially no entrance fee

Meta review analysis: the casino has 4/5, good reviews, no major problems

 

 

Regulatory body: Kansas Racing and Gaming Commission

 

Gambling establishment tax Kansas: Kansas’ commercial casinos are required to pay a minimum tax rate of 27% (tax base is the gross gaming revenue, Indian casinos do not pay gambling taxes to the state)

 

For players, taxation of gambling winnings in Kansas: taxable, personal income tax applies, and 30% withholding tax for non US residents, including illegals (can be reclaimed but it’s expensive, you need a specialized company to help you with it, not worth it if you only won a couple of hundreds of $)

+ 24% federal tax if you won (net winnings, amounts are reduced by the wagers, bet of the player):

  • $600 or more at a horse track (or if the amount you won is 300 times your original wager, even if it’s under $600)
  • $1,200 or more at a slot machine or bingo game
  • $1,500 or more in keno winnings
  • $5,000 or more in poker tournament winnings
  • in case of other gambling activities not mentioned: federal tax is payable if what you have won is 300 times the original wager/bet, even if it’s under $600, or if your gambling winnings exceed $600
  • your winnings that are subject to federal income tax withholding (either gambling withholding or other withholding)

 

Federal tax is usually automatically deducted by the brick&mortar gambling establishments, but online gambling websites don’t usually deduct it, if not sure, ask.

 

Minimum age required to enter a casino in Kansas: 21+, (interestingly lottery is 18+ in Kansas, everything else is 21+)

 

Main pieces of gambling legislation: Kansas Statutes – Chapter 21, Article 64: Crimes Against the Public Morals, Chapter 74, Article 87: State Lottery (state owned casinos as well), Chapter 74, Article 88: Parimutuel Racing, Chapter 74, Article 98: Tribal Gaming Oversight, Charitable Gambling

Kentucky

Kentucky gambling, gambling establishments, internet betting platforms

Kentucky’s legal gambling dates back all the way to 1891 when everything except betting on horse racing and dog racing was made illegal. The Kentucky Lottery was established in 1988. 1992, charitable gambling was made legal. VGMs were introduced in 2010 (explanation of VGMS can be found below).

The following forms of gambling are legal in Kentucky currently:

  • sports betting (harness racing betting + online harness racing betting)
  • bingo (commercial)
  • charitable gambling (bingo, raffles, pull tabs)
  • VGMs – video gaming machines, a.k.a. historical horse racing machines
  • lottery and online lottery

 

Online gambling, like in most US states, is technically illegal (players are not prosecuted or fined, but a few online gambling websites are blocked), the only exceptions are online horse racing betting and the online platform of the Kentucky lottery, where you can purchase tickets online.

Even though Kentucky doesn’t have casinos, the horse racing tracks have so called ‘historical horse racing machine’, a slot machine alternative that uses a legal loophole to circumvent the ban on gambling machines. Therefore, these race tracks act as ‘racinos’ (portmanteau of casino + race track). Below is a video about these VGMs, which explains how they circumvent the law, and why they might disappear in the near future. (Comment: they should, these have nothing to do with horse racing, these are obviously slots, either legalize them, or get rid of them, it’s sad that the state owned race tracks abuse a loophole in the state’s very own gambling legislation, they shouldn’t allow this kind of behavior, this just encourages this ‘loophole seeking’ behaviour in the private sector as well.)

 

 

There are no Indian casinos in Kentucky.

Fantasy sports betting is not actually legal in Kentucky, despite this, many of the biggest fantasy football platforms accept players from Kentucky, illegally. These platforms claim that fantasy sports betting is not gambling, which is true in many states (and in many others it is considered a game of chance). It is not a settled issue.

Social gambling (poker game among friends) in Kentucky is not specifically mentioned in the gambling legislation, but assumed to be illegal, because all forms of unlicensed, not specifically legalized forms of gambling are illegal. Not known how strictly this is enforced.

 

Casino gambling Kentucky: illegal, but there are state owned racinos with historic horse racing machines

Online casino gambling Kentucky: technically illegal, but players are not prosecuted or fined, some online casinos might be blocked

Native American casinos Kentucky: there are no tribal casinos in KY

Bitcoin, cryptocurrency gambling Kentucky: not specifically regulated

 

This is a picture of the state owned racino The Red Mile Kentucky Harness & Historic Racing,, which is the biggest land-based casino complex in Kentucky. Next to the picture you can read about the gambling establishments, the legal status of online casinos, crypto casinos and tribal casinos in Kentucky, and taxation of winnings, legal gambling age.
The Red Mile Kentucky Harness & Historic Racing

Biggest casino of Kentucky: The Red Mile Kentucky Harness & Historic Racing, address: 1200 Red Mile Rd, Lexington, KY 40504

A state owned racino, with historic horse racing machines (slots, but for legal reasons they are not called that). This is the biggest gambling establishment of Kentucky, in operation since 1875. 18+.

 

Games: around 900 historic horse racing machines (slots, but worse, they are like low quality, really old slots, most are ugly too, not recommended if you have better options, or play in an online casino instead IMO)

The casino has simulcast betting terminals too and a horse racing track.

 

Vide review of Red Mile Kentucky Harness & Historic Racing:

 

Opening hours: 24/7

UPDATE COVID-19: open

Dress code: no dress code officially

Entrance fee: no entrance fee

Meta review analysis: the casino has 4/5, good reviews, no major problems, the only thing that keeps popping up consistently in reviews are the historic horse racing machines, which are not as good as slots, and many complain about the low payouts too

 

 

Regulatory body: Department of Charitable Gaming, Kentucky Lottery

 

Gambling tax Kentucky: the lottery is taxed at a 35% tax rate

 

Parimutuel sports wagering is taxed the following way:

  • 1.5% if the daily live handle is below $1,200,000
  • 3.5% if the daily live handle is above $1,200,000

 

Sports betting is expected to be legalized in Kentucky very soon, and the proposed sports betting tax is 10.25% and 14.25% for online sports betting.

For players, taxation of gambling winnings in Kentucky: taxable, personal income tax applies, and 30% withholding tax for non US residents, including illegals (can be reclaimed but it’s expensive, you need a specialized company to help you with it, not worth it if you only won a couple of hundreds of $)

+ 24% federal tax if you won (net winnings, amounts are reduced by the wagers, bet of the player):

  • $600 or more at a horse track (or if the amount you won is 300 times your original wager, even if it’s under $600)
  • $1,200 or more at a slot machine or bingo game
  • $1,500 or more in keno winnings
  • $5,000 or more in poker tournament winnings
  • in case of other gambling activities not mentioned: federal tax is payable if what you have won is 300 times the original wager/bet, even if it’s under $600, or if your gambling winnings exceed $600
  • your winnings that are subject to federal income tax withholding (either gambling withholding or other withholding)

 

Federal tax is usually automatically deducted by the brick&mortar gambling establishments, but online gambling websites don’t usually deduct it, if not sure, ask.

 

Legal gambling in Kentucky: 18+

 

Main pieces of gambling legislation: Kentucky Revised statutes 528, Kentucky Revised Statutes- Chapter 230

Louisiana

Louisiana casinos, truck shop gambling, Native gaming venues

Gambling has an interesting and relatively complicated history in Louisiana. However, the following will only be a short summary focusing on casino gambling and other relevant forms of games of chance:

Casinos in Louisiana: Casinos have been legal since 1991. Tribal casinos are also legal, there are 4 Native American Casinos in Louisiana.

Online casinos in Louisiana: Online casinos are not yet legal, just like in most US states.

Video poker machines, slot halls in Louisiana: Video poker machines have been legal in Louisiana since 1991. Since then, about half of the parishes of Louisiana legalized video poker at bars, taverns and truck stops. The video draw poker device licenses are a great way for even regular entrepreneurs to establish themselves in the gambling industry without having to spend $ millions (establishing a casino is only realistically possible for big companies, or really rich dynasties).

 

Casino gambling Louisiana: legal + riverboat casinos

Online casino gambling Louisiana: technically illegal, but players are not prosecuted or fined, some online casinos might be blocked

Native American casinos Louisiana: legal

Bitcoin, cryptocurrency gambling Louisiana: not specifically regulated

 

This is a picture of the building of Coushatta Casino Resort,, which is the biggest land-based casino in Louisiana. Next to the picture you can read about the gambling establishments, the legal status of online casinos, crypto casinos and tribal casinos in Louisiana, and taxation of winnings, legal gambling age.
Coushatta Casino Resort

Biggest casino of Louisiana: Coushatta Casino Resort, address: 777 Coushatta Dr, Kinder

Coushatta Casino Resort is Louisiana’s biggest casino, and biggest tribal casino, owned and operated by the Coushatta Tribe of Louisiana. In operation since 1995.

 

Games: around 2000 slots + 200 video poker machines + 100 electronic tables, 100 live tables (6-Deck Blackjack, Double-Deck Pitch, 3-Card Blackjack, 21+3 Blackjack, American Roulette, 20x Odds Craps Tables, Dragon Bonus Mini-Baccarat, Bonus “Let It Ride” Stud Poker, 3-Card Poker, 4-Card Poker, Mississippi Stud Poker, Flop Poker, High Card Flush*, Cajun Stud**) + Fusion: Blackjack and Roulette Pit: blackjack and roulette in a stadium format, simultaneously

The casino has a poker room with 10 tables, where you can play cash games and tournaments are held. The following types of poker are played here: Limit Hold’em, No-Limit Hold’em, Omaha (Limit and Pot Limit), Omaha High/Low Split 1/2 kill.

The casino also has a bingo hall and simulcast betting terminals.

 

*High Card Flush: A new card game based on poker, but simplified. You can learn it in three minutes, even if you don’t know how to paly poekr. Perfect card game for absolute beginners, watch the video tutorial below:

 

**Cajun Stud: If you are new to this game, you can watch the following video tutorial to learn how to play:

 

Video of Coushatta Casino Resort:

 

Opening hours: 24/7

UPDATE COVID-19: open

Dress code: no dress code officially

Entrance fee: no entrance fee

Meta review analysis: the casino has 4.5/5, very good reviews, no major problems

 

Casino regulatory body: Louisiana Gaming Control Board

 

Gambling tax Louisiana:

  • casinos, riverboat casinos – effective tax rate is 26% of gross revenue
  • video poker in bars, restaurants – 26% of adjusted gaming revenue
  • racinos – 22.5% of adjusted gaming revenue
  • truck stops – 32.5% of adjusted gaming revenue

 

For players, taxation of gambling winnings in Louisiana: taxable, personal income tax applies, and 30% withholding tax for non US residents, including illegals (can be reclaimed but it’s expensive, you need a specialized company to help you with it, not worth it if you only won a couple of hundreds of $)

+ 24% federal tax if you won (net winnings, amounts are reduced by the wagers, bet of the player):

  • $600 or more at a horse track (or if the amount you won is 300 times your original wager, even if it’s under $600)
  • $1,200 or more at a slot machine or bingo game
  • $1,500 or more in keno winnings
  • $5,000 or more in poker tournament winnings
  • in case of other gambling activities not mentioned: federal tax is payable if what you have won is 300 times the original wager/bet, even if it’s under $600, or if your gambling winnings exceed $600
  • your winnings that are subject to federal income tax withholding (either gambling withholding or other withholding)

 

Federal tax is usually automatically deducted by the brick&mortar gambling establishments, but online gambling websites don’t usually deduct it, if not sure, ask.

 

Legal gambling age Louisiana: 21+ (casinos, Indian casinos, online casinos,riverboat casinos, lottery), and the other forms of gamblign are 18+ (poker, horse racing betting, non-profit bingo)

 

Main pieces of gambling legislation: Louisiana Gaming Control Law, Louisiana Gaming Control Law – Table of Contents., Louisiana Gaming Control Act, La. R.S. 27:1 et seq, Louisiana Riverboat Economic Development and Gaming Control Act, La. R.S. 27:41 et seq, Louisiana Economic Development and Gaming Corporation Act (Landbased Casino), La. R.S. 27:201 et seq, Video Draw Poker Devices Control Law, La. R.S. 27:401 et seq, Louisiana Pari-Mutuel Live Racing Facility Economic Redevelopment and Gaming Control Act (Slots at the Track), La. R.S.27:351 et seq.

Maine

Maine casinos, online casino gambling, riverboat casinos

Summary: Native American gambling establishments were made legal in 1973, which resulted in the opening of Penobscot High Stakes Bingo (a bingo hall back then). Casinos were only made possible in 2004, and as a result, Penobscot High Stakes Bingo was converted into a casino, the first casino in Maine (it closed permanently in 2015).
In 2004, it was also made legal for private investors, companies, who are not associated with a tribe, to own and operate casino gambling venues, which led to the opening of Oxford Casino Hotel in 2013, Maine’s current biggest casino.

Online lottery and online fantasy sports betting are legal in Maine, but online casinos are illegal (not enforced, players are not prosecuted).

The following forms of gambling are legal in the small state of Maine:

  • sports betting, harness racing betting only, no online sports betting except for fantasy sports betting
  • lottery, the Maine Lottery + online lottery in a form of subscriptions, which is a unique concept in Maine, you must buy a subscription but you can’t buy singular lottery tickets online
  • casino gambling, casinos, riverboat casinos + as per the Indian Gaming Regulatory Act, the Native American tribes have casinos as well
  • non-profit gambling (lotteries, raffles, beano/bingo, card games)

 

Casino gambling Maine: legal + Indian casinos + riverboat casinos

Online casino gambling Maine: technically illegal, but players are not prosecuted or fined, some online casinos might be blocked

Native American casinos Maine: legal

Bitcoin, cryptocurrency gambling Maine: not specifically regulated

 

This is a picture of the building of Oxford Casino Hotel, which is the biggest land-based casino in Maine. Next to the picture you can read about the gambling establishments, the legal status of online casinos, crypto casinos and tribal casinos in Maine, and taxation of winnings, legal gambling age.
Oxford Casino Hotel

Biggest casino of Maine: Oxford Casino Hotel, address: 777 Casino Way, Oxford, ME 04270

Maine’s biggest casino, and the flagship casino of Churchill Downs Inc., in operation since 2013.

 

Games: around 400 slots, 30 tables (blackjack, Spanish 21, Mini-Baccarat, Ultimate Texas Hold’em, Mississippi Stud Poker, Three Card Poker, craps and American Roulette)

The casino has no poker room.

 

Video of Oxford Casino Hotel:

 

Opening hours: 24/7

UPDATE COVID-19: open

Dress code: no dress code officially

Entrance fee: no entrance fee

Meta review analysis: the casino has 4/5, good reviews, no major problems

 

Regulatory body: Maine Gambling Control Board

 

Gambling tax Maine:

  • slots – 46% of gross gaming revenue
  • tables – 16% of gross gaming revenue

 

For players, taxation of gambling winnings in Maine: taxable, personal income tax applies (3.23%), and 30% withholding tax for non US residents, including illegals (can be reclaimed but it’s expensive, you need a specialized company to help you with it, not worth it if you only won a couple of hundreds of $)

+ 24% federal tax if you won (net winnings, amounts are reduced by the wagers, bet of the player):

  • $600 or more at a horse track (or if the amount you won is 300 times your original wager, even if it’s under $600)
  • $1,200 or more at a slot machine or bingo game
  • $1,500 or more in keno winnings
  • $5,000 or more in poker tournament winnings
  • in case of other gambling activities not mentioned: federal tax is payable if what you have won is 300 times the original wager/bet, even if it’s under $600, or if your gambling winnings exceed $600
  • your winnings that are subject to federal income tax withholding (either gambling withholding or other withholding)

 

Federal tax is usually automatically deducted by the brick&mortar gambling establishments, but online gambling websites don’t usually deduct it, if not sure, ask.

 

Gambling age in Maine: 18+ (lottery, bingo, sports betting), 21+ (casino gambling, poker)

 

Main pieces of gambling legislation: Maine Revised Statutes – Title 17, Chapter 62: Games of Chance, Charitable Statutes and Rules

Maryland

Maryland casino gambling establishments

Casinos in Maryland: Casinos are legal in Maryland since 2008 (maximum 6, with a maximum 16,500 VLTs across the state). Interestingly, table games are only legal since 2012.

Online casinos Maryland: Two forms of online gambling, online horse racing betting and online fantasy sports betting (since 2020) are already legal, but online casinos are not yet legal.

Native American casinos in Maryland: There are no Indian casinos in Maryland.

 

Casino gambling Maryland: legal + riverboat casinos, since 2012 table games are legal too

Online casino gambling Maryland: technically illegal, but players are not prosecuted or fined, some online casinos might be blocked

Native American casinos Maryland: there are no tribal casinos in MD

Bitcoin, cryptocurrency gambling Maryland: not specifically regulated

 

 

This is a picture of the building of Live! Casino & Hotel Maryland, which is the biggest land-based casino in Maryland. Next to the picture you can read about the gambling establishments, the legal status of online casinos, crypto casinos and tribal casinos in Maryland, and taxation of winnings, legal gambling age.
Live! Casino & Hotel Maryland

Biggest casino of Maryland: Live! Casino & Hotel Maryland, address: 7002 Arundel Mills Cir, Hanover, MD 21076

Live! Casino & Hotel Maryland (open since 2013) is the biggest casino of Maryland, and it is part of the Cordish Companies Live! brand.

 

Games: around 4000 slots, 200 tables (blackjack, craps, Spanish 21, Casino War, Three Card Poker, Four Card Poker, Mississippi Stud, Criss Cross Poker, American Roulette, Mini-Baccarat, Ultimate Texas Hold ‘Em, Big Six Wheel, Fortune Pai Gow).

The casino has no poker room.

 

Video of Live! Casino & Hotel Maryland:

 

Opening hours: 24/7

UPDATE COVID-19: open

Dress code: no dress code officially

Entrance fee: no entrance fee

Meta review analysis: the casino has 4/5, good reviews, no major problems

 

Regulatory body: State Lottery & Gaming Control Agency

 

Gambling tax Maryland:

  • as high as 67% tax rate on slots (the highest in the USA, details below)
  • poker 20% tax rate
  • table games (legal since 2012) 20% tax rate

 

Slot Tax Rate: Maryland’s VLT tax rates (slot machine tax, VLT means Video Lottery MAhine, a technical term for slot machines) vary by casino. Currently, owners of casinos are entitled to the
following revenue shares from VLTs:

• Horseshoe Casino Baltimore: 46%
• Maryland Live!: 49%
• Hollywood Casino Perryville: 39%
• Casino at Ocean Downs: 53%
• Rocky Gap Casino Resort: 60%
• MGM National Harbor: 44%

 

For players, taxation of gambling winnings in Maryland: taxable, personal income tax applies (3.23%), and 30% withholding tax for non US residents, including illegals (can be reclaimed but it’s expensive, you need a specialized company to help you with it, not worth it if you only won a couple of hundreds of $)

+ 24% federal tax if you won (net winnings, amounts are reduced by the wagers, bet of the player):

  • $600 or more at a horse track (or if the amount you won is 300 times your original wager, even if it’s under $600)
  • $1,200 or more at a slot machine or bingo game
  • $1,500 or more in keno winnings
  • $5,000 or more in poker tournament winnings
  • in case of other gambling activities not mentioned: federal tax is payable if what you have won is 300 times the original wager/bet, even if it’s under $600, or if your gambling winnings exceed $600
  • your winnings that are subject to federal income tax withholding (either gambling withholding or other withholding)

 

Federal tax is usually automatically deducted by the brick&mortar gambling establishments, but online gambling websites don’t usually deduct it, if not sure, ask.

 

Minimum age to gamble in Maryland: 18+ (lotteries, racing, and charitable gaming), 21+ (casinos, everything else)

 

Main pieces of gambling legislation: Maryland Criminal Law Section 12-102, Maryland Charitable Gaming Laws: Raffles, Code of Maryland Regulations – Title 36. Maryland State Lottery and Gaming Control Agency

Massachusetts

Massachusetts licensed casinos list

The following forms of casino gambling are legal in Massachusetts:

  • casinos are legal since 2018, max 3, currently 2
  • Indian casinos, currently 2
  • slot halls, currently 1

 

Online casinos are not yet legal.

 

Casino gambling Massachusetts: legal, since 2018. max 3 casino licenses can be issued, currently there are 2 casinos

Online casino gambling Massachusetts: technically illegal, but players are not prosecuted or fined, not enforced, but some online casinos might be blocked

Native American casinos Massachusetts: legal, currently 2 Indian casinos, the federally recognized Aquinnah, and the Mashpee Wampanoag tribes have casinos

Bitcoin, cryptocurrency gambling Massachusetts: not specifically regulated

 

 

This is a picture of the building of Encore Boston Harbor, which contains the biggest land-based casino in Massachusetts. Next to the picture you can read about the gambling establishments, the legal status of online casinos, crypto casinos and tribal casinos in Massachusetts, and taxation of winnings, legal gambling age.
Encore Boston Harbor

Biggest casino of Massachusetts: Encore Boston Harbor, address: 1 Broadway, Everett, MA 02149

This 5 star luxury resort contains Massachusetts’ biggest casino. This is a fairly recent establishment, in operation since 2019. The whole complex reportedly cost $2.6 billion. 21+.

 

Games: around 1800 slots, 185 tables (baccarat, blackjack, Pai Gow Poker, Pai Gow Tiles, Ultimate Texas Hold’em, three card poker, Crazy 4, and War + electronic tables featuring American Roulette, baccarat, Big Six, craps + high-limit area with high-limit blackjack, craps, and European roulette)

The casino has a luxury poker room too.

 

Video of Encore Boston Harbor:

 

Opening hours: 24/7

UPDATE COVID-19: open

Dress code: no dress code officially, but I would recommend smart casual

Entrance fee: no entrance fee

Meta review analysis: the casino has 4/5, good reviews, no major problems, the only thing reviewers keep complaining about is price, the place is really expensive, but it’s a 5 star luxury resort after all

 

Gambling regulatory body: Massachusetts Gaming Commission

 

Casino tax Massachusetts:

The two full-scale casinos in Massachusetts are taxed at a rate of 25% of their gross gaming revenue. Indian casinos are not paying a gambling tax, as is the case in most other US states too.

 

For players, taxation of casino gambling winnings in Massachusetts: taxable, personal income tax applies, and 30% withholding tax for non US residents, including illegals (can be reclaimed but it’s expensive, you need a specialized company to help you with it, not worth it if you only won a couple of hundreds of $)

+ 24% federal tax if you won (net winnings, amounts are reduced by the wagers, bet of the player):

  • $600 or more at a horse track (or if the amount you won is 300 times your original wager, even if it’s under $600)
  • $1,200 or more at a slot machine or bingo game
  • $1,500 or more in keno winnings
  • $5,000 or more in poker tournament winnings
  • in case of other gambling activities not mentioned: federal tax is payable if what you have won is 300 times the original wager/bet, even if it’s under $600, or if your gambling winnings exceed $600
  • your winnings that are subject to federal income tax withholding (either gambling withholding or other withholding)

 

Federal tax is usually automatically deducted by the brick & mortar gambling establishments, but online gambling websites don’t usually deduct it, if not sure, ask.

 

Age requirement of casinos, gambling age in Massachusetts:  21+ (casinos, fantasy sports betting, Indian casinos), there is an exception, non-profit bingo, which is 18+

 

Main pieces of gambling legislation: St.2018, § 154 Legalizing daily fantasy sports (DFS)., MGL c.10, §§ 37-40 Beano, raffles, compulsive gambling, MGL c.23K Massachusetts Gaming Commission – Permits up to 3 casinos and 1 slots-only casino in the state. Has several provisions particular to Indian tribes, MGL c.137 Gaming, 940 CMR 12 Regulations governing raffles, 940 CMR 13 Regulations governing bazaars, 940 CMR 30 Illegal lotteries, sweepstakes and de facto gambling establishments, 940 CMR 34 Daily fantasy sports contest operators in Massachusetts, 961 CMR Mass. Lottery Commission

Michigan

Michigan casinos

The following types of casinos legal in Michigan:

  • online casinos
  • Native American casinos
  • non-profit bingo, and “Millionaire parties ” (casino games, organized by non-profits to fund charitable causes)
  • casinos

 

Casino gambling Michigan: legal, there are 41 casinos

Online casino gambling Michigan: legal, one of the few states where online casinos are completely legal

Native American casinos Michigan: legal

Bitcoin, cryptocurrency gambling Michigan: not specifically regulated

 

 

This is a picture of the building of MGM Grand Detroit, which contains the biggest land-based casino of Michigan. Next to the picture you can read about the gambling establishments, the legal status of online casinos, crypto casinos and tribal casinos in Michigan, and taxation of winnings, legal gambling age.
MGM Grand Detroit

Biggest casino of Michigan: MGM Grand Detroit, address: 1777 3rd Ave, Detroit, MI 48226

Developed by MGM Resorts International, Michigan’s biggest casino resort is in operation since 1999.

 

Games: 1700 slots, 150 tables (Bad Beat Jackpot, Big Six, blackjack, craps, Criss Cross Poker, Dragon Bonus Baccarat, Four-Card Poker, Free Bet Blackjack, High Card Flush, High Tie Blackjack, Let it Ride Poker, Mississippi Stud Poker, Perfect Pairs Blackjack, Progressive Pai Gow Poker, American Roulette, European Roulette, Spanish 21, Three-Card Poker, Tri-Lux Blackjack, Two-Way Monte, Ultimate Texas Hold ‘Em)

 

Video of MGM Grand Detroit:

 

Opening hours: 24/7

UPDATE COVID-19: open

Dress code: no dress code officially, but I would recommend smart casual

Entrance fee: no entrance fee

Meta review analysis: the casino has 4/5, good reviews, no major problems, the only thing reviewers keep complaining about is price, the place is really expensive, but it’s a 5 star luxury resort after all

 

Regulatory body: Michigan Gaming Control Board

 

Available gambling licences (available to private operators, private companies or individuals, not including Native American gambling, and excluding gambling employee licenses):

  • casino license
  • sportsbook licence
  • fantasy sports betting license
  • non-profit gambling (Millionaire parties, bingo, raffles)
  • selling lottery tickets
  • retail sports betting licence (bookmaker licence)

 

Casino tax Michigan:

Casino tax is 20% – 28% of net win (state: 8.1% + City: 10.9 %)

online casino tax: 20% -28%, progressive system, based on gambling revenue

  • $4 million: 20%
  • $4 million to less than $8 million: 22%
  • $8 million to less than $10 million: 24%
  • $10 million to less than $12 million: 26%
  • $12 million or more: 28%

 

For players, taxation of gambling winnings in Michigan: taxable, personal income tax applies, and 30% withholding tax for non US residents, including illegals (can be reclaimed but it’s expensive, you need a specialized company to help you with it, not worth it if you only won a couple of hundreds of $)

+ 24% federal tax if you won (net winnings, amounts are reduced by the wagers, bet of the player):

  • $600 or more at a horse track (or if the amount you won is 300 times your original wager, even if it’s under $600)
  • $1,200 or more at a slot machine or bingo game
  • $1,500 or more in keno winnings
  • $5,000 or more in poker tournament winnings
  • in case of other gambling activities not mentioned: federal tax is payable if what you have won is 300 times the original wager/bet, even if it’s under $600, or if your gambling winnings exceed $600
  • your winnings that are subject to federal income tax withholding (either gambling withholding or other withholding)

 

Federal tax is usually automatically deducted by the brick&mortar gambling establishments, but online gambling websites don’t usually deduct it, if not sure, ask.

 

Age requirement of casinos in Michigan: 21+ (casinos, fantasy sports betting, online sports betting, online casinos) 18+ (everything else)

 

Main pieces of gambling legislation: Michigan Penal Code, House Bill 4916, Lottery Act, House Bill 3408

Minnesota

Minnesota gambling establishments, Native American gambling

Summary: Native American casinos first appeared in the state in 1988. Poker clubs were legalized in 1999 (only at the race tracks, according to Sec. 240.30 MN Statutes). Online casinos are not yet legal, and the only form of online gambling that is legal in Minnesota currently is online horse racing betting.

Social gaming (poker game among friends, in your house) is allowed as long no one wins more than $200 per occasion. according to Statutes 609.761, and the following games can be played: cribbage, skat, sheephead, bridge, euchre, pinochle, gin, 500, smear, Texas hold’em, or whist tournaments (all participants must be adults, they must belong to the same social circle, excluding the gambling activity, must take place in someone’s legal residence).

 

Casino gambling Minnesota: illegal

Online casino gambling Minnesota: technically illegal, but players are not prosecuted or fined, some online casino sites might be blocked

Native American casinos Minnesota: legal since 1988

Bitcoin, cryptocurrency gambling Minnesota: not specifically regulated

 

This is a picture of the main building of Mystic Lake Casino Hotel, which is the biggest land-based casino of Michigan, and the biggest Indian gambling establishment in MN. Next to the picture you can read about the gambling establishments, the legal status of online casinos, crypto casinos and tribal casinos in Michigan, and taxation of winnings, legal gambling age.
Mystic Lake Casino Hotel

Biggest casino of Minnesota: Mystic Lake Casino Hotel, address: 2400 Mystic Lake Blvd NW, Prior Lake, MN 55372

Mystic Lake is Minnesota’s biggest casino, it is a tribal casino, and it is owned by the Shakopee Mdewakanton Sioux Tribe. Formerly, in 1982, it was a bingo hall, Little Six Bingo, and later, in 1988, it became Little Six Casino, which was renamed in 1992, to Mystic Lake Casino Hotel.

Games: 4000 slots, but interestingly, the casino only has blackjack tables, a 100 of them, no other kind of table games

The casino has no poker room. 

The casino has a 500-600-seat bingo hall.

The casino also has a big selection of pull tabs.

 

Video of Mystic Lake Casino Hotel:

 

Opening hours: 24/7

UPDATE COVID-19: open

Dress code: no dress code officially

Entrance fee: no entrance fee

Meta review analysis: the casino has 4/5, good reviews, no major problems

 

Regulatory body: Minnesota Gambling Control Board

 

Gambling tax Minnesota:

Native American gambling establishments don’t pay gambling tax.

 

For players, taxation of gambling winnings in Minnesota: taxable, personal income tax applies, and 30% withholding tax for non US residents, including illegals (can be reclaimed but it’s expensive, you need a specialized company to help you with it, not worth it if you only won a couple of hundreds of $)

+ 24% federal tax if you won (net winnings, amounts are reduced by the wagers, bet of the player):

  • $600 or more at a horse track (or if the amount you won is 300 times your original wager, even if it’s under $600)
  • $1,200 or more at a slot machine or bingo game
  • $1,500 or more in keno winnings
  • $5,000 or more in poker tournament winnings
  • in case of other gambling activities not mentioned: federal tax is payable if what you have won is 300 times the original wager/bet, even if it’s under $600, or if your gambling winnings exceed $600
  • your winnings that are subject to federal income tax withholding (either gambling withholding or other withholding)

 

Federal tax is usually automatically deducted by the brick&mortar gambling establishments, but online gambling websites don’t usually deduct it, if not sure, ask.

 

Minimum gambling age Minnesota: 21+ (online horse racing betting, Indian gambling establishments), 18+ (everything else)

 

Main pieces of gambling legislation: Minnesota Gambling Legislation Compilation

Mississippi

Mississippi gambling

Summary: Gambling, in general, is legal in the state of Mississippi, and there are about 40 casinos in the state – most of them owned by Indian tribes. Mississippi gambling started in the 1800s, with riverboat casinos on the state’s namesake river (before that, it was a Spanish territory, and betting on horse races was the most prominent form of gambling). However, interestingly, these casino boats were not legal (just tolerated), and many skimped out on taxes. Which was common of gambling establishments at that time, they all had unsavory reputations, and rightfully so, most had ties to organized crime, and were seen as dens of thieves (many big casino companies started out with funding from the mafia, they have become legitimate companies since, but still, many big gambling companies, not just in the USA, have quite a chequered past).

Currently the following forms of games of chance are legal in the Magnolia State:

  • casinos, riverboat casinos
  • pari-mutuel wagering on certain sports (you can find the full list here)
  • bingo, raffles, pull tabs by non-profit charities, 501 (c)

 

+ Indian casinos.

Mississippi is one of the few states where lottery is illegal.

There are no licensed horse or dog tracks in the Magnolia State, but pari-mutuel simulcast wagering is allowed at licensed sportsbooks in casinos.

All forms of online gambling are illegal, including fantasy sports betting.

 

Casino gaming Mississippi: legal + riverboat casinos

Online casino sites Mississippi: technically illegal, but players are not prosecuted or fined, some online casino sites might be blocked

Native American casinos Mississippi: legal

Bitcoin, crypto games of chance : not specifically regulated

 

This is a picture of resort complex Island View Casino Resort, which is the biggest land-based casino of Mississippi, and the biggest MS Indian gambling establishment. Next to the picture, you can read about the gambling establishments, the legal status of online casinos, crypto casinos and tribal casinos in Mississippi, taxation of winnings and legal gambling age in the state.
Island View Casino Resort

Biggest casino of Mississippi: Island View Casino Resort, address: 3300 W Beach Blvd, Gulfport, MS 39501

Mississippi’s biggest casino, in operation since 2006, fully renovated and expanded in 2018.

 

Games: around 2700 gaming machines (slots + video poker machines), 45 tables (blackjack, craps, roulette)

The casino has a poker room.

The casino has two sports betting sections (sports books).

 

Video of Island View Casino Resort:

 

Opening hours: 24/7, except:

ISLAND VIEW SPORTS BOOK
Monday – Thursday • 9am–9pm
Friday • 9am–11pm
Saturday • 8am–11pm
Sunday • 8am–9pm

BEACH VIEW SPORTS BOOK
Monday – Friday • Closed
Saturday • 8am–11pm
Sunday • 8am–9pm

ALL SPORTS BETTING KIOSKS
Monday – Thursday • 9am–9pm
Friday • 9am–11pm
Saturday • 8am–11pm
Sunday • 8am–9pm

Poker cash games:
Monday – Thursday: Closed
Friday : 11 AM – 3 AM
Saturday: 11 AM – 3 AM
Sunday: Closed
Saturday: Closed

 

UPDATE COVID-19: open

Dress code: no dress code officially

Entrance fee: no entrance fee

Meta review analysis: the casino has 4/5, good reviews on review sites, no major problems, however, full disclosure: most reviews include the hotel, casino and other amenities as well, all in one, not just the casino

 

Regulatory body: Mississippi Gaming Commission

 

Casino tax Mississippi:

All land-based gambling establishments are subject to the following progressive tax system, depends on the gross revenue, per month:

​​First $50,000 Gross Revenue ​4%
​Next $84,000 Gross Revenue ​6%
​All Gross Revenue over $134,000 ​8%

 

For players, taxation of casino winnings in Mississippi: taxable, personal income tax applies, and 30% withholding tax for non US residents, including illegals (can be reclaimed but it’s expensive, you need a specialized company to help you with it, not worth it if you only won a couple of hundreds of $)

+ 24% federal tax if you won (net winnings, amounts are reduced by the wagers, bet of the player):

  • $600 or more at a horse track (or if the amount you won is 300 times your original wager, even if it’s under $600)
  • $1,200 or more at a slot machine or bingo game
  • $1,500 or more in keno winnings
  • $5,000 or more in poker tournament winnings
  • in case of other gambling activities not mentioned: federal tax is payable if what you have won is 300 times the original wager/bet, even if it’s under $600, or if your gambling winnings exceed $600
  • your winnings that are subject to federal income tax withholding (either gambling withholding or other withholding)

 

Federal tax is usually automatically deducted by the brick & mortar gambling establishments, but online gambling websites don’t usually deduct it, if not sure, ask.

 

Age requirements of casinos in Mississippi: 21+ for casinos and sports betting, other forms of gambling in Mississippi are 18+ (non-profit bingo)

 

Main pieces of gambling legislation: House bill 306, Mississippi Gambling Regulations

Missouri

Missouri brick and mortar casinos, and internet betting, wagering

Summary: The legalization of casinos in MO is a recent phenomena. It started with riverboat casinos, which were made legal In 1992, after they have been made legal in neighbouring states. Even though they are called riverboat casinos, it’s just a technicality, they are not required to cruise and most are stationary, and are built on barges.

Only Kansas City and St. Louis casinos can be open 24 hours.

There are no federally recognized tribes in Missouri, and according to the Indian Gaming Regulatory Act 1988, only federally recognized tribes can establish casinos on tribal terriotry.  Therefore, there are no Indian casinos in MO.

 

Casino gaming Missouri: legal + riverboat casinos

Online casino sites Missouri: technically illegal, but players are not prosecuted or fined, some online casino sites might be blocked

Native American casinos Missouri: there aren’t any

Bitcoin, cryptocurrency games of chance, betting Missouri: not specifically regulated

 

This is a picture of front gate of Ameristar Casino Hotel Kansas City, which is the biggest land-based casino complex of Missouri. Next to the picture, you can read about the gambling establishments, the legal status of online casinos, crypto casinos and tribal casinos in MO, taxation of winnings and legal gambling age in the state.
Ameristar Casino Hotel Kansas City

Biggest casino of Missouri: Ameristar Casino Hotel Kansas City, address: 3200 North Ameristar Drive, Kansas City, MO 64161

This is the casino on the picture at the top of the page. It is easily Missouri’s and Kansas City’s biggest casino complex both in terms of total number of casino games (around 2200) and the size of the casino gambling floor (140,000 square foot). In operation since 1997, formerly Station Casino Kansas City.

 

Games: the gaming venue has around 2200 gaming machines ( slots + video poker machines, often, in any casino, many of the machines are out of order, being cleaned, being inspected, or can not be used for legal reason, e.g.: expired move license slots etc., therefore, giving an exact number is not possible), 66 tables (blackjack, craps, roulette, Mini-Bac, Pai Gow Poker + high limit tables, with a maximum $10,000 per bet)

The casino has a poker room as well, with 15 tables.

 

Video of Ameristar Casino Hotel Kansas City:

 

Opening hours: 24/7

UPDATE COVID-19: open

Dress code: no dress code officially

Entrance fee: no entrance fee

Meta review analysis: the casino has 4/5, good reviews on review sites, no major problems, however, full disclosure: most reviews include the hotel, casino and other amenities as well, all in one, not just the casino

 

Regulatory body: Missouri Gaming Commission

 

Gambling tax Missouri: casinos pay a 25.5% effective tax on gross revenue

 

For players, taxation of gambling winnings in Missouri:

taxable, personal income tax applies, and 30% withholding tax for non US residents, including illegals (can be reclaimed but it’s expensive, you need a specialized company to help you with it, not worth it if you only won a couple of hundreds of $)

+ 24% federal tax if you won (net winnings, amounts are reduced by the wagers, bet of the player):

  • $600 or more at a horse track (or if the amount you won is 300 times your original wager, even if it’s under $600)
  • $1,200 or more at a slot machine or bingo game
  • $1,500 or more in keno winnings
  • $5,000 or more in poker tournament winnings
  • in case of other gambling activities not mentioned: federal tax is payable if what you have won is 300 times the original wager/bet, even if it’s under $600, or if your gambling winnings exceed $600
  • your winnings that are subject to federal income tax withholding (either gambling withholding or other withholding)

 

Federal tax is usually automatically deducted by the brick & mortar gambling establishments, but online gambling websites don’t usually deduct it, if not sure, ask.

 

Gambling age in Missouri: 21+ for casino and casino-style games, 16+ for charity games, 18+ for lottery and pari-mutuel betting

 

Main pieces of gambling legislation: Section 572 of the Missouri code

Montana

Montana casinos

Only tribal casinos are legal in MT. There are seven federally-recognized tribes that own ten casinos in Montana, most of them really small (by US standards). Slot halls are also legal.

Since 1985, establishments with a liquor licence can have video poker machines, video line machines (slots) and keno machines as well.

Online casinos are not yet legal.

Social gambling (e.g.: a poker game among friends in someone’s home) is legal, as long as it is “played solely for prizes of minimal value” – according to Montana’s constitution 23-5-112 (13)(c).

 

Casino gambling Montana: illegal + slot halls

Online casino gambling Montana: technically illegal, but players are not prosecuted or fined, some online casino sites might be blocked

Native American casinos Montana: legal, 10 Indian “casinos” total, but they are not casinos actually, they are small slot halls, but they are called casinos by the locals and themselves

Bitcoin, crypto gambling Montana: not specifically regulated

 

This is a picture of the entrance of Gray Wolf Peak Casino, which is the biggest land-based Native American casino in Montana. Next to the picture, you can read about the gambling establishments, the legal status of online casinos, crypto casinos and tribal casinos in MT, taxation of winnings and legal gambling age in the state.
Gray Wolf Peak Casino

Biggest casino of Montana: Gray Wolf Peak Casino, address: 20750 US-93, Missoula, MT 59808

Montana’s biggest casino is owned and operated by the Confederated Salish and Kootenai Tribes. It is in operation since 2007, but it was entirely rebuilt, and it re-opened in 2016. To be honest, this is not actually a casino. In order for a gambling establishment to qualify asa casino, it must have live dealer tables, or live roulette wheels with croupiers. This gambling establishment only has slots, therefore it is only a slot hall (a.k.a. slot parlor) technically.

 

Games: around 300 slot machines

The casino has no poker room.

 

Video of Gray Wolf Peak Casino:

 

Opening hours: 10 AM – 2 AM, daily

UPDATE COVID-19: open

Dress code: no dress code officially

Entrance fee: no entrance fee

Meta review analysis: the casino has 4/5, good reviews on review sites, despite the small size, and that it only has slots, no major problems, I guess it’s still better than the local alternatives, which have worse reviews

 

Regulatory body: Gambling Control Division

 

Gambling tax Montana:

  • 15% tax on video gaming machines (tax base is of VGM expenditure, which is wagers minus payouts)
  • 1% live game tax, applies to card games as well
  • sport tabs – $1.00 for each 100 sport tabs sold

 

Indian casinos do not pay gambling tax to the state.

 

For players, taxation of gambling winnings in Montana: taxable, personal income tax applies, and 30% withholding tax for non US residents, including illegals (can be reclaimed but it’s expensive, you need a specialized company to help you with it, not worth it if you only won a couple of hundreds of $)

+ 24% federal tax if you won (net winnings, amounts are reduced by the wagers, bet of the player):

  • $600 or more at a horse track (or if the amount you won is 300 times your original wager, even if it’s under $600)
  • $1,200 or more at a slot machine or bingo game
  • $1,500 or more in keno winnings
  • $5,000 or more in poker tournament winnings
  • in case of other gambling activities not mentioned: federal tax is payable if what you have won is 300 times the original wager/bet, even if it’s under $600, or if your gambling winnings exceed $600
  • your winnings that are subject to federal income tax withholding (either gambling withholding or other withholding)

 

Federal tax is usually automatically deducted by the brick&mortar gambling establishments, but online gambling websites don’t usually deduct it, if not sure, ask.

 

Minimum age to gamble in Montana: 18+

 

Main pieces of gambling legislation: 2019 GCD MCA-ARM

Nebraska

Nebraska gambling

Only tribal casinos are legal in Nebraska, there are 4 Indian gambling establishments in the state.

 

Casinos Nebraska: illegal

Online casinos Nebraska: technically illegal, but players are not prosecuted or fined, some online casino sites might be blocked

Native American casinos Nebraska: legal

Bitcoin, cryptocurrency gambling Nebraska: not specifically regulated

 

This is a picture of the building of Ohiya Casino & Resort, which is the biggest land-based Native American casino in Nebraska. Next to the picture, you can read about the gambling establishments, the legal status of online casinos, crypto casinos and tribal casinos in NV, taxation of winnings and legal gambling age in the state.
Ohiya Casino & Resort

Biggest casino of Nebraska: Ohiya Casino & Resort, address: 53142 NE-12, Niobrara, NE 68760

This is actually the oldest casino in Nebraska, and it is also the biggest Native American gambling establishment in the state (although this is still very small, the others are even smaller). It is owned and operated by the the Santee Sioux Nation. To be honest, this is not actually a casino. In order for a gambling establishment to qualify as a casino, it must have live dealer tables, or live roulette wheels with croupiers. This gambling establishment only has slots, therefore, it is only a slot hall (a.k.a. slot parlor) technically.

 

Games: around 400 slots

The casino has no poker room.

 

Video of Ohiya Casino & Resort:

 

Opening hours: 10 AM – 2 AM, daily

UPDATE COVID-19: open

Dress code: no dress code officially

Entrance fee: no entrance fee

Meta review analysis: the casino has 4/5, good reviews on review sites, despite the small size, and that it only has slots, no major problems, I guess it’s still better than the local alternatives, which usually have worse reviews

 

Regulatory body: Nebraska Gaming Commission

 

Gambling tax Nebraska:

Mechanical amusement devices: thirty-five dollars ($35.00) for each device for periods beginning on and after January 1, 2000, except for devices placed in operation on or after July 1, the occupation tax shall be twenty dollars ($20.00).

Tribal casinos also don’t pay any gambling taxes.

 

For players, taxation of gambling winnings in Nebraska: taxable if it’s over $600, personal income tax applies, 3.22%, and 30% withholding tax for non US residents, including illegals (can be reclaimed but it’s expensive, you need a specialized company to help you with it, not worth it if you only won a couple of hundreds of $)

+ 24% federal tax if you won (net winnings, amounts are reduced by the wagers, bet of the player):

  • $600 or more at a horse track (or if the amount you won is 300 times your original wager, even if it’s under $600)
  • $1,200 or more at a slot machine or bingo game
  • $1,500 or more in keno winnings
  • $5,000 or more in poker tournament winnings
  • in case of other gambling activities not mentioned: federal tax is payable if what you have won is 300 times the original wager/bet, even if it’s under $600, or if your gambling winnings exceed $600
  • your winnings that are subject to federal income tax withholding (either gambling withholding or other withholding)

 

Federal tax is usually automatically deducted by the brick & mortar gambling establishments, but online gambling websites don’t usually deduct it, if not sure, ask.

 

Legal gambling age in Nebraska: 21+ (native american gambling establishments), 19+ (lottery, lottery like games), 18+ (non-profit gambling, horse racing betting)

 

Main pieces of gambling legislation: Nebraska revised statutes – Chapter 28, Gambling Statutes and Regulations

Nevada

Nevada casinos, licensed online betting platforms

Summary: Casino gambling has been legal in NV since 1931. However, casinos can only be established within so-called “casino zones” designated by the government. Native American casinos have also been legal since 1988. Slot halls are also legal, and there is a specific slot hall license, the ‘restricted gambling licence’, which allows up to 15 gambling machines in a licensed establishment. Online casinos are still not yet legal.

The following forms of casinos are legal in Nevada:

  • casinos (inside casinos within casino zones)
  • Indian casinos, there are 5 native casinos in Nevada
  • slot halls

 

Casinos Nevada: legal

Online casinos Nevada: technically illegal, but players are not prosecuted or fined, some online casino sites might be blocked

Native American casinos Nevada: legal

Bitcoin, cryptocurrency gambling Nevada: not specifically regulated

 

This is a picture of the building of Red Rock Casino Resort Spa, which is the biggest land-based casino in Nevada. Next to the picture, you can read about the gambling establishments, the legal status of online casinos, crypto casinos and tribal casinos in NV, taxation of winnings and legal gambling age in the state.
Red Rock Casino Resort Spa

Biggest casino of Nevada: Red Rock Casino Resort Spa, address: 11011 W Charleston Blvd, Las Vegas, NV 89135

There are many casinos, which claim to be the biggest casino in Nevada. And there are many ways to calculate this. I choose the total number of games (slots + tables + electronic tables + poker tables) to determine who is the biggest. I think this is the most important metric for players. Because it’s nice to have many different types and brands to choose from, irrespective of your gaming preferences. And according to this, Red Rock Casino Resort Spa is the biggest casino in all of Nevada.

 

Games: around 3000 gaming machines (slots, video poker), 42 tables ( blackjack, baccarat, craps, roulette, Pai Gow Poker + high-limit room)

The casino has a poker room with 20 tables.

The casino also has a bingo room capable of seating 600, and a sports book with 200 seats + a keno lounge with 16 terminals.

 

Video of Red Rock Casino Resort Spa:

 

Opening hours: 24/7

UPDATE COVID-19: open

Dress code: no dress code officially

Entrance fee: no entrance fee

Meta review analysis: the casino has 4.5/5, excellent reviews on review sites, no major problems

 

Regulatory body: Nevada Gaming Control Board

 

Gambling tax Nevada:

Casino tax:

  • 3.5% on gross revenue of the licensee which does not exceed $50,000 per month,
  • 4.5% on gross revenue of the licensee which exceeds $50,000 but does not exceed $134,000 per month, and
  • 6.75% on gross revenue of the licensee which exceeds $134,000.

+$20 per gaming machine, 4 times per year.

+9% tax if the casino provides live entertainment, shows, concerts etc…

 

Establishments operating more than 16 games must pay a sum of USD 1,000 for each game for up to 16 games.
A licensee (whit less than 16 slot machines) must pay an annual excise tax of USD250 on each slot machine it operates.
Casino licensees must pay a fee every three months of USD 20 per slot machine it operates in the establishment, and another quarterly fee based on the number of games operated.

 

For players, taxation of gambling winnings in Nevada: taxable if it’s over $600, personal income tax applies, 3.22%, and 30% withholding tax for non US residents, including illegals (can be reclaimed but it’s expensive, you need a specialized company to help you with it, not worth it if you only won a couple of hundreds of $)

+ 24% federal tax if you won (net winnings, amounts are reduced by the wagers, bet of the player):

  • $600 or more at a horse track (or if the amount you won is 300 times your original wager, even if it’s under $600)
  • $1,200 or more at a slot machine or bingo game
  • $1,500 or more in keno winnings
  • $5,000 or more in poker tournament winnings
  • in case of other gambling activities not mentioned: federal tax is payable if what you have won is 300 times the original wager/bet, even if it’s under $600, or if your gambling winnings exceed $600
  • your winnings that are subject to federal income tax withholding (either gambling withholding or other withholding)

 

Federal tax is usually automatically deducted by the brick&mortar gambling establishments, but online gambling websites don’t usually deduct it, if not sure, ask.

 

Legal gambling age in Nevada: 18+ (charity gambling), 21+ (everything else)

 

Main pieces of gambling legislation: Gaming Statutes & Regulations

New Hampshire

New Hampshire casino gaming venues, licensed internet platforms

Summary: Casinos are illegal in New Hampshire, and there are no Indian casinos either. However, non-profit gambling was legalized in 1977, and charitable organizations can conduct poker, bingo and so called “casino nights” (table games and card games) for fundraising purposes. These unique gambling establishments are unique to NH and act like casinos, but don’t have slots (they are also not card clubs, because they usually have a few table games too, roulette most often, and they are also not casinos, because casinos have slots + tables).They are operated by non-profit companies (or their subsidiaries), and are the state’s casino substitute, and are often called as such, erroneously. These non-profit gambling establishments have “casino nights” every night, with card games, table games, and most don’t even have any information about the charity they are supporting on their website (and if you didn’t know the legal background, you would never guess that they are not regular gambling establishments).

Social gambling (a poker game among friends in someone’s house) is illegal, but this is not enforced, unlike in some other states (e.g.: Illinois).

 

Casinos New Hampshire: illegal, but there are non-profit gambling establishments

Online casinos New Hampshire: technically illegal, but players are not prosecuted or fined, some online casino sites might be blocked

Native American casinos New Hampshire: there aren’t any

Bitcoin, cryptocurrency gambling New Hampshire: not specifically regulated

 

This is a picture of the building of Cheers Poker Room & Casino which is the biggest land-based non-profit casino in New Hampshire. Next to the picture, you can read about the gambling establishments, the legal status of online casinos, crypto casinos and tribal casinos in NH, taxation of winnings and legal gambling age in the state.
Cheers Poker Room & Casino

Biggest casino of New Hampshire: Cheers Poker Room & Casino, address: 286 N Broadway, Salem, NH 03079

This is the biggest of the 8 non-profit gambling establishments in NH. Mired in controversy, New Hampshire’s biggest gambling establishment closed for a while in 2019*, but reopened shortly after. 35% of their revenue goes to various registered New Hampshire Charities. 

Source: *New Hampshire Union Leder – Former Cheers casino owner sues town of Salem, competitors

 

UPDATE 2021: The  poker room is still closed because of the ongoing legal battle. Not yet known when it will be open.

Games: They have 25 poker tables.

The maximum big blind allowed in New Hampshire is currently set at $4 for legal reasons. Due to this limit, the range of games offered at Cheers is limited to:

  • $1-2 No Limit Texas Hold’em
  • $2-4 No Limit Texas Hold’em
  • $2-4 Limit Texas Hold’em
  • $4-4 Limit Texas Hold’em
  • $1-2 Pot Limit Omaha Hold’em

 

They also have 25 tables (American Roulette, New Hampshire Hold ‘Em, Blackjack, New Hampshire 21 (a local variant of Spanish 21), Let It Ride, the Big 6 Money Wheel, and table stakes no-limit cash Texas Hold’em Poker).

 

Video of Cheers Poker Room & Casino:

 

Opening hours: 12 AM- 01 AM, every day UPDATE: currently closed for legal reasons, not known when it will be open

UPDATE COVID-19: open

Dress code: no dress code officially

Entrance fee: no entrance fee

Meta review analysis: the casino has 4/5, good reviews, despite the controversy in 2019

 

Regulatory body: New Hampshire Gaming Regulatory Oversight Authority, licensing is done by the New Hampshire Lottery

 

Available gambling licences (available to private operators, private companies or individuals, not including Native American gambling):

  • various non-profit gambling licenses
  • fantasy sports betting license
  • lottery, keno retailers
  • horse racing vendor, totalisator
  • lottery tickets selling

 

Gambling tax New Hampshire:

fantasy sports betting, sports betting and online sports betting tax: 51% tax, 51% of the revenue, in exchange for the extremely high tax, DraftKings get monopoly position in NH in the fantasy sports betting and sports betting market since 2019 + it gets to work the NH lottery, and has presence in NH lottery retailer physical locations

 

horse race betting tax: Section 284:23 “a sum of money equal to 11/4 percent of the total contributions to all such pari-mutuel pools conducted, made, or sold at such simulcast race or simulcast race meet by such person, association, or corporation licensed to simulcast such races”

+ “Each person, association, or corporation licensed to conduct a harness horse race or harness horse race meet under this chapter shall pay to the state treasurer a sum of money equal to one percent of all total contributions to all pari-mutuel pools in a calendar day. ”

+ “Each person, association, or corporation licensed to simulcast a harness horse race or simulcast a harness horse race meet under this chapter shall pay to the state treasurer a sum of money equal to 11/4 percent of the total contributions to all such pari-mutuel pools conducted, made, or sold at such simulcast race or race meet by such person, association, or corporation licensed to simulcast such races.”

+ various fees, can be found here

bingo tax: Section 287-E:8 “licensee shall pay a tax of 7 percent of the total amount collected from participants in any game conducted” + licensing fees, you can find them here

 

For players, taxation of gambling winnings in New Hampshire: not taxable anymore on a state level, since 2011, but federal tax is still payable, see below
Source: https://www.bloodhorse.com/horse-racing/articles/136326/nh-repeals-tax-on-gambling-winnings

30% withholding tax for non US residents, including illegals (can be reclaimed but it’s expensive, you need a specialized company to help you with it, not worth it if you only won a couple of hundreds of $)

+ 24% federal tax if you won (net winnings, amounts are reduced by the wagers, bet of the player):

  • $600 or more at a horse track (or if the amount you won is 300 times your original wager, even if it’s under $600)
  • $1,200 or more at a slot machine or bingo game
  • $1,500 or more in keno winnings
  • $5,000 or more in poker tournament winnings
  • in case of other gambling activities not mentioned: federal tax is payable if what you have won is 300 times the original wager/bet, even if it’s under $600, or if your gambling winnings exceed $600
  • your winnings that are subject to federal income tax withholding (either gambling withholding or other withholding)

 

Federal tax is usually automatically deducted by the brick&mortar gambling establishments, but online gambling websites don’t usually deduct it, if not sure, ask.

 

Gambling age in New Hampshire: 18+ (lottery, online lottery, non-profit gambling except casino games), 21+ (sports betting, fantasy sports betting, casino nights, everything else)

 

Main pieces of gambling legislation: New Hampshire Gambling Laws and Rules,  New Hampshire Revised Statutes

New Jersey

New Jersey list of best and biggest casinos

The following forms of casino gambling are legal in New Jersey:

  • casinos, 7 licensed casinos, home of the world famous Atlantic City casinos
  • online casino are also legal since 2011
  • non-profit, charity “casino nights” (churches or other religious groups, educational organizations, civic clubs, fire departments, first-aid squads, senior citizens, and veterans associations are allowed, 100% of the proceeds must go to fund the charitable work of the organization, casino table games and card games are allowed + lottery, pools, pull-tabs, and raffles)

 

No Indian casinos in NJ.

Social gambling (poker game among friends in someone’s home) is actually illegal in NJ, but this is not enforced.

 

Casinos New Jersey: legal, 7 licensed casinos

Online casinos New Jersey: legal, since 2011

Native American casinos New Jersey: there are none (however, Resort Casino Hotel is managed by the Mohegan Indian Tribe of Connecticut, but it’s a regular casino, not a tribal casino)

Bitcoin, cryptocurrency gambling New Jersey: not specifically regulated

 

 

This is a picture of the building of Borgata Hotel Casino and Spa which is the biggest land-based non-profit casino in New Jersey. Next to the picture, you can read about the gambling establishments, the legal status of online casinos, crypto casinos and tribal casinos in NJ, taxation of winnings and legal gambling age in the state.
Borgata Hotel Casino and Spa

Biggest casino of New Jersey: Borgata Hotel Casino and Spa, address: Borgata Hotel, Casino & Spa, 1 Borgata Way, Atlantic City, NJ 08401

After Las Vegas, Atlantic City is the most iconic gambling destination in the USA. And the biggest casino (in terms of total number of gaming machines + tables + electronic tables + betting terminals + poker tables) is Borgata Hotel Casino and Spa, which is also the largest hotel in NJ. In operation since 2003. 21+.

 

Games: 4,000 slot machines, 180 table games (blackjack, craps, baccarat, American Roulette, Mini-Baccarat, Pai Gow Poker, Pai Gow Tiles, Let It Ride, Four Card Poker, Three Card Poker, Flop Poker, Texas Hold ’em, Bonus Poker, Caribbean Stud Poker, Spanish 21, Big Six)

The casino has a poker room with 50 poker tables

The casino has a sports book with 100 seats and 10 betting windows.

 

Video of Borgata Hotel Casino and Spa:

 

Opening hours: 24/7

sports betting section:

Monday – Friday –  11am – 12 PM
Saturday and Sunday* – 9am – 12 PM

UPDATE COVID-19: open

Dress code: no dress code officially

Entrance fee: no entrance fee

Meta review analysis: the casino has 4/5, good reviews, despite the controversy in 2019

 

Regulatory body: Division of Gaming Enforcement and the Casino Control Commission, New Jersey Casino Control Commission, New Jersey Police – Casino Gaming Bureau, the Racing Commission, the Lottery Commission, the Legalized Games of Chance Control Commission

 

Casino tax New Jersey:

  • 15% tax rate on online casino revenue, tax base is the gross gambling revenue
  • 8% land-based casino tax, tax base is the gross gambling revenue

 

For players, taxation of gambling winnings in New Jersey: taxable, under the provisions of N.J.S.A. 54A:5.1(g), all gambling winnings, whether they are the result of
legalized gambling (casino, racetrack, etc.) or illegal gambling, or online gambling are subject to the New Jersey Gross Income Tax.

Gambling winnings are taxed at a 3% rate. And lottery winnings are only taxed if they are above $10 000, if they are, then they are taxed the following way:

  • 5% for lottery payouts between $10,001 and $500,000;
  • 8% for lottery payouts over $500,000; and
  • 8% for lottery payouts over $10,000, if the claimant does not provide a valid Taxpayer Identification Number.

 

+30% withholding tax for non US residents, including illegals (can be reclaimed but it’s expensive, you need a specialized company to help you with it, not worth it if you only won a couple of hundreds of $)

+ 24% federal tax if you won (net winnings, amounts are reduced by the wagers, bet of the player):

  • $600 or more at a horse track (or if the amount you won is 300 times your original wager, even if it’s under $600)
  • $1,200 or more at a slot machine or bingo game
  • $1,500 or more in keno winnings
  • $5,000 or more in poker tournament winnings
  • in case of other gambling activities not mentioned: federal tax is payable if what you have won is 300 times the original wager/bet, even if it’s under $600, or if your gambling winnings exceed $600
  • your winnings that are subject to federal income tax withholding (either gambling withholding or other withholding)

 

Federal tax is usually automatically deducted by the brick&mortar gambling establishments, but online gambling websites don’t usually deduct it, if not sure, ask.

 

Gambling age in New Jersey: 18+ (lottery, horse racing betting, non-profit gambling except casino games), 21+ (casinos, online gambling including fantasy sports betting)

 

Main pieces of gambling legislation: Casino Control Act, Other forms of gambling

New Mexico

New Mexico casino legal status

Summary: Casino gambling officially started in New Mexico, in 1990, when Native American rights, in relation to gambling were acknowledged. In the years afterwards, tribal casinos started popping up (there are 26 Indian casinos in New Mexico currently). In 2011, casinos were fully legalized, the amendment to the laws governing casino gambling allowed private investors without tribal affiliations to open casino gambling establishments, this didn’t resulted in a casino building boom as was expected, and the number of casinos since 2011 went from 26 to only 29, and the gambling sector of NM is still strongly dominated by tribal gaming venues.

 

Casino gambling New Mexico: legal

Online casino gambling New Mexico: technically illegal due to some vague federal laws, but players are not prosecuted or fined, some online casino sites might be blocked

Native American casinos New Mexico: legal

Bitcoin, crypto gambling New Mexico: not specifically regulated

 

 

This is a picture of the building of Sandia Resort & Casino which is the biggest land-based casino in New Mexico. Next to the picture, you can read about the gambling establishments, the legal status of online casinos, crypto casinos and tribal casinos in NM, taxation of winnings and legal gambling age in the state.
Sandia Resort & Casino

Biggest casino of New Mexico: Sandia Resort & Casino, address: 30 Rainbow Rd, Albuquerque, NM 87113

New Mexico’s biggest casino complex, and also its biggest tribal casino, owned and operated by the Pueblo of Sandia tribe.

 

Games: around 1700 slots (sources differ and the casino does not publish an official number), 29 tables (blackjack, Caribbean Stud Poker, craps, Let It Ride, Mini-Baccarat, Pai Gow Poker, American Roulette)

 

The casino has a poker room with 15 tables.

The casino also has a bingo hall.

 

Video of Sandia Resort & Casino:

 

Opening hours: 24/7

UPDATE COVID-19: open

Dress code: no dress code officially

Entrance fee: no entrance fee

Meta review analysis: the casino has 4/5, good reviews, despite the controversy in 2019

 

Regulatory body: New Mexico Gaming Control Board

 

Gambling tax New Mexico:

  • casinos pay a 26% gaming tax on their gross gaming revenue
  • Indian casinos do not pay a gambling tax, instead they pay some fixed fees

 

For players, taxation of gambling winnings in New Mexico: taxable, and 30% withholding tax for non US residents, including illegals (can be reclaimed but it’s expensive, you need a specialized company to help you with it, not worth it if you only won a couple of hundreds of $)

+ 24% federal tax if you won (net winnings, amounts are reduced by the wagers, bet of the player):

  • $600 or more at a horse track (or if the amount you won is 300 times your original wager, even if it’s under $600)
  • $1,200 or more at a slot machine or bingo game
  • $1,500 or more in keno winnings
  • $5,000 or more in poker tournament winnings
  • in case of other gambling activities not mentioned: federal tax is payable if what you have won is 300 times the original wager/bet, even if it’s under $600, or if your gambling winnings exceed $600
  • your winnings that are subject to federal income tax withholding (either gambling withholding or other withholding)

 

Federal tax is usually automatically deducted by the brick&mortar gambling establishments, but online gambling websites don’t usually deduct it, if not sure, ask.

 

Minimum age required to gamble in New Mexico: 21+ (fantasy sports betting, casinos, sports betting), 18+ (everything else)

 

Main pieces of gambling legislation: Gaming Control Act

New York

New York casino laws

The following forms of games of chance are legal in New York:

  • casinos, since 2013 (maximum 7 casino licenses)
  • Native American gambling establishments (there are 20 tribal gambling facilities in New York)
  • racinos (racetracks with gaming machines)

 

Social gambling (poker game among friends in someone’s house) is illegal in New York. It was outlawed in 1990, it is explicitly outlawed by Article 255 of the New York Penal Law. It is usually not enforced, but there have been a few cases where people who advertised their poker parties on Facebook, or on similar social networks, and in turn they were arrested and fined. It’s usually the big, illegal gambling dens, who are targeted, or if drugs are involved too.

 

Casino gambling New York: legal, max 7 casino licenses + racinos

Online casino gambling New York: technically illegal due to some vague federal laws, but players are not prosecuted or fined, some online casino sites might be blocked

Native American casinos New York: legal, 20 tribal gambling establishments

Bitcoin, cryptocurrency gambling New York: not specifically regulated

 

 This is a picture of the front gate of Resorts World Casino New York City which is the biggest land-based casino in New York. Next to the picture, you can read about the gambling establishments, the legal status of online casinos, crypto casinos and tribal casinos in NY, taxation of winnings and legal gambling age in the state.
Resorts World Casino New York City

Biggest casino of New York: Resorts World Casino New York City, address: 110-00 Rockaway Blvd, Queens, NY 11420

After 10 years of negotiations, planning, behind the scenes legal battles, the complex opened in 2011. Currently this is the biggest gambling establishment of New York city, and the state as well. This is not a Native American gambling establishment.

 

Games: around 4,400 slots, 1,300 table games (blackjack, baccarat, Three-Card Poker, roulette, craps, baccarat, Big Six Wheel, Ultimate Texas Hold ‘Em, Sic Bo + electronic tables + high limit tables)

 

Video of Resorts World Casino New York City:

 

Opening hours: 24/7

UPDATE COVID-19: open

Dress code: no dress code officially

Entrance fee: no entrance fee

Meta review analysis: the casino has 4/5, good reviews

 

Regulatory body: The New York State Gaming Commission

 

Available gambling licences (available to private operators, private companies or individuals, not including Native American gambling):

  • lottery retailer
  • non-profit gambling license
  • bingo agent
  • lottery agent
  • casino license
  • sports betting off track betting license

 

Gambling tax New York:

Casinos:

10% on all gross gaming revenues + 37% – 45% on gross revenue from slot machines (tax rate depends on the location of the casino)

Racetracks, lottery, lottery like gambling:

31%-41% tax on gross gambling revenue, depending on the location

Fantasy sports betting:

15% of gross revenue generated, within the city New York, 5% in the state of New York

Sports betting:

Sports betting is subject to a 10% on gross gaming revenue. Additionally, wagers are subject to a 0.25 percent federal excise tax on handle.

 

For players, taxation of gambling winnings in New York: taxable, and 30% withholding tax for non US residents, including illegals (can be reclaimed but it’s expensive, you need a specialized company to help you with it, not worth it if you only won a couple of hundreds of $)

+ 24% federal tax if you won (net winnings, amounts are reduced by the wagers, bet of the player):

  • $600 or more at a horse track (or if the amount you won is 300 times your original wager, even if it’s under $600)
  • $1,200 or more at a slot machine or bingo game
  • $1,500 or more in keno winnings
  • $5,000 or more in poker tournament winnings
  • in case of other gambling activities not mentioned: federal tax is payable if what you have won is 300 times the original wager/bet, even if it’s under $600, or if your gambling winnings exceed $600
  • your winnings that are subject to federal income tax withholding (either gambling withholding or other withholding)

 

Federal tax is usually automatically deducted by the brick&mortar gambling establishments, but online gambling websites don’t usually deduct it, if not sure, ask.

 

Age requirement of casinos and legal gambling age in New York: 18+ (gambling establishments where they don’t serve alcohol, lottery, horse racing betting, ), 21+ (sports betting, fantasy sports betting, casinos)

 

Main pieces of gambling legislation: New York Gaming Commission – Laws, Rules & Regulations

North Carolina

North Carolina casinos, Native American gambling establishments

North Carolina is not a gambling friendly state. Casinos are illegal in NC, but there are 3 Native American casinos and 1 bingo hall in North Carolina.

Only the following forms of games of chance are legal:

  • lottery, since 2006, only the North Carolina Education Lottery
  • charitable bingo and raffles

 

Even social gambling (e.g.: a poker game among friends) is illegal, although, this not really enforced.

 

UPDATE: There is a new and interesting development in New Carolina. Since 2015, so-called “fish games arcades” have been popping up in the state. It’s not yet officially determined whether they are legal or not. The owners claim that they are skill games and not gambling games. It’s not yet settled. What is certain is that they look really fun, and they are proving to be quite popular. You can see a video of a fish game table below.

 

 

Casinos North Carolina: illegal

Online casinos North Carolina: technically illegal, but players are not prosecuted or fined, some online casino sites might be blocked

Native American casinos North Carolina: legal

Bitcoin, crypto gambling North Carolina: not specifically regulated

 

This is a picture of the main building of Harrah's Cherokee Casino which is the biggest land-based Native American casino in North Carolina. Next to the picture, you can read about the gambling establishments, the legal status of online casinos, crypto casinos and tribal casinos in NC, taxation of winnings and legal gambling age in the state.
Harrah’s Cherokee Casino North Carolina

Biggest casino of North Carolina: Harrah’s Cherokee Casino, address: 777 Casino Dr, Cherokee, NC 28719

The biggest gambling establishment in all of North Carolina, and the biggest tribal casino. The casino belongs to the Eastern Band of Cherokee Indians.

Just like many casinos in the US nowadays, they also target wealthy Chinese tourists, and have set up an Asian themed gaming room called Le Fu Men featuring baccarat and blackjack tables with “Asian flair” (which is an absurd claim, considering that these supposedly “Asian” games like EZ Baccarat, are actually originating from Atlantic City New Jersey or Los Angeles… but of course, most people don’t know this).

 

Games: around 3100 slots, 100 tables (various types of blackjack, craps, roulette, Let It Ride, Three Card Poker, Digital Mini Baccarito, some of the tables are electronic tables without dealers).

They have a sports betting section and an arcade too (,which is a fantastic idea!, all casinos should have an arcade too).

The casino has a poker room with 20 tables.

 

Video of Harrah’s Cherokee Casino:

 

Opening hours: 24/7

UPDATE COVID-19: open

Dress code: no dress code officially

Entrance fee: no entrance fee

Meta review analysis: the casino has 4.5/5, very good reviews

 

Regulatory body: North Carolina Department of Public Safety – Alcohol Law Enforcement

 

Available gambling licences (available to private operators, private companies or individuals, not including Native American gambling):

  • non-profit gambling
  • selling lottery tickets

 

Gambling tax North Carolina:

Non-profit gambling is not taxed.

The Native american gambling establishments pay the following tax:

  • 2012-2016 4% of gross gaming revenue
  • 2017-2021 5% of gross gaming revenue
  • 2022-2026 6% of gross gaming revenue
  • 2027-2031 7% of gross gaming revenue
  • 2032-2042 8% of gross gaming revenue

 

For players, taxation of gambling winnings in North Carolina: taxable, personal income tax applies, and 30% withholding tax for non US residents, including illegals (can be reclaimed but it’s expensive, you need a specialized company to help you with it, not worth it if you only won a couple of hundreds of $)

+ 24% federal tax if you won (net winnings, amounts are reduced by the wagers, bet of the player):

  • $600 or more at a horse track (or if the amount you won is 300 times your original wager, even if it’s under $600)
  • $1,200 or more at a slot machine or bingo game
  • $1,500 or more in keno winnings
  • $5,000 or more in poker tournament winnings
  • in case of other gambling activities not mentioned: federal tax is payable if what you have won is 300 times the original wager/bet, even if it’s under $600, or if your gambling winnings exceed $600
  • your winnings that are subject to federal income tax withholding (either gambling withholding or other withholding)

 

Federal tax is usually automatically deducted by the brick&mortar gambling establishments, but online gambling websites don’t usually deduct it, if not sure, ask.

 

Legal gambling age in North Carolina: 18+ (non profit gambling, lottery), 21+ (Indian casinos)

 

Main pieces of gambling legislation: §14 (Article 37) Lotteries, Gaming, Bingo and Raffles

North Dakota

North Dakota gambling and casinos

In North Dakota, casinos are illegal. However, the Native American tribes are an exception, and they operate 13 casinos on reservations. Slot halls are also legal, and they can operate VLMs – video lottery machines with a licence.

Social gambling (e.g.: poker among friends in someone’s house) is legal, as long as no more than $25 is wagered per round (not per player!) according to statue 12.1-28-02.

 

Casinos North Dakota: illegal

Online casinos North Dakota: technically illegal, but players are not prosecuted or fined, some online casino sites might be blocked

Native American casinos North Dakota: legal

Bitcoin, crypto gambling North Dakota: not specifically regulated

 

This is a picture of the main building of Dakota Magic Casino which is the biggest land-based Native American casino in North Dakota. Next to the picture, you can read about the gambling establishments, the legal status of online casinos, crypto casinos and tribal casinos in ND, taxation of winnings and legal gambling age in the state.
Dakota Magic Casino

Biggest casino of North Dakota: Dakota Magic Casino, address: 16849 102nd St SE, Hankinson, ND 58041

Dakota Magic Casino (formerly Dakota Magic Casino & Resort) is North Dakota’s biggest casino, in operation since 1999. The gambling establishment belongs to the Sisseton Wahpeton Oyate tribe.

 

Games: around 700 slots, around 20 tables (Ultimate Texas Hold’em, Three Card Poker and Phil-em-up, blackjack, craps)

The casino has a poker room.

 

Video of Dakota Magic Casino:

 

Opening hours: 8:00 – 24:00, daily, except:

Poker room:

Sunday 12pm-12am
Monday 3pm-12am
Tuesday 3pm-12am
Wednesday 3pm-12am
Thursday 3pm-12am
Friday 3pm-2am
Saturday 12pm-2am

 

UPDATE COVID-19: open

Dress code: no dress code officially

Entrance fee: no entrance fee

Meta review analysis: the casino has 4./5, good reviews, the most common complaint is that there is a lack of non-smoking section and the security staff is very rude, but no major problems

 

Regulatory body: South Dakota Commission on Gaming

 

Casino tax North Dakota: Indian casinos don’t pay gambling taxes to the state.

 

For players, taxation of gambling winnings in North Dakota: taxable if it’s over $600, personal income tax applies, 3.22%, and 30% withholding tax for non US residents, including illegals (can be reclaimed but it’s expensive, you need a specialized company to help you with it, not worth it if you only won a couple of hundreds of $)

+ 24% federal tax if you won (net winnings, amounts are reduced by the wagers, bet of the player):

  • $600 or more at a horse track (or if the amount you won is 300 times your original wager, even if it’s under $600)
  • $1,200 or more at a slot machine or bingo game
  • $1,500 or more in keno winnings
  • $5,000 or more in poker tournament winnings
  • in case of other gambling activities not mentioned: federal tax is payable if what you have won is 300 times the original wager/bet, even if it’s under $600, or if your gambling winnings exceed $600
  • your winnings that are subject to federal income tax withholding (either gambling withholding or other withholding)

 

Federal tax is usually automatically deducted by the brick&mortar gambling establishments, but online gambling websites don’t usually deduct it, if not sure, ask.

 

Age requirement of casinos in North Dakota: 21+ (casinos, Indian gambling establishments)

 

Main pieces of gambling legislation: Games of Chance Laws

Ohio

Ohio casino gambling

The following forms of casino gambling establishments are legal in Ohio:

  • casinos, legal since 2009, 4 casinos total
  • VLTs – Video Lottery Terminals in licensed establishments, the latest addition, legal since 2012
  • racinos

 

There are no Indian casinos in Ohio. Skill based amusement machines are also considered gambling and require a license.

 

Casino gambling Ohio: legal, 4 casinos + 7 racinos (racetracks with VLTs), but no Indian gambling establishments

Online casino gambling Ohio: technically illegal due to some vague federal laws, but players are not prosecuted or fined, some online casino sites might be blocked

Native American casinos Ohio: there are no Indian casinos in Ohio

Bitcoin, crypto gambling Ohio: not specifically regulated

 

This is a picture of the front gate of Hollywood Casino Columbus which is the biggest land-based Native American casino in Ohio. Next to the picture, you can read about the gambling establishments, the legal status of online casinos, crypto casinos and tribal casinos in OH, taxation of winnings and legal gambling age in the state.
Hollywood Casino Columbus

Biggest casino of Ohio: Hollywood Casino Columbus, address: 200 Georgesville Rd, Columbus, OH 43228

Hollywood Casino Columbus is the flagship casino of Penn National Gaming. This is Ohio’s biggest casino. 21+.

 

Games: around 1900 slots, 65 tables (mini baccarat, Face-Up Pai Gow Poker, Crazy 4 Poker, 3 Card Poker, baccarat, blackjack, craps, Craps Free Craps, Crazy 4 Poker, Face Up Pai Gow Poker, High Card Flush, Mini Baccarat, Mississippi Stud, American Roulette, Ultimate Texas Holdem)

The casino has a poker room with 34 poker tables.

 

Video of Hollywood Casino Columbus:

 

Opening hours: 8:00 – 24:00, daily, except:

Poker room:

SUNDAY: 10 a.m. – Midnight

MONDAY: 10 a.m. – Midnight

TUESDAY: 10 a.m. – Midnight

WEDNESDAY: 10 a.m. – Midnight

THURSDAY: 10 a.m. – Midnight

FRIDAY: 10 a.m. – 2 a.m.

SATURDAY: 10 a.m. – 2 a.m.

 

UPDATE COVID-19: open

Dress code: no dress code officially

Entrance fee: no entrance fee

Meta review analysis: the casino has 4./5, good reviews, the most common complaint is that there is a lack of non-smoking section and the security staff is very rude, but no major problems

 

Main agency overseeing gambling: Casino Control Commission

 

Available gambling licences (available to private operators, private companies or individuals, not including Native American gambling):

  • skill based amusement machines
  • lottery retailer
  • casino licence
  • off track betting point
  • fantasy sports betting license

 

Gambling tax Ohio:

Casinos:

33% of the gross casino revenue

VLTs, tax rate is 33.5%

 

For players, taxation of gambling winnings in Ohio: taxable, 4% tax, and 30% withholding tax for non US residents, including illegals (can be reclaimed but it’s expensive, you need a specialized company to help you with it, not worth it if you only won a couple of hundreds of $)

+ 24% federal tax if you won (net winnings, amounts are reduced by the wagers, bet of the player):

  • $600 or more at a horse track (or if the amount you won is 300 times your original wager, even if it’s under $600)
  • $1,200 or more at a slot machine or bingo game
  • $1,500 or more in keno winnings
  • $5,000 or more in poker tournament winnings
  • in case of other gambling activities not mentioned: federal tax is payable if what you have won is 300 times the original wager/bet, even if it’s under $600, or if your gambling winnings exceed $600
  • your winnings that are subject to federal income tax withholding (either gambling withholding or other withholding)

 

Federal tax is usually automatically deducted by the brick&mortar gambling establishments, but online gambling websites don’t usually deduct it, if not sure, ask.

 

Gambling age in Ohio: 16+ (bingo), 18+ (horse racing, bingo, lottery, keno), 21+ (casinos, everything else)

 

Main pieces of gambling legislation: Ohio Revised Code, Chapter 2915: Gambling

Oklahoma

Oklahoma gambling

Summary: Only Native American casinos are legal in Oklahoma. Only federally recognized tribes can build gaming venues on tribal land. There is an agreement with the tribes, they agreed to pay an “exclusivity fees” (see below, at the taxation section) to keep their monopoly on casino gambling, and the state is happy to oblige in return. Right now, casinos, casino games are entirely the monopoly of Native american tribes in the state.

Social gambling (e.g.: playing poker with your friends in your home) is illegal in Oklahoma, according to code 21-942. Luckily, this doesn’t seem to be enforced, unlike in Illinois and some other states.

 

Casino gambling Oklahoma: illegal

Online casino gambling Oklahoma: technically illegal due to some vague federal laws, but players are not prosecuted or fined, some online casino sites might be blocked

Bingo Oklahoma: legal, non-profit bingo only

Native American casinos Oklahoma: legal

Bitcoin, crypto gambling Oklahoma: not specifically regulated

 

This is a picture of the front gate of WinStar World Casino which is the biggest land-based Native American casino in Oklahoma. Next to the picture, you can read about the gambling establishments, the legal status of online casinos, crypto casinos and tribal casinos in OK, taxation of winnings and legal gambling age in the state.
Oklahoma: WinStar World Casino & Resort

Biggest casino of Oklahoma: WinStar World Casino & Resort, address: 777 Casino Ave, Thackerville, OK 73459

WinStar World Casino is the biggest casino in Oklahoma, and also the biggest casino (in terms of the total number of games) in the USA, and the second biggest in the entire world. It is a Native American gambling establishment of the Chickasaw Nation.

 

Games: around 8500 slots, around 100 tables (various forms of blackjack, craps, American Roulette, poker,  Blazing 7s Blackjack, Mini Baccarat, EZ Baccarat, Dai Bacc,  3-Card Poker, Jackpot Hold ‘Em, Criss Cross Poker, Ultimate Texas Hold ‘Em, Mississippi Stud) – the exact amount is not known, the casino does not publish info about it, but according to reviews, press mentions online, the number of games should be in this range.

They also have a sports betting section with simulcast betting terminals, and a bingo hall.

Additionally, the casino has a poker room with 55 tables.

 

Video about Casino at Hotel Caravelle:

 

Opening hours: 24/7

UPDATE COVID-19: open

Dress code: no dress code officially

Entrance fee: no entrance fee

Meta review analysis: the casino has 4/5, good reviews, the most common complaint is that the place is very expensive and that some of the staff is rude, but no major problems

 

Regulatory agency: Gambling Compliance Unit, Oklahoma Horse Racing Commission

 

Tax paid by casinos in Oklahoma:

Electronic gaming machines at racinos (progressive, based on revenue, annually):

  • $0< to <$30m – 10%
  • $30m< to <$40m  – 15%
  • $40m< to <$50m – 20%
  • $50m< to <$70m – 25%
  • $70m<  – 30%

 

Usually Indian casinos don’t pay gambling taxes, but in return for their monopoly situation, the Oklahoma tribal casinos pay the following tax:

Casinos (progressive, per year, tax base is adjusted revenue):

  • Less than $10M –  4%
  • $10M to $20M – 5%
  • Greater than $20M – 6%

 

Additionally: 10% tax on non house-banked card games.

 

For players, taxation of gambling winnings from a casino in Oklahoma: taxable, and 30% withholding tax for non US residents, including illegals (can be reclaimed but it’s expensive, you need a specialized company to help you with it, not worth it if you only won a couple of hundreds of $)

+ 24% federal tax if you won (net winnings, amounts are reduced by the wagers, bet of the player):

  • $600 or more at a horse track (or if the amount you won is 300 times your original wager, even if it’s under $600)
  • $1,200 or more at a slot machine or bingo game
  • $1,500 or more in keno winnings
  • $5,000 or more in poker tournament winnings
  • in case of other gambling activities not mentioned: federal tax is payable if what you have won is 300 times the original wager/bet, even if it’s under $600, or if your gambling winnings exceed $600
  • your winnings that are subject to federal income tax withholding (either gambling withholding or other withholding)

 

Federal tax is usually automatically deducted by the brick&mortar gambling establishments, but online gambling websites don’t usually deduct it, if not sure, ask.

 

Minimum age required to enter casinos in Oklahoma: 18+, however some counties require players to be 21+, but in general it’s 18+

 

Main pieces of gambling legislation: Oklahoma Statutes Title 21 §941 et seq.: Gambling, Title 3A §200 et seq.: Horse Racing Act

Oregon

Oregon casinos

Summary: Since 1976 raffles, Texas Hold’em, drawings, lotteries, Monte Carlo nights (casino games, table games, card games but no slots) and bingo games can be organized by non-profit 501 (c) charities. In 1992 VLTs (Video Lottery Terminals), slot machine like gaming machines were legalized, up to 5 of them can be placed in a location (as of 2021, there are 12,000 of them statewide). Casinos are still illegal in OR, except casinos of federally recognized tribes on tribal territory.

In 1988, Native American casinos were made legal, and in 1994, the first tribal casino opened in Oregon (there are 10 Indian casino currently).

UPDATE: full sports betting, fantasy sports betting and online sports betting were legalized in Oregon in 2019, this resulted in the addition of sports books, sports betting terminals to many of the existing casinos.

Social gambling (e.g.: poker game among friends, in someone’s home) are legal since 1973, small stakes only.

 

Casino gambling Oregon: illegal, except non-profit “casino nights” for fundraising + video lottery machines in licensed establishments, similar to slot parlors

Online casino gambling Oregon: technically illegal, but players are not prosecuted or fined, some online casino sites might be blocked

Native American casinos Oregon: legal, there are 10 casinos

Bitcoin, crypto gambling Oregon: not specifically regulated

 

This is a picture of the front gate of Spirit Mountain Casino which is the biggest land-based Native American casino in Oregon. Next to the picture, you can read about the gambling establishments, the legal status of online casinos, crypto casinos and tribal casinos in OR, taxation of winnings and legal gambling age in the state.
Spirit Mountain Casino

Biggest casino of Oregon: Spirit Mountain Casino, address: 27100 SW Salmon River Hwy, Grand Ronde, OR 97347

In operation since 1995, Spirit Mountain Casino is Oregon’s biggest gambling establishment. The Confederated Tribes of the Grand Ronde Community of Oregon own and operate the casino.

 

Games: around 2000 slots, around 50 tables (blackjack, Let it Ride, craps, Pai Gow Poker, American version of Roulette, Three Card Poker, Ultimate Texas Hold’em)

The casino has a poker room.

 

Video of Spirit Mountain Casino:

 

Opening hours: 6:00 AM – 4:00 AM, daily

UPDATE COVID-19: open

Dress code: no dress code officially

Entrance fee: no entrance fee

Meta review analysis: the casino has 4/5, good reviews, no major problems

 

Regulatory body: Oregon Police – Gaming Enforcement

 

Gambling tax Oregon: none. Tribal casinos in the state and VLTs are not subject to taxation or licensing fees.

Source: ORS 461.560 Taxation of sales and prizes

 

For players, taxation of gambling winnings in Oregon: taxable, 8% state tax, and 30% withholding tax for non US residents, including illegals (can be reclaimed but it’s expensive, you need a specialized company to help you with it, not worth it if you only won a couple of hundreds of $)

+ 24% federal tax if you won (net winnings, amounts are reduced by the wagers, bet of the player):

  • $600 or more at a horse track (or if the amount you won is 300 times your original wager, even if it’s under $600)
  • $1,200 or more at a slot machine or bingo game
  • $1,500 or more in keno winnings
  • $5,000 or more in poker tournament winnings
  • in case of other gambling activities not mentioned: federal tax is payable if what you have won is 300 times the original wager/bet, even if it’s under $600, or if your gambling winnings exceed $600
  • your winnings that are subject to federal income tax withholding (either gambling withholding or other withholding)

 

Federal tax is usually automatically deducted by the brick&mortar gambling establishments, but online gambling websites don’t usually deduct it, if not sure, ask.

 

Age requirement of casinos in Oregon: 18+, except for gambling establishments that serve alcohol, those are 21+

 

Main pieces of gambling legislation: 2020 Oregon Revised Statutes – Chapter 167 Offenses Against General Welfare and Animals

Pennsylvania

Pennsylvania casino gambling establishments, internet casino sites

The following forms of casino gambling are legal in Pennsylvania:

  • slot halls, gaming machines outside of casinos in any of Pennsylvania’s international and regional airports and truck stops
  • casinos
  • racinos (race tracks that have gaming machines and/or table games)
  • online casinos
  • satellite casinos of existing casino operations within 25 miles of the main establishment

 

No Indian casinos.

Social gambling (e.g.: poker game among friends in someone’s house) is technically illegal, but this is not really enforced, unlike in states like Illinois.

 

Casino gambling Pennsylvania: legal + racinos + gaming machines in international and regional airports and truck stops,

Online casino gambling Pennsylvania: legal

Native American casinos Pennsylvania: there aren’t any

Bitcoin, crypto gambling Pennsylvania: not specifically regulated

 

This is a picture of the main building of Parx Casino and Racing, which is the biggest land-based racino in Pennsylvania. Next to the picture, you can read about the gambling establishments, the legal status of online casinos, crypto casinos and tribal casinos in PA, taxation of winnings and legal gambling age in the state.
Parx Casino and Racing

Biggest casino of Pennsylvania: Parx Casino and Racing, address: 2999 Street Rd, Bensalem, PA 19020

Parx Casino and Racing (formerly known as Keystone Racetrack, and as Philadelphia Park).  In operation since 1974, originally only thoroughbred horse racing venue, but in 2006 it was extended with a casino section (on the picture to the left) turning it into a so called “racino” (race track + casino) the biggest of the Keystone State, and the biggest gambling establishment of any kind in the state.

 

Games: around 3300 slots, 188 tables (fusion*, Big Six Wheel, blackjack, roulette, Pai Gow Tiles, Pai Gow Poker, Four Card Poker, Texas Hold’em, Three Card Poker, baccarat + electronic tables: blackjack, roulette, texas hold’em and three card poker)

 

*Fusion: Hybrid table game that allows players to bet on up to 4 live blackjack and roulette games.

 

Video of Parx Casino and Racing:

 

Opening hours: 11:00–23:00, daily

UPDATE COVID-19: open

Dress code: no dress code officially

Entrance fee: no entrance fee

Meta review analysis: the casino has 4.5/5, good reviews, no major problems

 

Regulatory body: Pennsylvania Gaming Control Board

 

Games of chance tax Pennsylvania:

Casino tax:

  • 54-55% on slots (highest in the United States)
  • 14-16% on table games, poker

 

Pari-mutuel horse racing betting, progressive, tax rate depends on the amount of the pool:

  • up to USD 100,000 taxed at 3.25%,
  • and pools over USD 1 million taxed at 8.75% on the entire pool.

 

Sports wagering: Pennsylvania taxes sports wagering at 36%.

Gaming terminals outside of casinos: 52%, and 54% at airports

Online gambling:

  • online slots 54%.
  • online table games 14%.
  • fantasy sports betting 15%
  • sports betting 36%
  • poker 14%

 

For players, taxation of gambling winnings in Pennsylvania: taxable, usually at a rate of rate of 3.07%, and 30% withholding tax for non US residents, including illegals (can be reclaimed but it’s expensive, you need a specialized company to help you with it, not worth it if you only won a couple of hundreds of $)

+ 24% federal tax if you won (net winnings, amounts are reduced by the wagers, bet of the player):

  • $600 or more at a horse track (or if the amount you won is 300 times your original wager, even if it’s under $600)
  • $1,200 or more at a slot machine or bingo game
  • $1,500 or more in keno winnings
  • $5,000 or more in poker tournament winnings
  • in case of other gambling activities not mentioned: federal tax is payable if what you have won is 300 times the original wager/bet, even if it’s under $600, or if your gambling winnings exceed $600
  • your winnings that are subject to federal income tax withholding (either gambling withholding or other withholding)

 

Federal tax is usually automatically deducted by the brick&mortar gambling establishments, but online gambling websites don’t usually deduct it, if not sure, ask.

 

Minimum age required to gamble in Pennsylvania: 18+ (non-profit, horse racing betting, lottery), 21+ (everything else)

 

Main pieces of gambling legislation: Statutes of Pennsylvania – Consolidated Statutes – Title 4 Gaming

Rhode Island

Rhode Island gambling

Summary: Since 1992, VLTs (video lottery machines, similar to slot machines) are legal in licensed establishments. In 2012 casinos were legalized. In 2012, casinos were legalized. In 2015, poker was made legal and was introduced at the existing casinos.

Native American casinos are legal on a federal level since 1988, but there are no tribal casinos in RI.

UPDATE: sports betting and online sports wagering are legal in Rhode Island since 2018, in the casinos and by the RI Lottery, many existing casinos added

 

Casino gambling Rhode Island: legal + racinos (first state to allow racinos), there is only 1 casino, and 1 racino in Rhode Island

Online casino gambling Rhode Island: technically illegal, but players are not prosecuted or fined, some online casino sites might be blocked

Native American casinos Rhode Island: there are none

Bitcoin, cryptocurrency gambling Rhode Island: not specifically regulated

 

This is a picture of the main building of Twin River Casino Hotel, which is the biggest land-based racino in Rhode Island. Next to the picture, you can read about the gambling establishments, the legal status of online casinos, crypto casinos and tribal casinos in RI, taxation of winnings and legal gambling age in the state.
Twin River Casino Hotel

Biggest casino of Rhode Island: Twin River Casino Hotel, address: 100 Twin River Rd, Lincoln, RI 02865

The bigger of the two RI casinos. Twin River Casino Hotel is actually a racino, it started out as a race track in 1947, name Lincoln Park. It became a racino in 1992 with the introduction of VLTs. In 2005, it was acquired by Bally’s Corporation and was subsequently expanded (expansion cost $220 millions) and renamed to Twin River. Ever since that, it is Rhode Island’s biggest gambling establishment.

 

Games: around 4100 slots, 111 tables (blackjack – 51 tables, roulette – 8 tables, baccarat – 8 tables, Three Card Poker – 5 tables, craps – 4 tables, Spanish 21 – 5 tables, Let It Ride – 3 tables, Pai Gow Poker – 2 tables)

The racino also has a sports betting section with a racebook, and since 2018, a sportsbook too.

The casino has a poker room with 23 tables.

 

Video of Twin River Casino Hotel:

 

Opening hours: 24/7

UPDATE COVID-19: open

Dress code: no dress code officially

Entrance fee: no entrance fee

Meta review analysis: the casino has 4.5/5, good reviews, no major problems

 

Gambling regulatory agency: Rhode Island Department of Business Regulation: Gaming and Athletics section

 

Gambling tax Rhode Island:

Casino tax:

At Twin River, revenues taken are 71.15 percent to 74 percent, plus $767,687.
At Tiverton, revenues taken are 68.85 percent to 74 percent plus $384,996.

Table game revenue is taxed at a rate of either 17 or 19 percent depending on each casino’s total net
revenue in relation to the previous fiscal year. If a property’s revenue is up from the prior year it pays an
additional two percent.

Video Lottery Table Games: 59.91%

Table Games: 12.7%

Sports betting tax: 51% of revenue

 

For players, taxation of gambling winnings in Rhode Island: taxable, personal income tax applies, and 30% withholding tax for non US residents, including illegals (can be reclaimed but it’s expensive, you need a specialized company to help you with it, not worth it if you only won a couple of hundreds of $)

+ 24% federal tax if you won (net winnings, amounts are reduced by the wagers, bet of the player):

  • $600 or more at a horse track (or if the amount you won is 300 times your original wager, even if it’s under $600)
  • $1,200 or more at a slot machine or bingo game
  • $1,500 or more in keno winnings
  • $5,000 or more in poker tournament winnings
  • in case of other gambling activities not mentioned: federal tax is payable if what you have won is 300 times the original wager/bet, even if it’s under $600, or if your gambling winnings exceed $600
  • your winnings that are subject to federal income tax withholding (either gambling withholding or other withholding)

 

Federal tax is usually automatically deducted by the brick&mortar gambling establishments, but online gambling websites don’t usually deduct it, if not sure, ask.

 

Gambling age in Rhode Island: 18+ everything including casinos, except fantasy sports betting and online sports betting, which is 21+

 

Main pieces of gambling legislation: Rhode Island General Laws – Title 11 – Chapter 11-19 – Gambling and Lotteries

South Carolina

South Carolina gambling establishments, casino cruise ships

Summary: In 2000, all forms of gambling were banned in SC (except Native American gambling, which is exempt from this ban for legal reasons). The only exception were non-profit 501 (c) companies conducting gambling events for fundraising purposes (bingo only). And in 2001, the state owned South Carolina Education Lottery was established to increase the tax revenue, and help with education related expenses, something the state struggles with to this day.

Indian casinos are legal in South Carolina. However, there aren’t any in operation currently.

South Carolina casino cruise ships: There are also casino cruise ships in Myrtle Beach. These cruise ship take their passengers out into international waters, and once there, they open their casinos, and usually the same day, they return. This is completely legal, because it’s outside of the jurisdiction of South Carolina and the USA, and therefore, no casino license is needed (they don’t even pay any gambling tax).

Fantasy sports betting is not yet regulated in SC.

 

Casino gambling South Carolina: illegal

Online casino gambling South Carolina: technically illegal, but players are not prosecuted or fined, some online casino sites might be blocked

Native American casinos South Carolina: legal, currently none are in operation

Bitcoin, crypto gambling South Carolina: not specifically regulated

 

This is a picture of the casino cruise ship Big M Casino Cruise II, which houses the biggest casino and gambling establishment in South Carolina. Next to the picture you can read about the gambling establishments, the legal status of online casinos, crypto casinos and tribal casinos in SC, taxation of winnings and legal gambling age in the state.
Big M Casino Cruise II

Biggest casino of South Carolina: Big M Casino Cruise II, address: 4491 Mineola Ave, Little River, SC 29566

There are no brick & mortar casinos in South Carolina. The biggest casino in the state is aboard the casino cruise ship Big M Casino Cruise II, and it only opens when the ship reaches international waters outside the jurisdiction of the USA  (it’s a legal loophole).

Reservations are required, you have to book online, on their website, here.

 

Games: around 400 slots + video poker machines, 12 tables (8 blackjack tables, 3 Card Poker, Let it Ride, American Roulette, craps)

The casino has no poker room.

 

Video of Big M Casino Cruise II:


Opening hours: 11:00–16:00, except on Monday, when it’s closed

UPDATE COVID-19: open, except the roulette table, which is unavailable 

Dress code: no dress code

Entrance fee: $20 per person

Meta review analysis: The casino cruise ship has good reviews online, 4/5, reviewers claim that this is the best casino cruise ship in South Carolina (it’s certainly the biggest).

 

Regulatory body: South Carolina Department of Revenue (non-profit gambling), South Carolina Education Lottery (lottery, lottery type games, and related licenses)

 

Gambling tax South Carolina:

Non-profit bingo is not taxed with a specific gambling tax, but there are fees, which you can find here.

 

For players, taxation of gambling winnings in South Carolina: taxable, 7% state tax applies, and 30% withholding tax for non US residents, including illegals (can be reclaimed but it’s expensive, you need a specialized company to help you with it, not worth it if you only won a couple of hundreds of $)

+ 24% federal tax if you won (net winnings, amounts are reduced by the wagers, bet of the player):

  • $600 or more at a horse track (or if the amount you won is 300 times your original wager, even if it’s under $600)
  • $1,200 or more at a slot machine or bingo game
  • $1,500 or more in keno winnings
  • $5,000 or more in poker tournament winnings
  • in case of other gambling activities not mentioned: federal tax is payable if what you have won is 300 times the original wager/bet, even if it’s under $600, or if your gambling winnings exceed $600
  • your winnings that are subject to federal income tax withholding (either gambling withholding or other withholding)

 

Federal tax is usually automatically deducted by the brick&mortar gambling establishments, but online gambling websites don’t usually deduct it, if not sure, ask.

 

Gambling age South Carolina: 18+

 

Main pieces of gambling legislation: South Carolina Code of Laws Unannotated Title 16 – Crimes and Offenses CHAPTER 19 Gambling and Lotteries

South Dakota

South Dakota casino gambling establishments, Native American casinos, online betting

Summary: Casinos are legal in South Dakota since 1989. And in 1989, Video Lottery Terminals (VLTs) started popping up at the racetracks, turning them into so called “racinos” (racetrack + casinos = racino). And in 2020, sports betting was fully legalized, making it possible to bet on other sports, beside horse and greyhound races. This has resulted in the addition of sports books to many existing casinos.

The following forms of casino gambling are legal in South Dakota:

  • casinos, legal since 1989
  • small stakes gambling (businesses with liquor license can have slots, and poker tournaments provided players don’t wager more than $50 per session)
  • sports betting is fully legal since 2020, before 2020 only horse racing betting was allowed (and up until 1995 greyhound racing betting was legal too)
  • VLTs, video lottery terminals (up to 10 machines per location)

 

Indian casinos are also legal in South Dakota, the first one opened in 1993, there are 12 of them in total currently.

Social gambling is illegal in SD. However, it doesn’t seem to be enforced, unlike in Illinois and other strongly anti gambling states.

 

Casino gambling South Dakota: legal

Online casino gambling South Dakota: technically illegal, but players are not prosecuted or fined, some online casino sites might be blocked

Native American casinos South Dakota: legal, 12 tribal casinos

Bitcoin, crypto gambling South Dakota: not specifically regulated

 

This is a picture of the front gate Royal River Casino & Hotel, this is South Dakota's biggest casino. Next to the picture you can read about the gambling establishments, the legal status of online casinos, crypto casinos and tribal casinos in SD, taxation of winnings and legal gambling age in the state.
Royal River Casino & Hotel

Biggest casino of South Dakota: Royal River Casino & Hotel, address: 607 S Veterans St, Flandreau, SD 57028

Royal River is South Dakota’s biggest casino. In operation since 1990, this gambling establishment belongs to the Flandreau Santee Sioux Tribe. 21+.

 

Games: around 400 slots, around 10 tables (blackjack, Ultimate Texas Hold ‘Em Poker, Silverado Stud Poker, Mississippi Stud, Royal River Casino Blackjack Pit)

The casino has a poker room.

 

Video of Royal River Casino & Hotel:

 

Opening hours:24 hours at 9am Friday. Open 10am to 2am Sun-Thurs.

UPDATE COVID-19: open

Dress code: no dress code

Entrance fee: no entrance fee

Meta review analysis: The casino has good reviews online, 4/5, reviewers mostly complain about how expensive the place is, and about issues with the players cards, no major problems

 

Casino licensing and regulatory body: South Dakota Department of Revenue – South Dakota Commission on Gaming

 

Gambling tax South Dakota:

Casino tax: In total, South Dakota taxes casinos at 9% of adjusted gross proceeds. This includes
an eight percent gaming tax and an additional one percent tax for the general fund on a monthly basis.

Sports betting tax: 9%

 

For players, taxation of gambling winnings in South Dakota: taxable, personal income tax applies, and 30% withholding tax for non US residents, including illegals (can be reclaimed but it’s expensive, you need a specialized company to help you with it, not worth it if you only won a couple of hundreds of $)

+ 24% federal tax if you won (net winnings, amounts are reduced by the wagers, bet of the player):

  • $600 or more at a horse track (or if the amount you won is 300 times your original wager, even if it’s under $600)
  • $1,200 or more at a slot machine or bingo game
  • $1,500 or more in keno winnings
  • $5,000 or more in poker tournament winnings
  • in case of other gambling activities not mentioned: federal tax is payable if what you have won is 300 times the original wager/bet, even if it’s under $600, or if your gambling winnings exceed $600
  • your winnings that are subject to federal income tax withholding (either gambling withholding or other withholding)

 

Federal tax is usually automatically deducted by the brick&mortar gambling establishments, but online gambling websites don’t usually deduct it, if not sure, ask.

 

Age requirement of casinos in South Dakota:  21+ (casinos, sports betting ,VLTs, everything else)

 

Main pieces of gambling legislation: South Dakota Gaming Laws and Regulations

Tennessee

Tennessee casinos

Summary: Very few forms of gambling are legal in the state: only lottery (legal since 2003), charity bingo (legal since 2010), fantasy sports betting (2016) and online sports betting (since 2020).

Casinos and slot halls are not legal in TN.

Social gambling is illegal.

There are no Native American casino in Tennessee.

 

Casino gambling Tennessee: illegal

Online casino gambling Tennessee: technically illegal, but players are not prosecuted or fined, some online casino sites might be blocked

Native American casinos Tennessee: there are none

Bitcoin, crypto gambling Tennessee: not specifically regulated

 

Biggest casino of Tennessee: One of the 9 states which don’t have any casinos.

 

Regulatory body: Charitable Gaming | Tennessee Secretary of State

 

Casino tax Tennessee: N/A

 

For players, taxation of gambling winnings in Tennessee: not taxable on a state level, but you have to pay federal taxes, and 30% withholding tax for non US residents, including illegals (can be reclaimed but it’s expensive, you need a specialized company to help you with it, not worth it if you only won a couple of hundreds of $)

+ 24% federal tax if you won (net winnings, amounts are reduced by the wagers, bet of the player):

  • $600 or more at a horse track (or if the amount you won is 300 times your original wager, even if it’s under $600)
  • $1,200 or more at a slot machine or bingo game
  • $1,500 or more in keno winnings
  • $5,000 or more in poker tournament winnings
  • in case of other gambling activities not mentioned: federal tax is payable if what you have won is 300 times the original wager/bet, even if it’s under $600, or if your gambling winnings exceed $600
  • your winnings that are subject to federal income tax withholding (either gambling withholding or other withholding)

 

Federal tax is usually automatically deducted by the brick&mortar gambling establishments, but online gambling websites don’t usually deduct it, if not sure, ask.

 

Age requirement of casinos in Tennessee: N/A

 

Main pieces of gambling legislation: Tennessee Nonprofit Gaming Law, Tennessee Sports Gaming Act, Tennessee Code – Title 4 – State Government – Chapter 51 – Tennessee Education Lottery Implementation Law, Chapter 1360-03-05 Rules Related to the Fantasy Sports Act

Texas

Texas casinos

Casinos are illegal in Texas. However, Native American tribes have a special agreement with the state, and they can operate tribal gambling establishments.

Even though casinos are not legal, casino ships are. The casinos of these cruise ships are closed while docked, but as soon as they reach international waters, they open their casinos. The Carnival Cruise Line is the biggest name in the Texas casino cruise ship sector, and operates the vast majority of casino ships in TX.

 

Casino gambling Texas: illegal

Online casino gambling Texas: technically illegal, but players are not prosecuted or fined, some online casino sites might be blocked

Native American casinos Texas: legal, 2 Indian casinos (technically not casinos, they are Class II. gaming establishments, but everybody calls them casinos)

Bitcoin, crypto gambling Texas: not specifically regulated

 

This is a picture of the front gate of Kickapoo Lucky Eagle Casino Hotel, this is Texas' biggest casino. Next to the picture you can read about the gambling establishments, the legal status of online casinos, crypto casinos and tribal casinos in TX, taxation of winnings and legal gambling age in the state.
Kickapoo Lucky Eagle Casino Hotel

Biggest casino of Texas: Kickapoo Lucky Eagle Casino Hotel, address: 794 Lucky Eagle Dr, Eagle Pass, TX 78852

Also known as Lucky Eagle Casino, this is Texas’ biggest “casino” (technically not a casino, the2 tribal gambling establishment in the state are Class II. gaming establishments, slot halls with gaming machines only, without any table games, not real casinos technically, but everyone calls them casinos). Lucky Eagle is in operation since 1995, and belongs to the Kickapoo Traditional Tribe of Texas. 21+.

/Interesting fact: Technically the slots in Class II. gaming establishments are not actually slots, they are ‘electronic bingo machines’, made to look like slots. It’s a legal loophole, originally Class II. gambling establishments were not supposed to have slots, just bingo, pull tabs, punch board, tip jars, instant bingo. Nowadays tribal casinos don’t even try to hide the similarity and openly advertise them as slots./

 

Games: around 3300 slots (electronic bingo machines), no table games for legal reasons

The casino has a poker room and a bingo hall too.

 

Video of Kickapoo Lucky Eagle Casino Hotel:

 

Opening hours: 24/7

UPDATE COVID-19: open

Dress code: no dress code

Entrance fee: no entrance fee

Meta review analysis: The casino has good reviews online, 4/5, no major problems.

 

Regulatory body: Office of the Attorney General Texas

 

Casino tax, taxation of gambling establishments in Texas:

Native American casinos don’t pay any gamblign tax.

 

 

For players, taxation of gambling winnings in Texas: not taxable on a state level, but you have to pay federal taxes, and 30% withholding tax for non US residents, including illegals (can be reclaimed but it’s expensive, you need a specialized company to help you with it, not worth it if you only won a couple of hundreds of $)

+ 24% federal tax if you won (net winnings, amounts are reduced by the wagers, bet of the player):

  • $600 or more at a horse track (or if the amount you won is 300 times your original wager, even if it’s under $600)
  • $1,200 or more at a slot machine or bingo game
  • $1,500 or more in keno winnings
  • $5,000 or more in poker tournament winnings
  • in case of other gambling activities not mentioned: federal tax is payable if what you have won is 300 times the original wager/bet, even if it’s under $600, or if your gambling winnings exceed $600
  • your winnings that are subject to federal income tax withholding (either gambling withholding or other withholding)

 

Federal tax is usually automatically deducted by the brick&mortar gambling establishments, but online gambling websites don’t usually deduct it, if not sure, ask.

 

Age requirement of casinos in Texas:  21+ (sports betting, Native American casinos) and 18+ (lottery, non-profit gambling)

 

Main pieces of gambling legislation: Article 3, Section 47 of the Texas Constitution, Texas Penal Code, Chapter 47, Texas Occupations Code, Chapter 2001, Texas Occupations Code, Chapter 2153

Utah

Utah casinos

Gambling is not legal in Utah. All types of games of chance are illegal in the state. If it involves any money, it’s illegal.

Casinos are not legal in Utah. There are also no Native American gambling establishments in Utah.

 

Casino gambling Utah: illegal

Online casino gambling Utah: technically illegal, but players are not prosecuted or fined, some online casino sites might be blocked

Native American casinos Utah: there aren’t any

Bitcoin, crypto gambling Utah: not specifically regulated

 

Biggest casino of Utah: There aren’t any casinos in Utah.

 

Regulatory body: N/A

 

Available gambling business licences (the licenses which are available to private operators, private companies or individuals, not including Native American gambling, B2B, or gambling company employee licenses): N/A

 

Gambling tax Utah: N/A

 

For players, taxation of gambling winnings in Utah: taxable on a state level, 5%, and 30% withholding tax for non US residents, including illegals (can be reclaimed but it’s expensive, you need a specialized company to help you with it, not worth it if you only won a couple of hundreds of $)

+ 24% federal tax if you won (net winnings, amounts are reduced by the wagers, bet of the player):

  • $600 or more at a horse track (or if the amount you won is 300 times your original wager, even if it’s under $600)
  • $1,200 or more at a slot machine or bingo game
  • $1,500 or more in keno winnings
  • $5,000 or more in poker tournament winnings
  • in case of other gambling activities not mentioned: federal tax is payable if what you have won is 300 times the original wager/bet, even if it’s under $600, or if your gambling winnings exceed $600
  • your winnings that are subject to federal income tax withholding (either gambling withholding or other withholding)

 

Federal tax is usually automatically deducted by the brick&mortar gambling establishments, but online gambling websites don’t usually deduct it, if not sure, ask.

 

Minimum age to gamble in Utah: N/A

 

Main pieces of gambling legislation: Utah Code 76-10-1101, et seq.: Gambling, Utah Code 4-38-1, et seq.: Utah Horse Regulation Act

Vermont

Vermont casinos

Summary: Casinos are illegal in Vermont. Online casinos are also illegal (not enforced, players are not prosecuted). And there are no Indian casinos in VT.

 

Casino gambling Vermont: illegal

Online casino gambling Vermont: technically illegal, but players are not prosecuted or fined, some online casino sites might be blocked

Native American casinos Vermont: there aren’t any

Bitcoin, crypto gambling Vermont: not specifically regulated

 

Biggest casino of Vermont: One of the few states where there aren’t any casinos.

 

Regulatory body: Gambling – Office of the Vermont Attorney General

 

Casino tax Vermont: N/A

 

For players, taxation of gambling winnings in Vermont: taxable on a state level, 6%+ on any winnings of $600 or more, and 30% withholding tax for non US residents, including illegals (can be reclaimed but it’s expensive, you need a specialized company to help you with it, not worth it if you only won a couple of hundreds of $).

+ 24% federal tax if you won (net winnings, amounts are reduced by the wagers, bet of the player):

  • $600 or more at a horse track (or if the amount you won is 300 times your original wager, even if it’s under $600)
  • $1,200 or more at a slot machine or bingo game
  • $1,500 or more in keno winnings
  • $5,000 or more in poker tournament winnings
  • in case of other gambling activities not mentioned: federal tax is payable if what you have won is 300 times the original wager/bet, even if it’s under $600, or if your gambling winnings exceed $600
  • your winnings that are subject to federal income tax withholding (either gambling withholding or other withholding)

 

Federal tax is usually automatically deducted by the brick&mortar gambling establishments, but online gambling websites don’t usually deduct it, if not sure, ask.

 

Age requirement of casinos in Vermont: N/A

 

Main pieces of gambling legislation: Vermont Statutes Title 13: Crimes And Criminal Procedure Chapter 51: Gambling And Lotteries

Virginia

Virginia casinos

Only tribal casinos are legal in Virginia. Although tribal casinos are legal, none of the projects has been approved and/or completed yet, therefore, there are no Indian casinos in Virginia currently.  In the next few years it is expected that many of these casino projects will be completed.

UPDATE: Since 2018, historical racing machines are legal at race tracks (,which means racinos are legal in Virgina), and at “Rosie’s Gaming Emporium” off-track simulcast betting points, which operate essentially as slot halls. Historic horse racing terminals are taking advantage of a legal loophole, and are basically slot machines in appearance and function, except usually worse, and less fun, with fewer features and bonuses than the real thing.

 

Casino gambling Virginia: illegal

Online casino gambling Virginia: technically illegal, but players are not prosecuted or fined, some online casino sites might be blocked

Native American casinos Virginia: there aren’t Indian casinos in VA

Bitcoin, crypto gambling Virginia: not specifically regulated

 

 

This is a picture of the front main entrance and main building of Rosie’s Gaming Emporium in New Kent, right next to the Colonial Downs Racetrack. This is the biggest casino, gambling establishment in Virginia. Next to the picture you can read about the gambling establishments, the legal status of online casinos, crypto casinos and tribal casinos in VA taxation of winnings and legal gambling age in the state.
Rosie’s Gaming Emporium – New Kent

Biggest casino of Virginia: Rosie’s Gaming Emporium – New Kent, address: 10515 Colonial Downs Pkwy, New Kent, VA 23124

The New Kent Rosie’s doesn’t have the most slots (technically historical horse racing machines…, but everyone knows they are slots). This one has 600 slot machines, while the others, which are off track simulcast betting points, usually have 700. But this is located right next to the Colonial Downs Racetrack, and with that included, this is VA’s biggest gambling establishment, and the main Rosie’s location.

 

Games: 600 historical horse racing machines + racetrack + simulcast betting

The casino has no poker room.

 

Video of Rosie’s Gaming Emporium – New Kent:

I couldn’t find any video of the New Kent location. This is a video of another Rosie’s Gaming emporium location, but illustrates nicely how it looks inside and how these so called historic horse racing machines look like.

 

Opening hours:

8AM-2AM Sunday – Thursday
8AM-4AM Friday – Saturday

 

UPDATE COVID-19: open

Dress code: no dress code

Entrance fee: no entrance fee

Meta review analysis: The gambling establishment has good reviews online, 4/5, no major problems.

 

Regulatory body: The Office of Charitable and Regulatory Programs (OCRP), Virginia Lottery

 

Gambling tax Virginia:

Sports betting: tax rate is 15% of the gross revenue,

Non-profit gambling is not taxed.

 

For players, taxation of gambling winnings in Virginia: taxable on a state level, 4%+ on any winnings of $5000 or more, and 30% withholding tax for non US residents, including illegals (can be reclaimed but it’s expensive, you need a specialized company to help you with it, not worth it if you only won a couple of hundreds of $).

+ 24% federal tax if you won (net winnings, amounts are reduced by the wagers, bet of the player):

  • $600 or more at a horse track (or if the amount you won is 300 times your original wager, even if it’s under $600)
  • $1,200 or more at a slot machine or bingo game
  • $1,500 or more in keno winnings
  • $5,000 or more in poker tournament winnings
  • in case of other gambling activities not mentioned: federal tax is payable if what you have won is 300 times the original wager/bet, even if it’s under $600, or if your gambling winnings exceed $600
  • your winnings that are subject to federal income tax withholding (either gambling withholding or other withholding)

 

Federal tax is usually automatically deducted by the brick&mortar gambling establishments, but online gambling websites don’t usually deduct it, if not sure, ask.

 

Legal gambling age in Virginia: 18+, except sports betting and historic horse racing machines which are 21+

 

Main pieces of gambling legislation: Code of Virginia – Virginia Lottery Law

Washington

Washington gambling

Summary: The first form of gambling that was legalized in the state of Washington was horse racing betting in 1933. This was followed by non-profit gambling for fundraising purposes in 1963 (bingo and raffles). The Washington state Lottery (official name: Washington’s Lottery) was established in 1982. Card Clubs were legalized in 1997. In 2020 sports wagering, betting on other sports, not just on horse races, was legalized. However, online sports betting is not yet legal, only “bets placed and accepted at a tribe’s gaming facility only while the customer is physically present on the premises of that tribe’s gaming facility” according to HB 2638. Online sports betting and fantasy sports betting, two forms of gambling that are currently being legalized in many US states, are still illegal in WA.

The following forms of gambling are legal in Washington:

  • sports betting
  • non-profit gambling (bingo, raffles)
  • lottery (Washington’s Lottery)
  • card clubs

 

+Native American tribes were granted the rights to establish casinos and gambling establishments in 1992. Currently, there are 35 tribal casino in the Evergreen State. Amusement games (skill based or semi-skill based games, machines that award monetary prizes, or prizes exchangeable for money).

 

Casino gambling Washington: illegal, except Native American casinos

Online casino gambling Washington: technically illegal, but players are not prosecuted or fined, some online casino sites might be blocked

Native American casinos Washington: legal, there are 35 tribal casinos in WA

Bitcoin, crypto gambling Washington: not specifically regulated

 

 

This is a picture of a row of slot machines inside Muckleshoot Casino Resort. This is the biggest Indian casino in Washington. Next to the picture you can read about the gambling establishments, the legal status of online casinos, crypto casinos and tribal casinos in WA, taxation of winnings and legal gambling age in the state.
Muckleshoot Casino Resort

Biggest casino of Washington: Muckleshoot Casino Resort, address: 2402 Auburn Way S, Auburn, WA 98002

Muckleshoot Casino is Washington’s biggest casino. In operation since 1995, this gambling establishment belongs to the Muckleshoot Indian Tribe. 21+.

 

Games: around 3000 slots and around 70 tables (blackjack, Spanish 21, Lucky Stiff Blackjack, Lucky Ladies Blackjack*, EZ Baccarat,
roulette, craps)

The casino has simulcast betting kiosks, interactive lottery terminals.

The casino has a poker room with 35 tables.

 

*Lucky Ladies Blackjack: If you are new to this blackjack variant, then watch the video tutorial below to learn how to play.

 

Video of Muckleshoot Casino:

 

Opening hours: 24/7

UPDATE COVID-19: open

Dress code: no dress code officially

Entrance fee: no entrance fee

Meta review analysis: the casino has 4/5, good reviews, no major problems

 

Regulatory body: Washington State Gambling Commission

 

Casino tax Washington:

Tribal casinos don’t pay gambling tax.

 

For players, taxation of gambling winnings in Washington: not taxable on the state level, but federal tax needs to be paid on winnings, and 30% withholding tax for non US residents, including illegals (can be reclaimed but it’s expensive, you need a specialized company to help you with it, not worth it if you only won a couple of hundreds of $).

+ 24% federal tax if you won (net winnings, amounts are reduced by the wagers, bet of the player):

  • $600 or more at a horse track (or if the amount you won is 300 times your original wager, even if it’s under $600)
  • $1,200 or more at a slot machine or bingo game
  • $1,500 or more in keno winnings
  • $5,000 or more in poker tournament winnings
  • in case of other gambling activities not mentioned: federal tax is payable if what you have won is 300 times the original wager/bet, even if it’s under $600, or if your gambling winnings exceed $600
  • your winnings that are subject to federal income tax withholding (either gambling withholding or other withholding)

 

Federal tax is usually automatically deducted by the brick & mortar gambling establishments, but online gambling websites don’t usually deduct it, if not sure, ask.

 

Minimum age required to play in the casinos in Washington: 18+, except, in some counties casinos require the patrons to be 21+, and sports betting is also 21+

 

Main pieces of gambling legislation: Washington Gambling and Online Gambling Laws

West Virginia

West Virginia gambling establishments

Summary: Horse racing and greyhound racing were the first two forms of gambling which were legalized in 1931. VLTs (video lottery terminals, they are similar to slot machines) at race tracks were given the green light in 1994 turning the state’s race tracks into so called “racinos”, and in 2001 they started to appear in bars, pubs and in other places with a liquor license in some of the counties. In 2008, casino table games (roulette, craps etc..) were also legalized and appeared in the racinos.

In 2018, sports betting, fantasy sports betting and online sports betting in WV were legalized with Senate Bill 415, this has resulted in the addition of sports books at the racinos.

UPDATE: The West Virginia Lottery Interactive Wagering Act legalized online casino gambling in 2019.

The following forms of gambling establishments are legal in WV:

  • racinos
  • VLTs – video lottery terminals at licensed establishments
  • online casinos
  • 1 single casino, Casino Club at The Greenbrier, with special permission

 

There are no Native American casinos in West Virginia.

 

Casino gambling West Virginia: illegal on a state level, but the racetracks act as casinos, so called “racinos” (racetrack + casino), and some counties authorized slots, poker, and table games + there is one casino with special permission, Casino Club at The Greenbrier

Online casino gambling West Virginia: legal

Native American casinos West Virginia: there are none

Bitcoin, crypto gambling West Virginia: not specifically regulated

 

 

This is a picture of the front gate of Mountaineer Casino, Racetrack and Resort. This is the biggest racino in West Virginia. Next to the picture you can read about the gambling establishments, the legal status of online casinos, crypto casinos and tribal casinos in WV, taxation of winnings and legal gambling age in the state.
Mountaineer Casino, Racetrack and Resort

Biggest casino of West Virginia: Mountaineer Casino, Racetrack and Resort, address: 1420 Mountaineer Cir, New Cumberland, WV 26047

In operation since 1951, this is WV’s biggest racino, and gambling establishment of any kind. It’s thoroughbred racetrack and casino resort operated by Century Casinos, it was actually the USA’s first racino.

Games: around 1000 slots, around 30 tables (Blackjack, Craps, Roulette, Let It Ride, Mississippi Stud, and Spanish 21, Three Card Poker, Texas Hold’em Bonus, American Roulette)

The casino has a thoroughbred racetrack, and simulcast betting.

The casino has a poker room and a William Hill sports book too.

 

Video of Mountaineer Casino, Racetrack and Resort:

 

Opening hours:

Casino:

  • Mon – Thurs10am – 2am Fri 10am – 3am
  • Sat 9am – 3am Sun 9am – 2am

 

Sports book:

  • Sun – Thurs 10am – 12am
  • Fri – Sat 10am – 1am

 

UPDATE COVID-19: open

Dress code: no dress code officially

Entrance fee: no entrance fee

Meta review analysis: the casino has 4/5, good reviews, the most common complaints are that the slot machines are old and that the place is non-smoking, but no major problems

 

Casino regulatory body: Secretary of State – West Virginia Charitable Organizations Division (WVCOD), West Virginia State Lottery

 

Gambling tax West Virginia:

VLT tax:

46.5% of net terminal income

 

Casino tax:

35% tax on the licensee’s adjusted gross receipts

 

Online casino tax:

15% “privilege tax” on adjusted gross interactive wagering receipts

 

Sports betting tax:

10% tax on operators’ gross sports wagering revenue

 

For players, taxation of gambling winnings in West Virginia: not taxable on the state level unless they are winnings from West Virginia State Lottery, and are over $5000, in that case, a 6.5% tax is deductible. 30% withholding tax applies for non US residents, including illegals (can be reclaimed but it’s expensive, you need a specialized company to help you with it, not worth it if you only won a couple of hundreds of $).

+ 24% federal tax if you won (net winnings, amounts are reduced by the wagers, bet of the player):

  • $600 or more at a horse track (or if the amount you won is 300 times your original wager, even if it’s under $600)
  • $1,200 or more at a slot machine or bingo game
  • $1,500 or more in keno winnings
  • $5,000 or more in poker tournament winnings
  • in case of other gambling activities not mentioned: federal tax is payable if what you have won is 300 times the original wager/bet, even if it’s under $600, or if your gambling winnings exceed $600
  • your winnings that are subject to federal income tax withholding (either gambling withholding or other withholding)

 

Federal tax is usually automatically deducted by the brick & mortar gambling establishments, but online gambling websites don’t usually deduct it, if not sure, ask.

 

Age requirement of gamblign establishments in West Virginia: 18+ (lottery, non-profit gambling), 21+ (racinos, casinos, sports betting, online sports betting, VLT)

 

Main pieces of gambling legislation: West Virginia Code, Section 61-10

Wisconsin

Wisconsin – legal status of casinos, Native American gambling establishments

Summary: Casinos are not legal on a state level (this does not apply to Native American casinos). However, casinos and any form of table games are allowed, if the activity is approved through a local referendum.

Native American casinos are legal since 1988, and the first tribal casino in WI opened in 1992. There are 11 of them in the Badger State currently.

 

Casino gambling Wisconsin: illegal on a state level, but can be authorized through local referendum + Indian casinos

Online casino gambling Wisconsin: technically illegal, but players are not prosecuted or fined, some online casinos might be blocked

Native American casinos Wisconsin: legal, 11 tribal casinos

Bitcoin, crypto gambling Wisconsin: not specifically regulated

 

This is a picture of the main building and hotel section of Potawatomi Hotel & Casino. This is the biggest Indian casino in Wisconsin . Next to the picture you can read about the gambling establishments, the legal status of online casinos, crypto casinos and tribal casinos in WI, taxation of winnings and legal gambling age in the state.
Potawatomi Hotel & Casino

Biggest casino of Wisconsin: Potawatomi Hotel & Casino, address: 1721 W Canal St, Milwaukee, WI 53233

Potawatomi Hotel & Casino is Wisconsin’s biggest Native American casino. It is in operation since 1991 and it belongs to the Forest County Potawatomi Indian Tribe.

 

Games: around 2,500 slots, around 100 tables (various forms of blackjack, craps, baccarat, Let It Ride, Bonus Poker, Casino War, Three Card Poker, Texas Hold’em, American Roulette, Automatic Roulette and electronic roulette, blackjack, baccarat tables)

Additionally, the casino has a 1,350-seat bingo hall , and a simulcast betting section with 87 carrels.

The casino has a poker room with 20 tables.

 

Video of Potawatomi Hotel & Casino:

If you want to know more about this casino watch the following documentary about the gambling establishment, made for the tribal gaming venue’s 30 year anniversary. Plenty of video footage of the casino floor and the gaming machines in the latter half of the video.

 

Opening hours: 9 A.M. – 2 A.M., daily

UPDATE COVID-19: open, but only slots and electronic tables are available

Dress code: no dress code officially

Entrance fee: no entrance fee

Meta review analysis: the casino has 4/5, good reviews, the most common complaint is that the some of the staff is rude and unfriendly, but no major problems

 

Regulatory body: Office of Indian Gaming and Regulatory Compliance, State of Wisconsin – Department of Administration – – Division of Gaming

 

Gambling tax Wisconsin:

Native American gambling establishments pay somewhere between 1.75% and 6% of the net win, depending on the size of the gambling operation, it is set by the local governments.

Horse racing betting is charged with an admission tax, which is 50 cents per person entering the racetracks + some fees determined by the West’s Wisconsin Statutes Annotated – Gaming –  Chapter 562.

 

For players, taxation of gambling winnings in Wisconsin: taxable: 7.75% state tax, and 30% withholding tax applies for non US residents, including illegals (can be reclaimed but it’s expensive, you need a specialized company to help you with it, not worth it if you only won a couple of hundreds of $).

+ 24% federal tax if you won (net winnings, amounts are reduced by the wagers, bet of the player):

  • $600 or more at a horse track (or if the amount you won is 300 times your original wager, even if it’s under $600)
  • $1,200 or more at a slot machine or bingo game
  • $1,500 or more in keno winnings
  • $5,000 or more in poker tournament winnings
  • in case of other gambling activities not mentioned: federal tax is payable if what you have won is 300 times the original wager/bet, even if it’s under $600, or if your gambling winnings exceed $600
  • your winnings that are subject to federal income tax withholding (either gambling withholding or other withholding)

 

Federal tax is usually automatically deducted by the brick & mortar gambling establishments, but online gambling websites don’t usually deduct it, if not sure, ask.

 

Gambling age in Wisconsin: 18+, except casinos which serve alcohol, which are 21+

 

Main pieces of gambling legislation: Gambling Legislation

Wyoming

Wyoming gambling

The following forms of casinos are legal in the state of Wyoming:

  • Native American casinos
  • racinos (racetracks can have slot machine like historic horse racing machines since 2013)

 

Social gambling is legal in Wyoming, but only poker. Wyoming’s social gambling laws permit live poker as long as the house does not take a rake, this, unlike in other sates, extends to pubs, bars, etc., and does not necessarily have to take place in someone’s legal residence.

 

Casino gambling Wyoming: illegal

Online casino gambling Wyoming: technically illegal, but players are not prosecuted or fined, some online casinos might be blocked

Native American casinos Wyoming: legal, 6 tribal casinos

Bitcoin, crypto gambling Wyoming: not specifically regulated

 

This is a picture of the main building of Wind River Hotel and Casino. This is the biggest Indian casino in Wyoming . Next to the picture you can read about the gambling establishments, the legal status of online casinos, crypto casinos and tribal casinos in WY, taxation of winnings and legal gambling age in the state.
Wind River Hotel and Casino

Biggest casino of Wyoming: Wind River Hotel and Casino, address: 180 Red, Wolf Creek Dr, Riverton, WY 82501

Wind River Hotel and Casino, is Wyoming’s biggest Native American casino. It is in operation since 2008 and it belongs to the Northern Arapaho tribe.

 

Games: around 800 slots, around 10 tables (various forms of blackjack, Texas Hold’em)

Additionally, the casino has a 1,350-seat bingo hall , and a simulcast betting section with 87 carrels.

The casino doesn’t have a poker room. However, they host the annual Wyoming State Poker Championship.

 

Video of Wind River Hotel and Casino:

 

Opening hours: 24/7 according to their website

Live Texas Hold ‘Em:

  • Friday: 5PM to 1AM
  • Saturday 12PM – as long as there are players

 

Live blackjack:

  • Sunday – Thursday 11AM to 12AM
  • Friday – Saturday 11AM to 2AM

 

UPDATE COVID-19: open

Dress code: no dress code officially

Entrance fee: no entrance fee

Meta review analysis: the casino has 4/5, good reviews, the most common complaint is that the some of the staff is rude and unfriendly, but no major problems

 

Regulatory body: Wyoming Gaming Commission (except non-profit gambling, which is regulated by local law enforcement)

 

Gambling tax Wyoming: 

Tribal casinos do not pay a gambling tax.

Parimutuel horse racing betting:

Live and Simulcasting of Live Events – 1.5 % of the total amount wagered.
Historic Horse Racing terminals – 0.5 % of the total amount wagered.
+ Permitting Fees, License Fees, and Wyoming Bred Accreditation Fees, you can find these in the Wyoming State Statute 6-7-101.

Non-profit gambling is not taxed.

 

For players, taxation of gambling winnings in Wyoming: not taxable because there is no state income tax, 30% withholding tax applies for non US residents, including illegals (can be reclaimed but it’s expensive, you need a specialized company to help you with it, not worth it if you only won a couple of hundreds of $).

+ 24% federal tax if you won (net winnings, amounts are reduced by the wagers, bet of the player):

  • $600 or more at a horse track (or if the amount you won is 300 times your original wager, even if it’s under $600)
  • $1,200 or more at a slot machine or bingo game
  • $1,500 or more in keno winnings
  • $5,000 or more in poker tournament winnings
  • in case of other gambling activities not mentioned: federal tax is payable if what you have won is 300 times the original wager/bet, even if it’s under $600, or if your gambling winnings exceed $600
  • your winnings that are subject to federal income tax withholding (either gambling withholding or other withholding)

 

Federal tax is usually automatically deducted by the brick & mortar gambling establishments, but online gambling websites don’t usually deduct it, if not sure, ask.

 

Minimum age to gamble in Wyoming: 18+

 

Main pieces of gambling legislation: Chapter 17 Wyoming Lottery (§§ 9-17-101 — 9-17-128), Wyoming Statutes Title 11 – Agriculture, Livestock And Other Animals Chapter 25 – Pari-mutuel Wagering

 

 

Casino gambling legal status USA – sorted by states and type
State Land-based casinos Online casinos Tribal casinos Crypto casinos
Alabama illegal illegal legal not specifically regulated
Alaska illegal illegal illegal not specifically regulated
Arizona illegal illegal legal not specifically regulated
Arkansas legal illegal illegal not specifically regulated
California illegal illegal legal not specifically regulated
Colorado legal illegal legal not specifically regulated
Connecticut illegal illegal legal not specifically regulated
Delaware legal legal illegal not specifically regulated
Florida legal illegal legal not specifically regulated
Georgia illegal illegal illegal not specifically regulated
Hawaii illegal illegal illegal not specifically regulated
Idaho illegal illegal legal not specifically regulated
Illinois legal illegal illegal not specifically regulated
Indiana legal illegal legal not specifically regulated
Iowa legal illegal legal not specifically regulated
Kansas legal illegal legal not specifically regulated
Kentucky illegal, but racinos are legal illegal illegal not specifically regulated
Louisiana legal illegal legal not specifically regulated
Maine legal illegal legal not specifically regulated
Maryland legal illegal illegal not specifically regulated
Massachusetts legal illegal legal not specifically regulated
Michigan legal legal legal not specifically regulated
Minnesota illegal illegal legal not specifically regulated
Mississippi legal illegal legal not specifically regulated
Missouri legal illegal legal not specifically regulated
Montana illegal illegal legal not specifically regulated
Nebraska illegal illegal legal not specifically regulated
Nevada legal illegal legal not specifically regulated
New Hampshire illegal illegal illegal not specifically regulated
New Jersey legal legal legal not specifically regulated
New Mexico legal illegal legal not specifically regulated
New York legal illegal legal not specifically regulated
North Carolina illegal illegal legal not specifically regulated
North Dakota legal illegal legal not specifically regulated
Ohio legal illegal illegal not specifically regulated
Oklahoma illegal illegal legal not specifically regulated
Oregon illegal illegal legal not specifically regulated
Pennsylvania legal legal illegal not specifically regulated
Rhode Island legal illegal illegal not specifically regulated
South Carolina illegal illegal legal not specifically regulated
South Dakota legal illegal illegal not specifically regulated
Tennessee illegal illegal illegal not specifically regulated
Texas illegal illegal legal not specifically regulated
Utah illegal illegal illegal not specifically regulated
Vermont illegal illegal illegal not specifically regulated
Virginia illegal, but racinos are legal illegal illegal not specifically regulated
Washington illegal illegal legal not specifically regulated
West Virginia illegal, but racinos are legal legal illegal not specifically regulated
Wisconsin illegal illegal legal not specifically regulated
Wyoming illegal, but racinos are legal illegal legal not specifically regulated

 

US overseas unincorporated territories

Casino gambling legal status in the US territories – sorted by type
Territory Land-based casinos Online casinos Tribal casinos Crypto casinos
American Samoa illegal illegal illegal not specifically regulated
Guam illegal illegal illegal not specifically regulated
Northern Mariana Islands legal in the process of being legalized illegal not specifically regulated
Puerto Rico legal in the process of being legalized illegal not specifically regulated
US Virgin Islands legal legal illegal not specifically regulated

 

 

USA cryptocurrency, bitcoin casinos

Games of chance using cryptocurrencies are not specifically regulated in the United States. Regular gambling laws apply, which was made clear in a 2015 court case, which created a legal precedent for cryptocurrency gambling in the USA.

Seals with Clubs, then largest bitcoin poker platform operating out of Nevada and willfully ignoring US gambling legislation. The owner thought that federal and state level gambling laws do not apply to him because he only used cryptocurrency,, therefore it counts as ‘social gambling’. Also he thought poker is not gambling, it’s a game of skill (which it is in a few countries and in a few others it’s a sport, not gambling, but in the US it’s clearly considered gambling). He did not have a lawyer at that time, and was independent of “big business”, no venture capital also.

/Comment: I had the chance to talk to the owner Bryan Micon, briefly online, back in 2015. I was researching stuff for my bitcoin casino gambling section and I ran into him online on the biggest bitcoin forum Bitcointalk.org. He was really unprofessional, teenager-like (even though he was almost 40), and didn’t care, ignored the legal ramifications of his business entirely. And after trying to ask questions he just blocked me. He was sort of a bitcoin “cool guy” spouting the usual nonsense that people like to hear, that crypto is going to save the world and free us from the 1%, big business, and the government. Would be nice.. He also regularly uploaded videos of him smoking marijuana online and openly talking about his drug use, even though it’s illegal and also against Yotube’s policies. His YouTube channel has been removed since. This was destined to fail./

The courts clearly did not agree with him.* However, because this was the first time for such an infraction in the US, and it had no legal precedent at that time, the judge was very lenient and only sentenced him to 3 years probation and a moderate fine of $25 000, which is very little considering the $ hundreds of thousands he allegedly made over the years. Not to mention, before anything happened, he operated for about 5 years without so much as a warning from the government.

At any rate, with this court case, it became clear, undoubtedly, that gambling laws apply to cryptocurrency gambling platforms as well, despite it being not specifically regulated.

 

Source:

*FOX Sports – Vegas Man gets Probation, Fine in illegal online Poker Case

 

 

Native American casinos USA

Native American tribes can establish casinos since 1988 according to the Indian Regulatory Act*. The US casino industry is nowadays dominated by the Native American tribes*. Native American casinos can be found in 32 states, whereas casinos, not including tribal casinos, are only legal in 28 states. Consequently the size and weight of the Native American casino sector is almost bigger than the regular, private casino sector, and it is growing faster too (the situation is the same in Canada as well).

Native American tribal casinos are legal in the following 31 states:

 

16 of these states only have tribal casinos and have no casinos otherwise, these are: Alabama, Arizona, California, Connecticut, Idaho, Minnesota, Montana, Nebraska, North Carolina, North Dakota, Oklahoma, Oregon, South Carolina, Texas, Washington, West Virginia, Wisconsin, Wyoming.

Source:

*Indian Gaming Regulatory Act 1988

 

Other forms of gambling in the USA

There were no legal lotteries in the USA between 1894 and 1964. However, during the ’60s, lotteries also started to emerge as a form of supplement tax revenue for states. The first state to legalise lotteries was New Hampshire in 1964 and New York followed in 1967. However, the first modern lottery with considerable commercial success in the USA was the New Jersey lottery, established in 1971. Pari mutuel horse betting was also gradually legalised in most states during the twentieth century.

By now, most US states have some kind of legal gambling. There are currently 44 states that operate a state lottery and 3 of the 5 territories. UPDATE 2021: Since 2018 sports betting is also possible to be legalized in any of the states, and 28 states. Apart from sports betting, casinos, online gambling and the lottery, non-profit gambling, most often bingo only is also legal in most states.

 

*Source: The Future of the Gambling Industry in the United States

 

 

 

The following online gambling websites accept players from the USA:

RichPrize Casino

This is RichPrize Casino's animated GIF banner advertising their new exclusive games and their free spins and casino bonuses. You can read about these promotional offers below the animated banner. By clicking on the banner you will be taken to the casino's website where you can register and play.
RichPrize Casino bonus offers
USA and Canada players are accepted. However, US players can only deposit and withdraw money using cryptocurrencies! (this restriction only applies to US play