Simon’s Guide to USA Gambling and Online Betting Sites

This a picture of various neon signs of casinos at night in Las Vegas. On this page you can find detailed information about gambling, online gambling, bingo, online bingo, non-profit bingo, poker, online poker, sports betting, wagering, online lottery and bitcoin gambling laws, rules, legislation in all 50 states of the United States of America.

Guide to the legal status of various forms of gambling and online gambling in the USA and in all 50 states and 5 territories

 

A study recently published came to the conclusion that in terms of online gambling, the USA’s gambling legislation is the most complex in the world (and I can definitely agree, this took 3 months to put together…). This makes the US online gambling market overly complicated for players and operators alike. I’m here to at least try to make it simple and easy to understand for players, as much as possible. Currently, out of the 50 states and 5 inhabited overseas territories 35 has legalized some form of online gambling, and online gambling (except horse and dog racing betting, online lottery and since 2018 online sports betting) is still illegal on a federal level (or at least financial transactions related to online gambling, see below, at UIGEA, to make it simpler, going forward, we assume it’s illegal on a federal level, unless specifically made legal by a state or territory, it’s definitely de facto illegal).

To date, as much as an estimated 72%* of the world’s online casinos are closed to US visitors (due to overly complex legal environment, and the hostility of certain states towards online gambling), which means that  it is not that easy for US players to find really good online casinos (especially a casino that has a sportsbook and poker as well, you can see them below).

First of all, US players are not prosecuted or fined in any way for playing in non-US online casinos and gambling websites. But in case of domestic, US-registered online operations, the online gambling website (with a few exceptions, see below) can only accept players from the state it is registered in.

Despite all this, domestic online gambling in the USA is definitely growing fast, and already, 35 US states and territories legalized some form of online gambling, and in the next 10 years this will probably increase to 40+.

Land-based gambling is as old as the USA itself (actually predates it, but games of chance only started to be legalized and regulated in the 19th century) and online gambling in the USA is legal since 2011, that year, the DOJ’s (Department of Justice) reversed its former stance on the Wire Act of 1961**. This made it possible for states to legalize intrastate online gambling.

And legal online sports betting in the US became a possibility in 2018, when The Supreme Court struck down the 1992 Professional and Amateur Sports Protection Act,*** which previously was interpreted in such a way that it made online sports betting impossible (except for horse and dog racing betting, which was legal in some states even before that).

Nevertheless, online gambling in the USA remains a complicated and a controversial topic. You can see a state by state breakdown below, and you can see the online casinos which accept American players below (most have poker and/or sports betting too).

 

 

Online casinos, which accept players from the USA

The following online gambling websites accept players from the USA:

Miami Club Digital Casino Destination

This is Miami Club gambling website's GIF animated banner displaying the various bonuses and promotional offers offered currently and their terms and conditions and required player protection information. The picture also acts as a link and by clicking on it you will be taken to the gambling website, where you can check out the most recent 2022 bonuses, promotions and you can register and play if your over the age of 18.

Miami Club 18+

  • Welcome bonus, 100% up to $100 on your first 8x deposit (up to $800 total)
  • Exclusive bonus code: MIFREE20, $20.00 free, every month, not just for new players, for returning players as well
  • Free spins, use coupon HOTWINGS to get 150% up to $150 plus 30 spins on the Funky Chicken 5-reel, limited time only (by the time you are reading it probably expired, only valid for a few days)

USA players accepted, Canada, Netherlands, Israel, France, Australia and UK players are not accepted.

Playthrough requirements and wagering limitations

Check the gambling website for the most recent bouse promotions and playthrough requirement and wagering limitation information. The deposit bonus amount must be wagered 40x times before withdrawal, depending on the type.
Type of game: Count towards wagering requirement: 
Keno, Dazzling Dice, Poker Slots, Bingo Bucks - 100%
Table games 10%
Blackjack or video poke 10%
Slots 100%
Roulette, Craps or Baccarat 0% - Forbidden!
 
Wagering limitation:
  • UPDATE 2022: The wagering of any portion of a non-deposit bonus on Roulette, Craps or Baccarat games is strictly forbidden!
  • Currently, bonuses are not available to players registering accounts from the following countries: Russia, Ukraine.
  • Bonuses cannot be combined.
  • Miami Club casino requires that a deposit of at least $25 is made on all accounts before any cash withdrawal is processed to comply with anti money laundering laws + mandatory ID check required by law (law to fight financing of terrorism and payment processor require this as well). The deposited $25 can be withdrawn afterwards with the winnings.

Bet Online Casino, Bookmaker & Poker

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
  • 25% sports betting reload on every qualifying bet, code: LIFEBONUS 
  • +100% welcome match bonus up to 100% on your first deposit using Bitcoin, Bitcoin Cash, Ethereum, Ripple, Litecoin or DASH. No code required + 5% crypto boost afterwards on future deposits
  • 10% weekly rebate, cashback for returning players

You can read the review of BetOnline here. List of countries, from which they do not accept players can be found in the review and below. North American players accepted.

Playthrough requirements and wagering limitations

All bonuses, free spins, and other promotional offer are subject to the following wagering limitations and playthrough requirements. Although, we strive to update this  section often, it's best if you check the company's website for the latest and up to date bonus terms and conditions (they change it quite often, with every new bonus, it's possible we have missed something, or it's no longer up to date).
Playthrough requirements of every bonus and promotion:
  • The deposit bonus amount must be wagered 30 times before withdrawal, usually (sports betting and poker bonuses 10x)
  • Forfeiting the bonus will result in the bonus and any subsequent winnings associated with it to be removed from players accounts.
  • Only one bonus can be active at a time, playthrough requirements must be met before additional promotions can be received.
  • Players must use the related bonus code in order to receive a bonus (if it has a code, not every promotion requires one).
  • Bonus funds will only be available on the Betsoft games, the other providers are not eligible,, unless otherwise stated.
  • In cases where rollover or other criteria specified in the individual bonus terms and conditions are not met within 30 days, any remaining bonus funds and associated winnings will be forfeited automatically.
  • Wagering requirements must be fulfilled before any winnings can be withdrawn.

Playthrough requirement contributions: The following table show the contribution of the various types of games towards the fulfillment of the wagering requirement.
Game types: Contribution:
Slots (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%
This only applies to casino bonuses, sports betting or poker bonuses have different wagering limitations (can be found on the company's website). BetOnline does not accept players from:

Fair Go Aussie Themed Casino

This is an animated gif banner ad featuring all the current 2022 promotions, bonuses of FairGo Australian ("Aussie") themed casino. The picture also act as a link, by clicking on it you will be taken to the free to play area of the casino, where you can try out their games for free without spending any money, and you can register a real player account if you are 18+. Terms and conditions and requirements can be seen below the banner.

Fair Go Australian casino, 18+

Promotions:
  • 100% welcome bonus up to $200, on your first 5 deposits (total $500), coupon code: WELCOME
  • 100 free spins with code: DOD-GOW (limited time only, please let me know when the code expires)
  • 150% bonus and 50 spins on the new slot Lil Red ($20 minimum deposit requirement), coupon code: LILRED150, or on the slot Hyperwins, bonus code: GETHYPED
  • Special Neosurf bonus, deposit using Neosurf and get a 200% welcome bonus (only once per player), promo code: 200-NEO

Only one bonus can be active at a time. North American players are accepted at the casino. FairGo Casino does not accept players from: Moldova, Israel, UK. You can read the full review of Fair Go casino here.

Playthrough requirements and wagering limitations

Disclaimer: The casinos is not actually an Australian online casino, the company is not registered in Australia, it's only "Aussie" themed.
All bonuses, free spins, and other promotional offer are subject to the following wagering limitations and playthrough requirements. Although, we strive to update this  section often, it's best if you check the company's website for the latest and up to date bonus terms and conditions (they change it quite often, with every new bonus, it's possible we have missed something, or it's no longer up to date). Terms and conditions of every bonus and promotion:
  • Players from the following countries do not qualify for any bonuses: Albania, Armenia, Azerbaijan, Belarus, Bosnia and Herzegovina, Brazil, Bulgaria, Hungary, Indonesia, Kazakhstan, Kyrgyzstan, Lithuania, North Macedonia, Malaysia, Mauritius, Moldova, Montenegro, Poland, Romania, Russia, Germany, Slovakia, Slovenia, Tajikistan, Thailand, Turkmenistan, Ukraine, United Kingdom, Uzbekistan.
  • Only one bonus can be active at a time.
  • Only real money players, who completed the registration are eligible for a bonus.
  • No deposit bonuses hold a maximum cash out limit which is 5x the bonus amount unless otherwise specified.

Playthrough requirement:
  • The deposit bonus amount must be wagered 60 times before withdrawal, unless otherwise stated.

Wagering requirement contributions: The following table show the contribution of the various types of games towards the fulfillment of the wagering requirement.
Game types: Contribution:
Slots (a.k.a. Pokies) 100%
All types of Blackjack, Video Poker, Craps, American Roulette, Baccarat and other table games and non-pokies games 0%

 

Sources:

Online Gambling Access Around The World

**The complete text of the memo – Obama on gambling and online gambling in the USA, original intent of the Wire Act

***Murphy, Governor of New Jersey, et al. v. National Collegiate Athletic Association – Supreme Court of United States

 

Summary:

 

 

Legal status of online gambling in the USA – main pieces of the federal gamblign legisaltion

 

There are three acts with paramount importance: the Wire Act of 1961, and the UIGEA (Unlawful Internet Gambling Enforcement Act) signed into law in 2006, and the 1992 Professional and Amateur Sports Protection Act. Interpretations, reinterpretations, and contradictions of these two were decisive to the present legal status of online gambling in the USA. The latest two milestones of US online gambling regulations were the memo issued by the DOJ in 2011, and the judicial overturning of the Professional and Amateur Sports Protection Act in 2018.

Details:

The Federal Wire Act of 1961
The Federal Wire Act of 1961 was part of a package of bills introduced by then US Attorney General Robert F. Kennedy in his attempt to fight organised crime. He sought to do this by cutting the funds of crime syndicates, which at the time consisted mainly of profits gained through illegal interstate bookmaking activities. These were in many cases conducted using the prominent telecommunications tools of the era, the telephone, and the telegraph. The section of the Act relevant to online gambling in the USA is the following:

“Whoever being engaged in the business of betting or wagering knowingly uses a wire communication facility for the transmission in interstate or foreign commerce of bets or wagers or information assisting in the placing of bets or wagers on any sporting event or contest, or for the transmission of a wire communication which entitles the recipient to receive money or credit as a result of bets or wagers, or for information assisting in the placing of bets or wagers, shall be fined under this title or imprisoned not more than two years, or both.”

If you made your way through the quirky sentence, intuition probably tells you that it only applies to sports betting. According to several historic cases, most interpretations, and discussions and the enactment of the Act mentioned in the 2011 memo prove that it was indeed only meant to impose regulations on sports betting activities. Moreover, it only seems to address the technological infrastructure of the era it was crafted in.

In fact, many amendments proposed through the ’90s sought to make the act more technologically neutral, which suggests that the people proposing these amendments didn’t believe it applied to the internet, or anything besides what “wire communication facility” meant at the time of its enactment.

All this didn’t stop the US Department of Justice from interpreting the Act as a broad scale prohibition on gambling using any means of telecommunication, including the internet. Moreover, the Act only mentioned interstate transmissions expressly, but the reasoning of the DOJ for using the act to prohibit intrastate online gambling was that the internet and the telephone are inherently interstate media. Even today, online gambling is considered illegal on a federal level, largely due to the Wire Act.

*Wire Act and its effect on online gambling legislation is Michelle Minton’s white paper: The Original Intent of the Wire Act and Its Implications for State-based Legalization of Internet Gambling, from the University of Nevada, Las Vegas

UIGEA (Unlawful Internet Gambling Enforcement Act) - 2006

In 2009, the New York’s lottery division and the Illinois governor’s office wrote to the Department of Justice Criminal Division seeking an opinion on the legality of online lottery sales. While the Criminal Division asserted that offering lotteries online within the state would violate the Wire Act, they did acknowledge that such interpretation contradicts the UIGEA, which expressly excludes intrastate online gambling, making it legal.

The UIGEA was considered to be quite faulty in its phrasing, because actually it didn’t ban online gambling, nor did it define, what is unlawful internet gambling. Instead, it prohibited payment processors from processing transactions related to online gambling in the USA.

Another strange thing about the UIGEA is that it specifically exempts online horse race and greyhound betting. And this is why online horse and greyhound betting and online lottery are the only kinds of online gambling that were legal before 2006.

The DOJ Memo Reinterpreting the Wire Act

In 2011, partly in response to the New York lottery divisions inquiry, the DOJ released a memo*, which represented a 180 degrees reversal of their previous interpretation of the Wire Act. The memo declared that because lottery is not related to sports betting, it falls outside the scope of the Wire Act. The decision, (apart from allowing the state of Illinois to conduct online lottery), dispelled the ambiguity surrounding the Wire Act’s actual scope and it opened the door for states to legalize online gambling within their borders.

*The complete text of the memo on justice.gov

1992 Professional and Amateur Sports Protection Act
The 1992 Professional and Amateur Sports Protection Act, among other things, prohibited sports betting and online sports betting on a federal level (except harness and dog racing betting).  However, it was declared unconstitutional in 2018 by the Supreme Court, which opened the way for states and Native American tribes to engage in online sports betting. Asa direct result, 16 states have legalized online sports betting since 2018.

You can read the details here: Professional and Amateur Sports Protection Act of 1992

 

The legal status of online gambling in the US, state-by-state

 

In total, 38 states & territories have legalized some forms of online gambling in the USA as of now:

  • Arkansas
  • California
  • Connecticut
  • Delaware
  • Delaware
  • Georgia
  • Georgia
  • Illinois
  • Iowa
  • Kansas
  • Kentucky
  • Louisiana
  • Maine
  • Maryland
  • Massachusetts
  • Michigan
  • Minnesota
  • Nevada
  • Nevada
  • New Hampshire
  • New Jersey
  • New Jersey
  • New York
  • North Dakota
  • Ohio
  • Oregon
  • Pennsylvania
  • Rhode Island
  • South Dakota
  • Tennessee
  • Texas
  • US Virgin Islands (unincorporated overseas territory)
  • Puerto Rico (unincorporated overseas territory)
  • Northern Mariana Island (unincorporated overseas territory)
  • Vermont
  • Virginia
  • Washington
  • West Virginia

 

Online gambling in most of these states and territories is only allowed on an intrastate basis. This means that e.g.: poker players from Nevada are only allowed to play poker against players from Nevada, and only on platforms offered specifically for the Nevada market.
However, this is slowly changing, and some interstate agreements were signed over the years. And there are still also many offshore gambling websites, which accept US players (they don’t have these limitations).

The two tables below summarize the legal status of different forms of gambling, online gambling in all the US states and territories, namely: casino gambling, bingo, poker, sports wagering, lottery, and other lottery like games like pull tabs. You can find a list of online gambling sites, which accept US players below the table.

 

Legal status of gambling in the USA in the 50 states and 5 territories

You will often see in the table below “illegal, Native American casinos only” in the casino gambling column, which can be confusing to people not intimately familiar with the US gambling situation (or the Canadian gambling situation, which is very similar). The Native American tribes are partially or wholly exempt form the limitations dictated by a state’s gambling legislation (but not the federal limitations, which apply to them as well). Therefore, you will see Native American casinos* in strongly anti gambling states, e.g.: states from the Bible Belt.

*’Native American’ casinos is preferred, ‘tribal casinos’ is also acceptable, but ‘Indian casinos’ is nowadays seen as impolite, politically incorrect, and it is not often used anymore in official context, but all three mean the same thing. First Nations is not used in conjunction with US tribes, that designation is exclusively used for Canadian aboriginals.

 

 Gambling in the USA – sorted by states and type
State Casino
gambling
Bingo Poker Sports
betting
Lottery, scratch cards, keno
Alabama illegal, Native American casinos only legal, but non-profit only legal, very restricted, only “social poker games” are allowed legal, but only horse racing betting and dog racing betting illegal
Alaska illegal legal, but non-profit only legal, very restricted, only “social poker games” are allowed (small stakes between friends) legal, but only traditional Alaskan sports and activities, non-profit only illegal
Arizona illegal, Native American casinos only legal, non-profit only legal, small stakes social gambling only, except in tribal casinos legal, horse and dog racing betting only legal, monopoly of Arizona State Lottery
Arkansas legal legal, but non-profit only legal within casino only legal legal, keno is illegal, monopoly of Arkansas Scholarship Lottery
California illegal, Native American casinos only legal, but non-profit only legal, in card clubs and Indian casinos only legal legal, monopoly of California State Lottery
Colorado legal, restricted to Central City, Black Hawk and Cripple Creek + Indian casinos legal, but non-profit only legal legal legal, monopoly of Colorado Lottery
Connecticut illegal, Native American casinos only legal, but non-profit only legal, social gambling among friends and in Indian casinos legal legal, monopoly of Connecticut Lottery
Delaware legal, state owned casinos, owned by the Delaware Lottery legal, but non-profit only legal legal legal, monopoly of Delaware Lottery
Florida legal + Native American casinos legal, but non-profit only legal, in casinos or small stakes social gambling legal, horse racing, dog racing betting only legal, monopoly of Florida Lottery
Georgia illegal legal, but non-profit only illegal illegal legal, monopoly of Georgia Lottery
Hawaii illegal illegal illegal, except social gambling illegal illegal
Idaho illegal, Native American casinos only legal, but non-profit only illegal legal, horse racing betting only legal, monopoly of Idaho Lottery
Illinois legal legal, but non-profit only legal legal legal, monopoly of Illinois State Lottery
Indiana legal + Native American casinos legal, but non-profit only legal legal legal, monopoly of Indiana Hoosier Lottery
Iowa legal + Native American casinos legal, but non-profit only legal legal legal, monopoly of Iowa Lottery Authority
Kansas legal + Native American casinos legal, but non-profit only legal legal legal, monopoly of Kansas Lottery
Kentucky illegal, but there are racinos legal illegal legal, horse racing betting only legal, monopoly of Kentucky Lottery
Louisiana legal + Native American casinos legal, but non-profit only legal legal legal, monopoly of Louisiana Lottery Corporation
Maine legal + Native American casinos legal, but non-profit only legal legal legal, monopoly of Maine State Lottery
Maryland legal legal, but non-profit only legal legal legal, monopoly of Maryland Lottery
Massachusetts legal + Native American casinos legal, but non-profit only legal legal legal, monopoly of Massachusetts State Lottery
Michigan legal + Native American casinos legal, but non-profit only legal legal legal, monopoly of Michigan Lottery
Minnesota illegal, Native American casinos only legal, but non-profit only legal legal, horse and dog racing betting only legal, monopoly of Minnesota State Lottery
Mississippi legal + Native American casinos legal, but non-profit only legal illegal illegal
Missouri legal + Native American casinos legal, but non-profit only legal legal, horse racing betting only legal, monopoly of Missouri Lottery
Montana illegal, Native American casinos only illegal legal legal legal, monopoly of Montana Lottery
Nebraska illegal, Native American casinos only legal, but non-profit only illegal legal, horse racing betting only legal, monopoly of Nebraska Lottery
Nevada legal + Native American casinos legal legal legal illegal
New Hampshire illegal legal, but non-profit only legal, but non-profit only legal legal, monopoly of New Hampshire Lottery
New Jersey legal legal legal legal legal, the New Jersey Lottery
New Mexico legal + Native American casinos legal legal legal legal, monopoly of New Mexico Lottery
New York legal + Native American casinos legal legal legal, but fantasy sports betting is illegal legal, monopoly of New York Lottery
North Carolina illegal, Native American casinos only legal, but non-profit only illegal legal legal, monopoly of North Carolina Education Lottery
North Dakota illegal, Native American casinos only legal, but non-profit only illegal illegal legal, monopoly of North Dakota Lottery
Ohio legal legal, but non-profit only legal legal, but fantasy sports betting is illegal legal, monopoly of Ohio Lottery Commission
Oklahoma illegal, Native American casinos only legal, but non-profit only illegal legal legal, monopoly of Oklahoma Lottery Commission
Oregon illegal, Native American casinos only legal, but non-profit only legal, but non-profit only legal legal, monopoly of Oregon Lottery
Pennsylvania legal legal, but non-profit only legal legal legal, monopoly of Pennsylvania Lottery
Rhode Island legal legal, but non-profit only legal legal legal, monopoly of Rhode Island Lottery
South Carolina illegal, Native American casinos only legal, but non-profit only illegal illegal legal, monopoly of South Carolina Education Lottery
South Dakota legal legal, but non-profit only legal legal legal, monopoly of SD Lottery
Tennessee illegal legal, but non-profit only illegal illegal legal, monopoly of Tennessee Education Lottery Corporation
Texas illegal, Native American casinos only legal, but non-profit only illegal legal, horse and dog racing betting only legal, monopoly of Texas Lottery Commission
Utah illegal illegal illegal illegal illegal
Vermont illegal legal, but non-profit only illegal legal, horse racing betting only legal, monopoly of Vermont Lottery
Virginia illegal, but there are racinos legal, but non-profit only illegal legal legal, monopoly of Vermont Lottery
Washington illegal, Native American casinos only legal, but non-profit only legal legal legal, monopoly of Washington State Lottery
West Virginia illegal, but there are racinos and Casino Club at The Greenbrier legal, but non-profit only legal legal legal, monopoly of West Virginia State Lottery
Wisconsin illegal, not legal on a state level, but casinos and any form of table games are allowed, if the activity is approved through a local referendum legal, but non-profit only illegal legal, horse racing betting only legal, monopoly of Wisconsin Lottery
Wyoming illegal, except racinos and Native American casinos legal, but non-profit only illegal legal, horse racing betting only legal, monopoly of
WyoLotto

 

US overseas unincorporated territories

 

 Gambling in the US territories – sorted by type
Territory Casino gambling Bingo Poker Sport betting Lottery
American Samoa illegal legal, but non-profit only illegal illegal illegal
Guam illegal legal, but non-profit only legal, but restricted to Liberation day Parade and Carnival only illegal illegal
Northern Mariana Islands legal legal, but non-profit only legal illegal legal, monopoly of
NMSA
Puerto Rico legal legal, but non-profit only legal legal legal, monopoly of Puerto Rico Treasury Department
US Virgin Islands legal legal, but non-profit only legal illegal legal, monopoly of Virgin Islands Lottery

 

Legal status of Online Gambling in the USA in the 45 States and 5 Territories

Even though, as you will see, most forms of online gambling are illegal in most states, the truth is that it should be “technically illegal, but players are not prosecuted or fined” instead. There is no enforcement when it comes to ordinary players and players are not prosecuted or fined in any of the states. Companies know this very well, and many (registered and headquartered overseas) accept American players, despite it being illegal in the USA (but not in the country where these companies are registered, from their point of view they are not breaking the law. It is certainly unethical, but not technically illegal but with their gambling licenses it’s perfectly okay.

 

 Online gambling in the USA – sorted by states and type
State Online casino
gambling
Online Bingo Online Poker Online sports
betting
Online lottery, scratch cards, keno Bitcoin gambling
Alabama illegal illegal illegal illegal illegal not specifically regulated
Alaska illegal illegal illegal illegal illegal not specifically regulated
Arizona illegal illegal illegal illegal illegal not specifically regulated
Arkansas illegal illegal illegal illegal legal, monopoly of Arkansas Scholarship Lottery not specifically regulated
California illegal illegal illegal legal, only online horse racing betting legal, monopoly of California State Lottery not specifically regulated
Colorado illegal illegal illegal legal illegal not specifically regulated
Connecticut legal illegal illegal legal legal, monopoly of Ct Lottery not specifically regulated
Delaware legal illegal legal on sites licensed by the state legal illegal not specifically regulated
Florida illegal illegal illegal illegal illegal not specifically regulated
Georgia illegal illegal illegal illegal legal, monopoly of Georgia Lottery not specifically regulated
Hawaii illegal illegal illegal illegal illegal not specifically regulated
Idaho illegal illegal illegal illegal illegal not specifically regulated
Illinois illegal illegal illegal legal legal, monopoly of Illinois State Lottery not specifically regulated
Indiana illegal illegal illegal illegal illegal not specifically regulated
Iowa illegal illegal illegal legal illegal not specifically regulated
Kansas illegal illegal illegal legal illegal not specifically regulated
Kentucky illegal illegal illegal legal, only online horse racing betting legal, monopoly of Kentucky Lottery not specifically regulated
Louisiana illegal illegal illegal legal illegal not specifically regulated
Maine illegal illegal illegal illegal legal, monopoly of Maine State Lottery not specifically regulated
Maryland illegal illegal illegal legal, only online horse racing betting illegal not specifically regulated
Massachusetts illegal illegal illegal legal, only online horse racing betting illegal not specifically regulated
Michigan legal illegal legal legal legal, monopoly of Michigan Lottery not specifically regulated
Minnesota illegal illegal illegal legal, only online horse and dog racing betting illegal not specifically regulated
Mississippi illegal illegal illegal illegal illegal not specifically regulated
Missouri illegal illegal illegal illegal illegal not specifically regulated
Montana illegal illegal illegal illegal illegal, except raffles by non-profit organizations not specifically regulated
Nebraska illegal illegal illegal illegal illegal not specifically regulated
Nevada illegal illegal legal legal illegal not specifically regulated
New Hampshire illegal illegal illegal legal legal, monopoly of New Hampshire i-Lottery not specifically regulated
New Jersey legal illegal legal legal legal, monopoly of New Jersey Lottery not specifically regulated
New Mexico illegal illegal illegal illegal illegal not specifically regulated
New York illegal illegal illegal illegal legal, but subscriptions to the New York Lottery only, not individual tickets not specifically regulated
North Carolina illegal illegal illegal illegal illegal not specifically regulated
North Dakota illegal illegal illegal legal legal, monopoly of North Dakota Lottery not specifically regulated
Ohio illegal illegal illegal illegal legal, monopoly of Ohio Lottery Commission not specifically regulated
Oklahoma illegal illegal illegal illegal illegal not specifically regulated
Oregon illegal illegal illegal legal legal, monopoly of Oregon Lottery not specifically regulated
Pennsylvania legal illegal legal legal legal, monopoly of PA iLottery not specifically regulated
Rhode Island illegal illegal legal legal legal, monopoly of RI iLottery not specifically regulated
South Carolina illegal illegal illegal illegal illegal not specifically regulated
South Dakota illegal illegal illegal legal illegal not specifically regulated
Tennessee illegal illegal illegal legal illegal not specifically regulated
Texas illegal illegal illegal legal illegal not specifically regulated
Utah illegal illegal illegal illegal illegal not specifically regulated
Vermont illegal illegal illegal legal, only online horse racing betting illegal not specifically regulated
Virginia illegal illegal illegal legal illegal not specifically regulated
Washington illegal illegal illegal legal, only online horse racing betting illegal not specifically regulated
West Virginia legal illegal legal legal illegal not specifically regulated
Wisconsin illegal illegal illegal illegal illegal not specifically regulated
Wyoming illegal illegal illegal illegal illegal not specifically regulated

 

US overseas unincorporated territories

 

Online gambling in the US territories – sorted by type
Territory Online casino gambling Online Bingo Online Poker Online sport betting Online lottery Bitcoin Gambling
American Samoa illegal illegal illegal illegal illegal not specifically regulated
Guam illegal illegal illegal illegal illegal not specifically regulated
Northern Mariana Islands in the process of being legalized in the process of being legalized in the process of being legalized illegal illegal not specifically regulated
Puerto Rico in the process of being legalized illegal illegal legal legal, monopoly of Puerto Rico Treasury Department not specifically regulated
US Virgin Islands legal illegal illegal illegal illegal not specifically regulated

 

 

When it comes to gambling, The Federal Republic of United States of America is really not united at all. In fact, out of all the federal republics I investigated (e.g.: Canada, India – at this point I have investigated all 169 countries recognized by the United Nations, over a period of 9 years) the USA is the least united, by far, in terms of gambling, even though the federal government really tries to hide this fact (probably for political reasons and for internal stability). But when someone looks at the regulations of gambling in the USA, it becomes obvious, very quickly. And if you really delve into the info below, you will see it as well.

To understand the situation of gambling in all the 45 states below, one needs to investigate the 3 main sectors in each states, these are: 1., commercial, for profit gambling, 2., non-profit gambling by 501 (c) registered charities for fundraising purposes, 3., and Native American tribal gambling, which always has special privileges, operating partially or wholly outside of the limitations set by a state’s gambling legislation.

 

Gambling in all 50 states of the USA

Click on the drop down menus below for details.

Alabama

Alabama gambling law

The main forms of gambling in the state are sports betting, bingo and tribal casinos of the Poarch Band of Creek Indians. Interestingly, this is one of the states where lottery is illegal. However, players who play online are not prosecuted (but illegal “offline”, brick & mortar gambling is, even small stakes games, be careful, social gambling is illegal).

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.

 

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

Bingo Alabama: legal, but non-profits only

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

Poker Alabama: legal, very restricted, only “social poker games” are allowed (small stakes between friends)

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

Sports betting Alabama: legal, but only horse racing betting and dog racing betting, and only in 300+ K cities, there are no cities with over 300 000 inhabitants in Alabama but metropolitan areas also qualify by bending the rules somewhat, no horse race tracks, but two dog racing tracks in Birmingham and Mobile

Online sports betting Alabama: technically illegal, but players are not prosecuted or fined, some sportsbooks might be blocked

Lottery Alabama: illegal

Online lottery Alabama: technically illegal, but players are not prosecuted or fined, some online bingo sites might be blocked

Bitcoin, cryptocurrency gambling Alabama: not specifically regulated

 

 

Regulatory body Alabama: Alabama Department of Revenue

 

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

  • charity raffle, bingo (only non-profit organizations are eligible, charity must be in operation for 2+ years)
  • skill games, coin games licence

 

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

 

Gambling tax Alabama:

  • fantasy sports betting companies – 10.5% tax
  • Indian casinos pay no gambling tax
  • non-profit gambling is tax-exempt

 

horse racing betting:

  • 2% tax rate,  tax base is the horse racing handle – does not exceed $150,000,000
  • 4% tax rate,  tax base is the horse racing handle  – if it  exceeds $150,000,000

 

dog racing betting:

  • 2% tax rate,  tax base is the horse racing handle – does not exceed $150,000,000, if the race track has been in operation for less than 10 years
  • 4% tax rate,  tax base is the horse racing handle  – if it  exceeds $150,000,000, if the race track has been in operation for less than 10 years

and if the race track has been in operation for more than 10 years

  • 2% tax rate,  tax base is the horse racing handle – does not exceed $150,000,000, if the race track has been in operation for more than 10 years
  • 6% tax rate,  tax base is the horse racing handle  – if it  exceeds $150,000,000 but it is less than $300,000,000, if the race track has been in operation for more than 10 years
  • 4% tax rate,  tax base is the horse racing handle  – if it  exceeds $300,000,000, if the race track has been in operation for more than 10 years

 

For players, taxation of gambling winnings 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 MunicipalitiesAlabama Criminal Code – Offenses Against Public Health and Morals,

Alaska

Alaska gambling legislation

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). 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

Bingo Alaska: legal, but non-profits only, except tribes

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

Poker Alaska: legal, very restricted, only “social poker games” are allowed (small stakes between friends)

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

Sports betting Alaska: legal, but only traditional Alaskan sports and activities, non-profit only

Online sports betting Alaska: technically illegal, but players are not prosecuted or fined, some online bookmakers might be blocked, fantasy sports websites also accept Alaskan players even though it’s technically illegal

Lottery Alaska: illegal

Online lottery Alaska: technically illegal, but players are not prosecuted or fined, some online bingo sites might be blocked

Bitcoin, cryptocurrency gambling Alaska: not specifically regulated

 

 

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 gambling

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, tribal casino only

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

Bingo Arizona: legal, non-profit only (except Indian)

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

Poker Arizona: legal, small stakes social gambling only, except in tribal casinos

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

Sports betting Arizona: legal, horse and dog racing betting only

Online sports betting Arizona: technically illegal, but players are not prosecuted or fined, some online poker sites might be blocked

Lottery Arizona: legal

Online lottery Arizona: technically illegal, but players are not prosecuted or fined, some online poker sites might be blocked

Bitcoin, cryptocurrency gambling Arizona: not specifically regulated

 

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

 

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)

 

Main pieces of gambling legislation: Arizona Revised Statutes 13-3301Arizona 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.

Online sports betting (horse racing betting only) and selling lottery tickets online is legal. Fantasy sports betting is not regulated, but US fantasy football sites accept players from Arkansas (according to Act 1075*** fantasy sports betting is not gambling, therefore gambling legislation is not applicable to paid entry fantasy sports).

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).

The state owned and operated Arkansas Scholarship Lottery is the lottery company of Arkansas (it’s a monopoly).

 

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)

Bingo Arkansas: legal, but non-profits only

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

Poker Arkansas: legal within casino only, interestingly poker games at home, among friends are illegal too

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

Sports betting Arkansas: legal, operators require a licence

Online sports betting Arkansas: legal, operators require a licence, horse racing and dog racing betting only

Lottery Arkansas: legal, keno is illegal

Online lottery Arkansas: legal, Arkansas Scholarship Lottery only

Bitcoin, cryptocurrency gambling Arkansas: not specifically regulated

 

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

 

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.

There are only Indian casinos in CA.

The following forms of gambling are expressly 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, a.k.a. social gambling

 

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

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, Indian casinos only

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

Bingo California: legal, but non-profit organizations only

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

Poker California: legal, in card clubs and Indian casinos only

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

Sports betting California: legal, operators require a licence

Online sports betting California: legal, only horse racing betting

Lottery California: legal

Online lottery California: legal

Bitcoin, cryptocurrency gambling California: not specifically regulated

 

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

 

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.

 

Minimum age to gamble in California: 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 + Indian casinos

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

Bingo Colorado: legal, but non-profits only

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

Poker Colorado: legal, license required, there are 10 poker rooms In Colorado, but the law is very ambiguous when it comes to poker, and leaves a lot up to interpretation

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

Sports betting Colorado: legal, license required

Online sports betting Colorado: legal since 2020

Lottery Colorado: legal

Online lottery Colorado: technically illegal, but players are not prosecuted or fined, some online poker sites might be blocked

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

 

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

 

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

  • charity bingo (only non-profits are eligible)
  • casino licence
  • sportsbook licence

 

Gambling tax Colorado:

  • Sportsbooks are taxed at 10% (of gross profits, falt tax rate, regardless of tax base).
  • greyhound racing betting 4.5% of gross profits (outlawed since 2014)
  • horse racing betting  0.75% of gross profits
  • 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 gambling 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.

 

Gambling age requirement in Colorado: 18 (lottery, bingo, horse racing betting), 21+ (casino, poker, sports betting)

 

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

Connecticut

Connecticut gambling

Gambling is only regulated and officially legal in Connecticut since 1976, when betting on horse racing and dog racing was made legal and started to be regulated (despite this, there is no, and never was any harness racing track in Connecticut, just greyhound racing tracks, interestingly jai alai betting is also legal).

In 1992 Indian casinos were made legal, there are two of them in operation: Foxwoods and Mohegan Sun (and 2 are under construction).

Non-profit companies can conduct the following gambling activities for fundraising purposes as long as the proceeds are used to fund charitable activities: bingo, raffles, carnival games and pull-tabs (scratch cards).

Apart from this there is the state lottery company, the Connecticut Lottery. That’s all the legal gambling options Connecticut residents have.

UPDATE 2021: Online casino gambling and sports betting has been made legal in Connecticut in 2021.

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, Indian casinos only

Online casino gambling Connecticut: legal

Bingo Connecticut: legal, but non-profits only

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

Poker Connecticut: legal, social gambling among friends and in Indian casinos

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

Sports betting Connecticut: legal

Online sports betting Connecticut: legal

Lottery Connecticut: legal

Online lottery Connecticut: legal

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

 

 

Regulatory body: Department of Consumer Protection – Gaming Division

 

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

  • charity raffle, bingo, sealed ticket sales licence (only non-profits are eligible)
  • lottery sales agent

 

+ Online casino and sports betting licenses are also legal and available since 2021 October.

 

Native American gambling is licensed separately by the Tribal Gaming councils. UPDATE: A new, third Native American casino is under construction by MMCT Venture LLC, the Tribal Winds Casino.

 

Gambling tax Connecticut:

horse racing betting:

Total Wagered

Tax

    0 to $100,001

3.25% on the entire pool

$100,001 to $200,001

3.75% on the entire pool

$200,001 to $300,001

4.25% on the entire pool

$300,001 to $400,001

4.75% on the entire pool

$400,001 to $500,001

5.25% on the entire pool

$500,001 to $600,001

5.75% on the entire pool

$600,001 to $700,001

6.25% on the entire pool

$700,001 to $800,001

6.75% on the entire pool

$800,001 to $900,001

7.25% on the entire pool

  $900,001 to $1,000,001

7.75% on the entire pool

$1,000,001 and over

8.75% on the entire pool

 

dog racing:

  • 2% of the total money wagered, up to 50$ million
  • 3% of the total money wagered,  if it’s more than 50$ million, but less than $80 million
  • 4% if it’s above 80 million

 

Non-profit gambling is not taxed.

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.

 

Legal gambling age in Connecticut: 18+ , except the casinos, which are 21+

 

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

 

Delaware

Delaware legal status of games of chance

 

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)
  • 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.

Delaware has no First Nations casinos.

 

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: legal, state owned casinos, owned by the Delaware Lottery

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

Bingo Delaware: legal, but non-profits only

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

Poker Delaware: legal, non-profit or in the casinos

Online poker Delaware: legal, requires licence

Sports betting Delaware: legal, operators require a licence

Online sports betting Delaware: technically illegal, but players are not prosecuted or fined, some online bingo sites might be blocked, fantasy sports betting is legal, license required

Lottery Delaware: legal

Online lottery Delaware: technically illegal, but players are not prosecuted or fined, some online bingo sites might be blocked

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

 

 

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

 

 

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

  • online casino licence
  • online poker licence
  • charitable gambling licence (bingo, raffles, poker and instant or sealed games)
  • fantasy sports betting license

 

 

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 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)

 

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

Florida

Florida gambling

In Florida, the following forms of gambling 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, operators require a license + there are Indian casinos

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

Bingo Florida: legal, but non-profits only

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

Poker Florida: legal, in casinos or small stakes social gambling

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

Sports betting Florida: legal, only horse racing, harness racing, dog racing betting

Online sports betting Florida: technically illegal, but bettors are not prosecuted or fined, fantasy sports betting is an exception, it is legal

Lottery Florida: legal

Online lottery Florida: technically illegal, but players are not prosecuted or fined

Bitcoin, cryptocurrency gambling Florida: not specifically regulated

 

 

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

 

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

  • cardroom licence
  • slot licence
  • casino boats
  • charity raffle, bingo, poker licence (only non-profits, 501(c) organizations)

 

 

Gambling tax Florida: There is a 35 percent slot machine tax from revenues from slot machines. Cardrooms pay 10% of the monthly gross receipts in taxes. Non-profit gambling is not taxed,  and interestingly casino boats are also not taxed on a sate level (with an extra gambling tax).

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

 

horse racing betting: is 0.5 % of the handle per performance for thoroughbred races, 0.3 % for everything else

greyhound racing betting: is 0.3% of the handle per performance, but the law is formulated in such a way that in reality none of the greyhound racing tracks can ever realistically achieve enough revenue to pay taxes, therefore they are not taxed with a separate gambling tax (it’s owned by the state, no point, if they want to, they can get the money out of this company by other means)

 

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)

8 at all Indian casinos for bingo or poker and 21 for electronic gaming machines, 18 years for the lottery and bingo, and 21 years for those betting in casinos or the racing tracks

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 activies are: bingo and raffles.

There are no Indian casinos in Georgia.

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

Bingo Georgia: legal, but non-profits only

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

Poker Georgia: illegal

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

Sports betting Georgia: illegal

Online sports betting Georgia: technically illegal, but bettors are not prosecuted or fined, fantasy sports betting is an exception, it is legal

Lottery Georgia: legal

Online lottery Georgia: legal

Bitcoin, cryptocurrency gambling Georgia: not specifically regulated

 

 

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

Bingo Hawaii: illegal

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

Poker Hawaii: illegal except social gambling among friends (small stakes, in someone’s legal residence, 18+, no entry fee, not advertised in any way)

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

Sports betting Hawaii: illegal

Online sports betting Hawaii: technically illegal, but bettors are not prosecuted or fined, fantasy sports betting is an exception, it is legal

Lottery Hawaii: illegal (but soon to be legal: Bill to establish a state lottery passes first hurdle in a long, uphill battle)

Online lottery Hawaii: technically illegal, but bettors are not prosecuted or fined

Bitcoin, cryptocurrency gambling Hawaii: not specifically regulated

 

 

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 gambling

The first form of gambling that was made legal 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, but the state’s gambling legislation does not apply to the Indian tribes, there are Indian casinos

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

Bingo Idaho: legal, charity bingo and raffles only

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

Poker Idaho: illegal

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

Sports betting Idaho: legal, parimutuel horse racing betting only

Online sports betting Idaho: technically illegal, but bettors are not prosecuted or fined, fantasy sports betting is also illegal

Lottery Idaho: legal

Online lottery Idaho: technically illegal, but bettors are not prosecuted or fined, fantasy sports betting is an exception, it is legal

Bitcoin, cryptocurrency gambling Idaho: not specifically regulated

 

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

 

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

  • charity raffle, bingo (only non-profits)
  • sports betting licence (off-track horse racing betting and betting on pool and billiards)

 

 

Gambling tax Idaho: 21% of the lottery’s profits are transferred to the state,

The horse racing betting taxation is complicated, but it’s around 1%, you can find the details of it here.

 

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 gambling

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

Bingo Illinois: legal, but non-profits only

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

Poker Illinois: legal, restricted, complicated

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

Sports betting Illinois: legal, operators require a licence

Online sports betting Illinois: legal, operators require a licence

Lottery Illinois: legal

Online lottery Illinois: legal

Bitcoin, cryptocurrency gambling Illinois: not specifically regulated

 

 

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)

 

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

  • casino and riverboat gambling licenses (maximum 6 casinos, and 10 riverboats with gambling facilities, max 16)
  • video gambling terminal license (up to 10 machines maximum, basically slot hall licence equivalent, max 7000 machines total)
  • sports betting licence (max 7 land-based, 3 online, max 5000 sports betting terminals/kiosks)
  • charity raffle, bingo, poker licence (only non-profits are eligible, charity must be in operation for 5+ years)

 

Gambling taxation in in Illinois: 

  • sports betting is taxed at a 15% rate (of gross adjusted revenue, the amount left over after winnings have been paid)
  • 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
  • non-profit, charity gambling is not taxed

 

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.

 

Minimum age requirement for gambling in Illinois: 18+ (lottery, bingo, horse racing betting), 21+ (casino, poker, sports betting)

 

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 gambling

The following forms of gambling are legal in Indiana:

  • 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

 

According to section 4-33-24-1 of the Indiana Code: “IC 4-33-24-1 – Paid fantasy sports game is not gambling”, therefore the gambling legislation does not apply to fantasy football sites, which means they are legal, do not require a license and don’t have to pay a gambling tax.

Greyhound racing is illegal in Indiana since 2010.

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, requires licence + Indian casinos

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

Bingo Indiana: legal, non-profits only

Online bingo Indiana: technically illegal, but players are not prosecuted or fined, some online bingo platforms might be blocked

Poker Indiana: legal in the casinos

Online poker Indiana: technically illegal, but players are not prosecuted or fined, some online poker platforms might be blocked

Sports betting Indiana: legal, requires licence

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

Lottery Indiana: legal, Hoosier Lottery

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

Bitcoin, cryptocurrency gambling Indiana: not specifically regulated

 

Regulatory body: Alcohol and Tobacco Commission, Indiana Gaming Commission

 

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

  • pull tabs (a.k.a scratch cards) license
  • sports betting license
  • casino license
  • riverboat casino license

 

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

 

Sports betting is taxed at at a flat 9.5% rate, this includes online sports betting as well.

 

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 gambling

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)

 

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

Bingo Iowa: legal, non-profits only

Online bingo Iowa: technically illegal, but players are not prosecuted or fined, some online bingo platforms might be blocked

Poker Iowa: legal in the casinos

Online poker Iowa: technically illegal, but players are not prosecuted or fined, some online poker platforms might be blocked

Sports betting Iowa: legal, requires licence

Online sports betting Iowa: UPDATE 2019: legal, requires a licence, includes fantasy sports betting

Lottery Iowa: legal

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

Bitcoin, cryptocurrency gambling Iowa: not specifically regulated

 

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

 

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

  • annual game night license (non-profit only, casinos games)
  • amusement concessions
  • charitable gambling activities (501(c) non-profit only, bingo, raffle)
  • fantasy sports betting
  • sports wagering, online sports betting
  • bingo (commercial)
  • raffle, electronic raffle

 

 

Gambling tax Iowa: 

sports betting (flat tax rate): 6.75% of net revenues

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)

 

Gambling organized by charities is gambling tax exempt.

 

 

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.

 

Minimum age to gamble in Iowa: 21+

 

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

Kansas

Kansas gambling law

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.

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

UPDATE 2021: 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

Bingo halls Kansas: legal, non-profits only

Online bingo platforms Kansas: technically illegal, but players are not prosecuted or fined, some online bingo platforms might be blocked

Poker rooms Kansas: legal in the casinos

Online poker networks Kansas: technically illegal, but players are not prosecuted or fined, some online poker platforms might be blocked

Bookmakers Kansas: legal, needs a licence

Online sportsbooks Kansas: legal, just recently made legal by he bill HB 2155

Lottery Kansas: legal, Kansas Lottery only

Selling lottery tickets and lottery products online in Kansas: technically illegal, but players are not prosecuted or fined, some online lottery platforms might be blocked

Bitcoin, cryptocurrency gambling Kansas : not specifically regulated

 

Regulatory body:  Kansas Racing and Gaming Commission

 

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

  • charitable gaming license (bingo, instant bingo, raffles, 501(c) only
  • casino license (called “lottery gaming facility manager” on the website)

 

Gambling 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)

 

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 to gamble in Kansas: 18+ (lottery), 21+ (everything else)

 

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

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.

Interestingly, between 1927 and 1939 greyhound racing was also semi-legal, tolerated. But it was never officially legal. They called the races, “race meetings”, which were technically legal. This goes to show that finding loopholes (like the one with historic horse racing machines today), was alive and well, even back in the day…

 

Casino gambling Kentucky: illegal, but there are racinos with VGMs, they are the casino substitutes of Kentucky

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

Bingo Kentucky: legal, requires licence

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

Poker Kentucky: illegal

Online poker Kentucky: technically illegal, but players are not prosecuted or fined, some online bingo sites might be blocked

Sports betting Kentucky: legal, harness racing only

Online sports betting Kentucky: legal, harness racing only

Lottery Kentucky: legal, Kentucky lottery only

Online lottery Kentucky: legal, Kentucky lottery only

Bitcoin, cryptocurrency gambling Kentucky: not specifically regulated

 

Regulatory body: Department of Charitable Gaming, Kentucky Lottery

 

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

  • bingo hall (commercial)
  • non-profit gambling (bingo, raffles, pull tabs)
  • lottery reseller

 

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.

 

Age limit on gambling in Kentucky: 18+

 

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

Louisiana

Louisiana gambling

Gambling has interesting and relatively complicated history in Louisiana. To give you a short summary, let’s break it down, by type of gambling:

Lottery is legal in Louisiana: lottery in Louisiana was first legalized in 1868, then became illegal in 1893. And about a 100 years later, in 1990, it was legalized again.  However, selling online lottery tickets is still not allowed in Louisiana.

Sports betting is legal in Louisiana: Horse and dog racing betting had a similar history, first legalized in 1852, but banned shortly in 1868. Then, in 1971 the race tracks opened again. UPDATE 2020: Since 2020 betting and online betting on all games, teams, and players across all college and professional sports is possible and legal in Louisiana according to bill SB130. This includes fantasy sports betting.

Bingo is legal Louisiana: Bingo is legal since 1987. However, only 501(c) non-profits can conduct bingo events to fund their programs. Online bingo is not yet legal, not even for registered charities.

Casinos are legal in Louisiana: A relative newcomer on the gambling scene of Louisiana, casinos are legal since 1991 + Indian casinos are also legal (4 Native American Casinos in Louisiana) However, online casinos are not yet legal.

Video poker machines are legal in Louisiana: Video poker machines are legal in Louisiana since 1991. Since then, about half of the parishes of Louisianian 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).

Non-profit gambling in Louisiana: Just like in most states, 501(c) charities are permitted to conduct certain types of games of chance for fundraising, these are: bingo, raffles, and “pools that involve games of chance”.

 

Casino gambling Louisiana: legal + Indian casinos + riverboat casinos

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

Bingo Louisiana: legal, non-profit only

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

Poker Louisiana: legal in the casinos, no standalone poker clubs

Online poker Louisiana: technically illegal, but players are not prosecuted or fined, some online bingo sites might be blocked

Sports betting Louisiana: legal, requires license

Online sports betting Louisiana: legal, requires license

Lottery Louisiana: legal, Louisiana Lottery Corporation only

Online lottery Louisiana: technically illegal, but players are not prosecuted or fined, some lottery sites might be blocked

Bitcoin, cryptocurrency gambling Louisiana: not specifically regulated

 

Regulatory body: Louisiana Gaming Control Board

 

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

  • casino licence
  • non-profit gambling (raffles, bingo)
  • sports betting
  • selling lottery tickets (retailer) license

 

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
  • fantasy sports betting – 8% of net revenue
  • sports betting – 15% of net revenue

 

For players, taxation of casino, lottery 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, age requirement of casinos in Louisiana: 18+ (poker, horse racing betting, non-profit bingo), 21+ (casinos, Indian casinos, riverboat casinos, lottery)

 

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 gambling

Summary: The legalization of gambling in Maine started in 1950, with the legalization of horse racing betting in Scarborough Downs. This was followed in 1973 by the first Maine Native American gambling establishment, the Penobscot tribe bingo hall (which was later renamed to “Penobscot High Stakes Bingo” and it was turned into a casino, and in 2015, it closed permanently). The state lottery was established in 1974, and in 2004 the first bona fide casino opened in the state. 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.

A from of online lottery was made legal in 2013 according to the bill LD 1880, which enables to purchase of lottery subscriptions online, on the webpage of the Maine State Lottery. The second form of online gambling that was made legal in Maine was fantasy sports betting, with the passing of 2017 PUBLIC Law, Chapter 303 – An Act To Regulate Fantasy Sports Contests.

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, precisely, online lottery subscriptions are legal, 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 can 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

Bingo Maine: legal, non-profit only, except Indian bingo halls

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

Poker Maine: legal in the casinos, no standalone poker clubs + charity poker

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

Sports betting Maine: legal, requires license

Online sports betting Maine: illegal, except for fantasy sports betting

Lottery Maine: legal, Maine State Lottery only

Online lottery Maine: legal, online subscriptions on the website of the Maine State Lottery only

Bitcoin, cryptocurrency gambling Maine: not specifically regulated

 

Regulatory body: Maine Gambling Control Board

 

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

  • casino licence
  • non-profit gambling (raffles, bingo)
  • sports betting
  • selling lottery tickets (retailer) license

 

Gambling tax Maine: 

  • slots – 46% of gross gaming revenue
  • tables – 16% of gross gaming revenue
  • fantasy sports betting – 10% tax on gross revenue
  • sports betting – 10% tax on gross 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 gambling

Summary: Legal gambling started in Maryland in 1870, with the legalization of horse racing betting at the racetracks. A 100 years later, in 1972, the state got its own lottery, the Maryland Lottery. And since 2008, even casinos are allowed (maximum 6, with a maximum 16,500 VLTs across the state). Interestingly, table games are only legal since 2012.

Non-profit gambling Maryland: Since 1952, non-profit companies can conduct various forms of gambling (paddlewheels, wheel of fortune, raffles and bingo) to fund their non-profit activities.

Online gambling Maryland: Two forms of online gambling, online horse racing betting and online fantasy sports betting (since 2020) are already legal, but there is still no online lottery.

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

Fantasy sports betting is legal in Maryland since 2017. Greyhound racing is illegal. Social gambling is not legal in Maryland, not known how strictly this is enforced.

 

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

Bingo Maryland: legal, non-profit only

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

Poker Maryland: legal in the casinos, no standalone poker clubs

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

Sports betting Maryland: legal, requires license, fantasy sports betting is illegal

Online sports betting Maryland: illegal, except for horse racing betting and since 2017, fantasy sports betting

Lottery Maryland: legal, Maryland Lottery only

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

Bitcoin, cryptocurrency gambling Maryland: not specifically regulated

 

Regulatory body:  State Lottery & Gaming Control Agency

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

  • scratch cards selling license
  • casino license
  • non-profit gambling license

 

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 gambling

The following forms of gambling are legal in Massachusetts:

  • fantasy sports betting (UPDATE: no longer legal since 2018)
  • horse racing betting and online horse racing betting
  • casinos are legal since 2018, max 3 + Indian casinos
  • slot parlours
  • lottery, Massachusetts lottery only
  • poker
  • non-profit gambling (raffles, casino or Las Vegas nights, or poker tournaments )

 

Casino gambling Massachusetts: legal, since 2018 + Indian casinos

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

Bingo Massachusetts: legal, non-profit only, except Indian bingo halls

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

Poker Massachusetts: legal in the casinos, no standalone poker clubs

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

Sports betting Massachusetts: legal, requires license, fantasy sports betting is illegal

Online sports betting Massachusetts: legal, but only online horse racing betting, and since 2016, fantasy sports betting, UPDATE: fantasy sports betting is illegal in Massachusetts once again, since 2018

Lottery Massachusetts: legal, Massachusetts State Lottery only

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

Bitcoin, cryptocurrency gambling Massachusetts: not specifically regulated

 

Regulatory body: Massachusetts Gaming Commission

 

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

  • selling lottery tickets
  • casino license
  • non-profit gambling

 

Gambling tax Massachusetts: 

The two full-scale casinos in Massachusetts are taxed at a rate of 25% of their gross gaming revenue.

For players, taxation of 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.

 

Minimum age to gamble in Massachusetts: 18+ (non-profit bingo), 21+(casinos, fantasy sports betting, everything else)

 

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 gambling

The following types of games of chance are legal in Michigan:

  • horse racing betting is permitted in Michigan
  • poker, online poker
  • internet sports betting is also allowed
  • online casinos
  • casinos
  • Native American casinos
  • league bowling at alleys not exceeding $1,000;
  • redemption games;
  • non-profit bingo, and Millionaire parties (casino games, organized by non-profits to fund charitable causes)
  • lottery and online lottery

 

 

Casino gambling Michigan: legal + Indian casinos, 41 casinos total

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

Bingo Michigan: legal, non-profit only, except Indian bingo halls

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

Poker Michigan: legal in the casinos

Online poker Michigan: legal, requires license

Sports betting Michigan: legal, requires license, fantasy sports betting is also legal

Online sports betting Michigan: legal, requires license

Lottery Michigan: legal, Michigan Lottery only

Online lottery Michigan: legal, Michigan Lottery only

Bitcoin, cryptocurrency gambling Michigan: not specifically regulated

 

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)

 

 

Gambling 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%

 

retail sports betting tax rate : 8,4%

online sports betting 8.4%

fantasy sports betting: 8.4%

 

 

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.

 

Required age to gamble 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

Summary: Legal gambling in Minnesota started in 1940 with bingo (only non-profit organizations can get a bingo license). In 1983 betting on horse racing became legal as well. The state lottery was established in 1988. Native American casinos first appeared in the state in 1988, before that, there was only one tribal gambling establishment, which was a bingo hall. Poker clubs were also legalized in 1999 (only at the race tracks, according to Sec. 240.30 MN Statutes). Additionally, in the 2010s, the Minnesota Lottery sold lottery tickets online (2015-2018) but that has since been discontinued, and online lottery is interestingly no longer legal in Minnesota (the only state that has legalized online lottery, and then banned it). Fantasy sports betting should have been made legal in 2018, or 2019, but at the time of writing, it’s still hasn’t been voted on, and it remains technically illegal (some websites erroneously say it’s legal, it’s not, also some fantasy sports betting platforms accept players from Minnesota, that’s illegal, they shouldn’t accept players from the sate yet). The only form of online gambling that is legal in Minnesota currently is online horse racing betting.

Minnesota, a.k.a. the land of the 10 000 lakes currently has the following forms of gambling legalized:

  • pari-mutuel wagering on horse racing + online horse racing betting
  • poker at the race tracks
  • non-profit gambling: pull-tabs, bingo, raffles, private social bets, paddlewheels, tipboards, poker

 

+ Indian casinos since 1988.

 

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).

Technically greyhound racing betting is still legal, but there are no greyhound racing tracks in Minnesota anymore (they all went bankrupt, it’s not very popular in the state).

 

Casino gambling Minnesota: illegal, only Indian casinos are legal

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

Bingo Minnesota: legal, non-profit only, except Indian gambling establishments

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

Poker Minnesota: legal in the casinos or at the  race tracks + social gambling

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

Sports betting Minnesota: legal, horse and greyhound racing betting only

Online sports betting Minnesota: legal, horse and greyhound racing betting only

Lottery Minnesota: legal, Minnesota State Lottery only

Online lottery Minnesota: legal, Minnesota Lottery only, no longer legal, since 2018

Bitcoin, cryptocurrency gambling Minnesota: not specifically regulated

 

Regulatory body: Minnesota Gambling Control Board

 

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

  • lottery retailer license
  • non-profit gambling
  • off-track betting point
  • online horse racing bookmaker
  • card club license

 

Gambling tax Minnesota

non-profit gambling (pull-tabs, bingo, raffles, private social bets, paddlewheels, tipboards):

  • annual combined net revenue $87,500 and under – 9% tax rate
  • annual combined net revenue $87,501 – $122,500, $7,875 plus – 18% tax rate on the amount above
  • annual combined net revenue $122,501 – $157,500, $14,175 plus – 27% tax rate on the amount above
  • $157,501+, $23,625 – 36 % tax rate on the amount above

 

Native American gambling establishments don’t pay gambling tax.

sports betting tax – horseracing betting:

10% on wagers if it’s under first $6 million, and 14% on the amounts above $6 million

+ 6% on all betting pools

+One percent of total pari-mutuel wagers (the pari-mutuel “handle”) on live
racing and 5.5 percent of handle on full-card simulcast racing are set aside for
the Minnesota Breeders Fund, a fund established by law to promote the horse
industry in Minnesota.

 

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
  • pair-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 + Indian casinos

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

Bingo games Mississippi: legal, but only registered 501(c) charities can organize bingo events

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

Poker tournaments and games Mississippi: legal in the casinos, no standalone poker clubs

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

Betting and sports wagering Mississippi: illegal

Online betting and online sports wagering Mississippi: technically illegal, but bettors are not prosecuted or fined, some online sportsbooks might be blocked

Lottery and lottery like games Mississippi: illegal

Selling lottery tickets and other lottery products online in Mississippi: technically illegal, but players are not prosecuted or fined, some online lottery sites might be blocked

Bitcoin, crypto games of chance Mississippi: not specifically regulated

 

Regulatory body: Mississippi Gaming Commission

 

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

  • casino license
  • non-profit gambling license
  • sports betting – parimutuel wagering license

 

Gambling 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 gambling 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.

 

Gambling age in Mississippi: 18+ for bingo, 21+ for casinos, sports betting

 

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

Missouri

Missouri gambling

Summary: Legalized games of chance are a pretty recent phenomena in Missouri. In 1984, horse racing betting was legalized in the state, making it the first legal form of gambling in MO. The same year, the state lottery was established, the Missouri Lottery. In 1992, riverboat casinos were made legal. 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. And lastly, in 2014, with the House Bill 1941, fantasy sports betting was made legal in the state. Fantasy sports betting is the first and only form of online betting that is legal in in Missouri.

Nowadays, there are no horse racing tracks anymore in Missouri. Parimutuel betting on horse racing is still legal, but the horse racing tracks all closed over the years (except Fairmount Park Racetrack, which no longer offers standardbred harness racing, but it still has thoroughbred flat racing).  A similar downturn is occurring in the entirety of the USA (and, actually, the whole world) in the harness racing and dog racing scene (younger people prefer casinos and online gambling over horse racing betting). However, other states reacted to this by allowing the race tracks to turn into so called “racinos” (race tracks with casino like facilitates and gaming machines) and not only were they able to withstand the test of time, they are actually thriving (because if people are there for the casino, they spend money on the horse racing betting as well).

The following forms of gambling are legal in Missouri:

  • non-profit gambling
  • horse racing betting
  • casinos, riverboat casinos
  • fantasy sports betting

 

There are no federally recognized tribes in Missouri, therefore, Indian casinos are not yet legal.

 

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

Bingo games Missouri: legal, but only registered 501(c) charities can do it

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

Poker tournaments and games Missouri: legal in the casinos, no standalone poker clubs

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

Betting and sports wagering Missouri: legal, but only pari-mutuel horse racing betting

Online betting and online sports wagering Missouri: technically illegal, but bettors are not prosecuted or fined, some online sportsbooks might be blocked

Lottery and lottery like games Missouri: illegal

Selling lottery tickets and other lottery products online in Missouri: technically illegal, but players are not prosecuted or fined, some online lottery sites might be blocked

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

 

Regulatory body: Missouri Gaming Commission

 

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

  • casinos, riverboat casino license
  • non-profit gambling license (bingo and other associated games such as pull-tabs, merchandise coin boards, and other “free” no charge promotional events)
  • fantasy sports betting license

 

Gambling tax 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.

 

For players, taxation of gambling winnings in Missouri:

  • non-profit gambling is not subject to extra gambling tax
  • casinos pay a 25.5% effective tax on gross revenue
  • fantasy sports betting operators pay a fee equal to 6.0% of their net revenue

 

Minimum gambling age in Missouri: The minimum gambling age is 16 for charity games, 18 for lottery and pari-mutuel betting, and 21 for casino-style games.

 

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

Montana

Montana games of chance laws

The legalization of gambling in Montana started in 1937. with the Hickey Act, which allowed a limited number of table games in a few locations. Non-profit registered charities can also conduct gambling activities to fund their activities since 1945. The next big change in the legal status of gambling happened in 1973, when the government legalized card games, bingo, raffles and sports pools. And in 1976, video keno was added to this list as well. Since 1985, establishments with a liquor licence can have video poker machines and keno machines as well.

In 1986 the state lottery, The Montana Lottery was established (since 2019, the Montana Lottery is authorized to conduct sports betting as well,  in addition to scratch cards, lottery tickets and multi-state lotteries, no online lottery).

The following forms of gambling are legal in Montana:

  • gaming machines (video poker, keno, bingo, and “video line machines” in licensed establishments)
  • lottery (Montana lottery)
  • sports betting (through Montana Lottery only for now, does not include fantasy sports betting, except horse racing betting)
  • poker, card games (poker tournament license, possible to organize poker games outside of casinos)
  • off track horse racing betting
  • bingo (commercial license, not just non-profits)

 

+ Indian casinos (there are 10 tribal casinos in Montana)

Fantasy sports betting is illegal in Montana, according to section 23-5-802 of the Montana Code: “it is unlawful to wager on a fantasy sports league by telephone or internet”.

Horse racing betting is legal but thee is only one active racetrack, the Yellowstone Downs. The state also offers multiple off-track betting locations in bars and casinos that offer simulcast racing.

 

In Montana the following forms of gambling can be organized by 501(c) charities:

  • bingo
  • casino nights
  • keno
  • raffles (online raffles as well)
  • bridge
  • cribbage
  • hearts
  • panguingue
  • pinochle
  • poker
  • rummy
  • solo
  • whist

 

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, except Indian casinos, which are usually very small and slot halls

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

Bingo Montana: legal, both commercial and non-profit bingo are legal

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

Poker Montana: legal, with license

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

Sports betting Montana: technically legal, but there are some unresolved legal issues regarding the implementation, and until such a time, that those are taken care of, the state decided not to take advantage of this, expect in a very limited form through the Montana Lottery

Online sports betting Montana: not yet legal

Lottery Montana: legal, Montana Lottery + keno with license

Online lottery and lottery like games in Montana: technically illegal, but players are not prosecuted or fined, some online lottery sites might be blocked (the only exception is online raffles conducted by non-profit entities)

Bitcoin, crypto gambling Montana: not specifically regulated

 

Regulatory body: Gambling Control Division

 

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

  • gambling operator (up to 20 gaming machines)
  • poker tournament license
  • card room license
  • non-profit gambling
  • live bingo, keno license

 

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 taxes 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 legislation

Summary: The first form of gambling that was legalized in the state was parimutuel horse racing betting, in 1934. In 1958, bingo games organized by 501(c) non-profit companies were made legal. In 1967, raffles, lotteries and gift enterprises* were also made available to non-profits. In 1993, the state owned Nebraska Lottery was established.

The following forms of gambling are legal in Nebraska:

  • horse racing betting, four racetracks, AgPark, Fonner Park Casino, Horseman’s Park, and Lincoln Race Track
  • lottery, since 1993, Nebraska Lottery
  • mechanical amusement devices (e.g.: pinball machines and similar, partially skill based)
  • bingo, keno, raffle (commercial licence, also legal for non-profits)

 

+Native American gambling establishments, there are 4 Indian casinos in the state

Social gambling (e.g.: poker game among friends, in someone’s house) is not legal in Nebraska, although, unlike in Illinois and a few other states, this is luckily not really enforced.

Non-profit 501(c) companies can conduct the following gambling activities to fund their charitable endeavours: bingo, lotteries, keno, pull-tabs (pickle cards), raffles, and gift enterprises.

 

*Gift enterprises definition: it can be any form of contest, game of chance, or game promotion in which the elements of chance and prize are present. This is a unique form of gambling, and can only be found in the Nebraska gambling legislation.

 

Casinos Nebraska: illegal, except Indian casinos, which also have poker and sports betting

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

Bingo Nebraska: legal

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

Poker Nebraska: illegal

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

Sports wagering Nebraska: legal, horse racing betting only

Online sports betting Nebraska: technically illegal, but punters are not prosecuted or fined, some online sports books might be blocked

Lottery Nebraska: legal, Nebraska Lottery + resellers + keno license

Online lottery and lottery like games in Nebraska: technically illegal, but players are not prosecuted or fined, some online lottery platforms might be blocked

Bitcoin, cryptocurrency gambling Nebraska: not specifically regulated

 

 

Regulatory body: Nebraska Gaming Commission

 

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

  • lottery agent license
  • bingo license
  • keno
  • mechanical amusement devices
  • horse racing betting point

 

 

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).

counties, cities, or villages conducting bingo, lottery, raffle, scratchcards:  a tax of 2 percent of the gross proceeds

commercial license bingo, lottery, raffle, scratchcards:  a tax of 3 percent of the gross proceeds

Non-profit gambling is not taxed. 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.

 

Minimum age to gamble 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 gambling laws, rules, legislation

Summary: The birthplace of the casinos, this is where the expression “Nevada-style casino” comes from. Casino gambling is legal since 1931 in the state. Also, Nevada was the first state to legalize at least one form of online gambling, in 2001. Since 2011, both online poker, and online sports betting + fantasy sports betting are legal (although online sports betting is not yet fully implemented for legal reasons, exist only in a limited form) Interestingly, the state doesn’t have a lottery, even to this day.

The following forms of gambling are legal in Nevada:

  • casino gambling (inside casinos, within casino zones)
  • poker + online poker
  • bingo, land based only
  • sports betting (Parimutuel, off track, sports pools) + online sports betting
  • fantasy sports betting
  • card games

 

+ Indian casinos, 5 native casinos.

In addition to this, non-profit 501 (c) companies can engage in gambling activities to fund their programs (the permitted gambling activites are: bingo, poker and blackjack).

 

Casinos Nevada: legal, + Indian casinos + slot halls

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

Bingo Nevada: legal

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

Poker Nevada: legal

Online poker Nevada: legal

Sports wagering Nevada: legal

Online sports betting Nevada: legal

Lottery Nevada: illegal

Online lottery and lottery like games in Nevada: technically illegal, but players are not prosecuted or fined, some online lottery platforms might be blocked

Bitcoin, cryptocurrency gambling Nevada: not specifically regulated

 

Regulatory body: Nevada Gaming Control Board

 

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

  • restricted gambling license (up to 15 gaming machines + race book, sports pool)
  • unrestricted gambling license (15+ gaming machines, other types of games, a.k.a  casino licence + online gambling license)
  • non-profit gambling license

 

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.

 

Minimum age to gamble in Nevada: 18+ (charity gambling), 21+ (everything else)

 

Main pieces of gambling legislation: Gaming Statutes & Regulations

New Hampshire

New Hampshire gambling

Summary: The first legal form of gambling in New Hampshire was horse racing betting (legalized in 1933, along with greyhound racing betting, which was banned in 2010). This was followed by the New Hampshire Lottery in 1964. Non-profit gambling was legalized in 1977, registered 501 (c) charitable organizations can conduct poker, “casino nights” (table games, card games) and bingo to fund their activities.

Casinos are not legal in NH, and there are no Native American casinos. However, smaller gambling establishments that only have table games and card games, operated by non-profit companies (or their subsidiaries) are the state’s casino equivalent, 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 be able to tell that they are not regular gambling establishments).

UPDATE: Sports betting, online sports betting and fantasy sports betting became legal in NH in 2019.

UPDATE 2021: Online lottery is legal in New Hampshire once again (it was legal briefly in 2018, but, for legal reasons was put on hold until now).

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

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

Bingo New Hampshire: legal, non-profit only

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

Poker New Hampshire: legal, non-profit only

Online poker New Hampshire: technically illegal, but players are not prosecuted or fined, some online poker platforms might be blocked

Sports wagering New Hampshire: legal

Online sports betting New Hampshire: legal + fantasy sports betting is also legal

Lottery New Hampshire: legal, New Hampshire Lottery

Online lottery and lottery like games in New Hampshire: legal, New Hampshire i-Lottery

Bitcoin, cryptocurrency gambling New Hampshire: not specifically regulated

 

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 gambling and online gambling

The following forms of gambling are legal in New Jersey:

  • lottery, the New Jersey Lottery + online lottery
  • sports betting, online sports betting is also legal according to Assembly Bill 4111*
  • amusement games (skill games, semi-skill games, where you can win money or a prize with monetary value, or prize exchangeable to money)
  • licensed casino gaming, 7 licensed casinos including the world famous Atlantic City + online casino are also legal since 2011
  • poker, only in casinos + online poker
  • online bingo, the onyl US state where commercial online bingo is legal (with an online gambling license)

 

Source:
*Legiscan – Assembly Bill 4111 New Jersey

 

No Indian casinos in NJ. Social gambling (poker game among friends in someone’s home) is actually illegal in NJ, but unlike in Illinois, this is not enforced.

Apart from commercial gambling, charity gambling by churches or other religious groups, educational organizations, civic clubs, fire departments, first-aid squads, senior citizens, and veterans associations is also allowed, 100% of the proceeds must go to fund the charitable work of the organization. The following types of games of chance are allowed “casino nights” (casino games), lotteries, pools, pull-tabs, and raffles.

 

Casinos New Jersey: legal, 7 licensed casinos, home of the world famous Atlantic City casinos

Online casinos New Jersey: legal, since 2011

Bingo New Jersey: legal, + non-profit

Online bingo New Jersey: legal

Poker New Jersey: legal, + non-profit

Online poker New Jersey: legal

Betting New Jersey: legal

Online sports betting New Jersey: legal + fantasy sports betting is also legal

Lottery New Jersey: legal, the New Jersey Lottery

Online lottery and lottery like games in New Jersey: legal, mobile app + third party, licensed platforms according to the 2016 The Lottery Courier Act

Bitcoin, cryptocurrency gambling New Jersey: not specifically regulated

 

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

 

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

  • casino license
  • online casino license, needs a land -based casino license as well (covers online bingo as well)
  • various sports betting license
  • online sports betting license
  • off track betting point license
  • various non-profit gambling licenses
  • lottery retailer license
  • lottery courier license
  • amusement games certification

 

 

Gambling tax New Jersey:

  • 15% tax rate on online gambling revenue, tax base is the gross gambling revenue
  • 8% land-based casino tax, tax base is the gross gambling revenue
  • sports wagers are taxed at 8.5%, tax base is the gross gambling revenue
  • no non-profit gambling taxes, although there are some fees
  • no bingo or raffle taxes, just fees
  • no amusement game taxes, just fixed amount annual fee of $250 per game, regardless of income

 

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.

 

Age requirement of gambling 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 gambling

Summary: Gambling officially started in New Mexico in 1947, with pari-mutuel horse racing betting. In 1990, Native American rights in relation to gambling were acknowledged. In the years afterwards, tribal casinos started poping up (there are 26 Indian casinos in New Mexico currently).

In 1995, the state lottery, New Mexico Lottery, was established.

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.

In 2018 sports betting laws were greatly extended, and ever since it’s possible to bet on other sports not just horse racing.

Just like in most states, 501 (c) non-profit companies can also engage in gambling activities to fund their charitable endeavours. This includes the following types of games of chance: bingo, door-prize drawings, raffles and pull-tabs.

Fantasy sports betting is legal in NM.

 

Casino gambling New Mexico: legal + Indian casinos

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

Bingo New Mexico: legal + non-profit

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

Poker New Mexico: legal in the casinos

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

Sports betting New Mexico: legal

Online sports betting New Mexico: technically illegal due to some vague federal laws, but bettors are not prosecuted or fined, some online sportsbooks might be blocked

Lottery New Mexico: legal, New Mexico Lottery

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

Bitcoin, crypto gambling New Mexico: not specifically regulated

 

Regulatory body: New Mexico Gaming Control Board

 

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

  • bingo license
  • non-profit gambling license
  • off track betting point
  • lottery retailer license
  • casino licence

 

Gambling tax New Mexico: 

  • casinos pay a 26% gaming tax on their gross gaming revenue
  • sports betting facilities pay a 20% tax on racing purses
  • 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 requirement of gambling 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 gambling

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

  • lottery, New York Lottery, since the 1960s
  • sports betting
  • non-profit gambling, done by 501 (c) companies for charitable purposes (raffles, bingo, and “casino nights” – casino-style games)
  • casinos, since 2013 (maximum 7 casinos)
  • online lottery (subscriptions only)
  • racinos

 

+ Native American gambling: there are twenty tribal gambling facilities in New York

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.

 

UPDATE: fantasy sports betting was made illegal in New York in  2020.

 

Casino gambling New York: legal, up to 7 + Indian casinos

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

Bingo New York: legal + non-profit

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

Poker New York: legal in the casinos

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

Sports betting New York: legal, but not fantasy sports betting which is illegal

Online sports betting New York technically illegal due to some vague federal laws, but bettors are not prosecuted or fined, some online sportsbooks might be blocked

Lottery New York: legal, New York Lottery

Online lottery New York: legal, but subscriptions only, not individual tickets

Bitcoin, cryptocurrency gambling New York: not specifically regulated

 

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.

 

Minimum age needed to gamble 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 gambling

North Carolina is strongly anti gambling. Only the following forms of gambling are legal in NC:

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

 

+Indian casinos, the state’s gambling legislation doesn’t apply to them

 

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

 

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, except Indian casinos, which also have poker and sports betting

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

Bingo North Carolina: legal, but only bingo organized by 501 (c ) companies is legal

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

Poker North Carolina: illegal

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

Sports wagering North Carolina: legal according to House Bill 154, but only in Indian casinos

Online sports betting North Carolina: technically illegal, but bettors are not prosecuted or fined, some online sports betting sites might be blocked

Lottery North Carolina: legal, North Carolina Education Lottery

Online lottery and lottery like games in North Carolina: technically illegal, but players are not prosecuted or fined, some online lottery sites might be blocked

Bitcoin, crypto gambling North Carolina: not specifically regulated

 

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

The following forms of gambling are legal in North Dakota:

  • video lottery machines, VLM
  • lottery, legal since 2004, North Dakota Lottery + online lottery
  • horse racing betting (only one racetrack) + online betting
  • fantasy sports betting

 

+ Native American casinos, there are 13 tribal casinos in North Dakota, belonging to 5 tribes.

Since 1977, non-profit 501(c) companies can conduct gambling activities (paddle-wheels, poker, punchboards, blackjack, twenty one, and sports pools) to finance their charitable endeavours.

Social gambling is legal, as long as no more than $25 is wagered per round (not per player!) according to statue 12.1-28-02.

Fantasy sports betting is also legal.

 

Casinos North Dakota: illegal, except Indian casinos, which also have poker and sports betting

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

Bingo North Dakota: legal, but only bingo organized by 501(c ) companies is legal (Big Top Bingo, Dakota Skies, or Grain Hopper), except in tribal casinos

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

Poker North Dakota: illegal

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

Sports wagering North Dakota: illegal

Online sports betting North Dakota: legal, license required

Lottery North Dakota: legal, North Dakota Lottery

Online lottery and lottery like games in North Dakota: legal, Pick & Click online in-app purchases on the official mobile app of the North Dakota Lottery

Bitcoin, crypto gambling North Dakota: not specifically regulated

 

Regulatory body: South Dakota Commission on Gaming

 

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

  • selling lottery tickets
  • non-profit gambling
  • off-track horse racing betting point
  • online horse racing betting license

 

Gambling tax North Dakota:

Indian casinos don’t pay gambling taxes to the state.

Lottery is taxed at a 22% rate.

Charity gambling is only taxed at a 1% rate.

 

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.

 

Minimum gambling age in North Dakota: 18+ (horse racing betting, bingo, lottery, keno, race tracks), 21+ (casinos, Indian gambling establishments)

 

Main pieces of gambling legislation: Games of Chance Laws

Ohio

Ohio legal status of gambling

The following forms of gambling are legal in Ohio:

  • sports betting (pari-mutuel horse racing betting only), legal since 1933, first form of legal gambling in the state
  • lottery, Ohio Lottery + keno, legal since 1974 + online lottery
  • non-profit gambling, by 501 (c) organizations for funding (bingo, raffles, instant bingo), legal since 1975
  • casinos are legal since 2009, 4 casinos total
  • VLTs – Video Lottery Terminals, legal since 2012
  • racinos
  • UPDATE: fantasy sports betting was made legal, with House Bill 132 in 2019

 

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

Bingo Ohio: legal, non-profit bingo only

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

Poker Ohio: legal in the casinos

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

Sports betting Ohio: legal, but not fantasy sports betting which is illegal

Online sports betting Ohio: technically illegal, except fantasy sports betting

Lottery Ohio: legal, Ohio Lottery, has keno too

Online lottery Ohio: legal

Bitcoin, crypto gambling Ohio: not specifically regulated

 

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%

 

Sports betting:

Pari-mutuel wagering tax rates are as follows (progressive system based on the daily amount wagered, payable daily)

  • First $200,000 – 1.0%
  • Next $100,000 – 2.0%
  • Next $100,000 – 3.0%
  • Over $400,000 – 4.0%
Additionally, a special tax of 3.5 percent applies to daily wagering on results other than win, place, and show.

Fantasy sports betting tax: no gambling tax

 

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.

 

Minimum 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: The first form of gambling that was legalized was parimutuel horse racing betting in 1983 with the Oklahoma Horse Racing Act (this is typical btw., in most states this was the first form of betting to be made legal).

The following forms of gambling are legal in Oklahoma:

  • lottery, legal since 2004, official name: Oklahoma Lottery Commission
  • non-profit gambling, eligible are: churches, parent teacher organizations, public schools, private schools and student groups –  the following forms of games of chance are allowed: bingo, pull tabs and raffles
  • sports wagering (pari-mutuel betting on horse races)

 

+ Indian gambling establishments since 1988, according to the State Tribal Gaming Act of 2004, 33 tribes are operating 143 Indian gambling establishments (not all of them casinos, some bingo halls, some card rooms, some slot halls) in the state, which makes this America’s largest tribal gaming market (about 25% of all the tribal casinos in the United States are located in OK), and the second biggest casino in the world is also here, the WinStar World Casino and Resort.

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, except Indian gambling establishments,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 casino gambling is entirely the monopoly of Native american tribes in the state

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

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

Poker Oklahoma: illegal (legal in the Indian casinos)

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

Sports betting Oklahoma: legal

Online sports betting Oklahoma: technically illegal due to some vague federal laws, but bettors are not prosecuted or fined, some online sportsbooks might be blocked

Lottery Oklahoma: legal

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

Bitcoin, crypto gambling Oklahoma: not specifically regulated

 

Regulatory agency: Gambling Compliance Unit, Oklahoma Horse Racing Commission

 

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

  • lottery retailer
  • non-profit gambling license
  • off track betting point

 

Gambling tax Oklahoma: 

Pari-mutuel betting: 18% of all money wagered

 

Electronic gaming machines at horse racing tracks (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.

 

Non-profit gambling is not taxed. The state owned lottery is taxed at a 35% rate.

 

For players, taxation of gambling winnings 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 to gamble 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 gambling

Summary: The legalization of gambling started in 1933 with Oregon Pari-mutuel Wagering Act, which enabled grey hound racing betting (grey hound racing stopped in 2004). In 1973 horse racing betting was added to the list of available sports to bet on. 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 1984, the Oregon Lottery was established. In 1989, the portfolio of the Oregon Lottery was expanded with the Sports Action Lottery, allowing Oregon to offer NFL parlays. Sadly, the Sports Action Lottery stopped in 2007. 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).

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.

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” + Indian gambling establishments + video lottery machines

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

Bingo Oregon: legal, non-profit bingo only  + tribal bingo halls and casinos

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

Poker Oregon: legal, by non-profit charities (and legal in the Indian casinos)

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

Sports betting Oregon: legal + fantasy sports betting according to House Bill 2594

Online sports betting Oregon: legal + fantasy sports betting

Lottery Oregon: legal

Online lottery Oregon: legal (but the state lottery is very restricted, only some scratch card like games are available only currently, not tickets yet)

Bitcoin, crypto gambling Oregon: not specifically regulated

 

Regulatory body: Oregon Police – Gaming Enforcement

 

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

  • non-profit gambling
  • off track betting point license
  • lottery retailer
  • VLT licence
  • fantasy sports betting license

 

Gambling tax Oregon: none. Tribal casinos in the state are not subject to taxation or licensing fees. The state owned Oregon Lottery (and VLTs) are also not paying any gambling taxes, and non-profit gambling is not taxed.

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.

 

Minimum age to gamble in Oregon: 18+, except for gambling establishments that serve alcohol, those are 21+, and fantasy sports betting is also 21+

 

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

Pennsylvania

Pennsylvania gambling

The following forms of gambling are legal in Pennsylvania:

  • poker
  • sports betting and since 2019 online sports betting as well
  • slot halls, gaming machines outside of casinos in any of Pennsylvania’s international and regional airports and truck stops
  • lottery, Pennsylvania Lottery, since 2017 online lottery is legal as well
  • non-profit gambling: bingo, pull-tabs, raffles, drawings, pools, punchboards, lottery according to REV-1750
  • casinos + racinos
  • online gambling license (online equivalents of slots, table games, poker)
  • 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 any of Pennsylvania’s international and regional airports and truck stops

Online casino gambling Pennsylvania: legal, one of the few states where it is completely legal and regulated, land-based casinos can get an online gambling license to offer their slots, table games and poker online

Bingo Pennsylvania: legal, non-profit bingo only

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

Poker Pennsylvania: legal in casinos

Online poker Pennsylvania: legal

Sports betting Pennsylvania: legal

Online sports betting Pennsylvania: legal + fantasy sports betting

Lottery Pennsylvania: legal

Online lottery Pennsylvania: legal, PA iLottery

Bitcoin, crypto gambling Pennsylvania: not specifically regulated

 

Regulatory body: Pennsylvania Gaming Control Board

 

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

  • sports betting
  • gaming machines
  • online sports betting licence
  • non-profit gambling, a.k.a tavern gambling
  • online gambling license (slots, table games, poker)

 

 

Games of chance tax Pennsylvania:

Casino tax:

  • 54-55% tax 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%,
  • between USD 100,001 and USD 1,000,000 – not taxed
  • 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.

 

Gambling age 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: Just like in most US states, the first forms of gambling that were legalized were horse racing and greyhound racing betting, in 1934 (grey hound racing was outlawed since, in 2010). In 1973, lottery was legalized and Rhode Island Lottery was established. In 1987, bingo and raffles were made legal for non-profit 501 (c) companies for fundraising purposes. 1992 brought with it many changes, VLTs were introduced (video lottery machines, similar to slot machines) and keno was also legalized. In 2012, casinos were legalized. In 2015, poker was made legal and was introduced at the existing casinos. In 2016 fantasy sports betting was legalized.

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.

 

Casino gambling Rhode Island: legal + racinos + no Indian casinos

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

Bingo Rhode Island: legal, non-profit bingo only

Online bingo Rhode Island: technically illegal, but players are not prosecuted or fined, some online bingo sites might be blocked

Poker Rhode Island: legal in casinos

Online poker Rhode Island: legal

Sports betting Rhode Island: legal

Online sports betting Rhode Island: legal + fantasy sports betting

Lottery Rhode Island: legal

Online lottery Rhode Island: legal, RI iLottery

Bitcoin, cryptocurrency gambling Rhode Island: not specifically regulated

 

Gambling regulatory agency: Rhode Island Department of Business Regulation: Gaming and Athletics section

 

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

  • casino license
  • VLT machines license
  • non-profit gambling license
  • lottery retailer
  • off track betting point
  • keno license
  • fantasy sports betting license

 

 

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+, except fantasy 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

Summary: Gambling in SC was quite popular and rampant (so was gambling addiction and problem gambling too sadly). But all this changed in 2000, when all forms of gambling were banned. The only exception were non-profit 501 (c) companies conducting gambling events for fundraising purposes. 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.

Only the following forms of gambling are legal in South Carolina currently:

  • non-profit gambling (bingo only)
  • lottery, South Carolina Education Lottery

 

+ Indian casinos are legal in South Carolina. However, there aren’t any in operation currently. 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, but Indian casinos are legal, currently none are in operation, the tribal casinos can have poker and sports betting as well

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

Bingo South Carolina: legal, non-profit bingo only

Online bingo South Carolina: technically illegal, but players are not prosecuted or fined, some online bingo sites might be blocked

Poker South Carolina: illegal

Online poker South Carolina: technically illegal due to some vague federal laws, but players are not prosecuted or fined, some online poker sites might be blocked

Sports betting South Carolina: illegal

Online sports betting South Carolina: illegal

Lottery South Carolina: legal, South Carolina Education Lottery

Online lottery South Carolina: technically illegal, but players are not prosecuted or fined, some online lottery sites might be blocked

Bitcoin, crypto gambling South Carolina: not specifically regulated

 

Regulatory body: South Carolina Department of Revenue (non-profit gambling), South Carolina Education Lottery (lottery, lottery type games, and related licenses)

 

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):

  • non-profit bingo license
  • lottery retailer

 

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 games of chance, betting, wagering laws

Summary: Gambling in SD started with the legalization of pari-mutuel betting in 1933, which was followed by the establishment of the state lottery in 1987. In 1989, casinos were made legal as well. 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. Online sports betting was also made legal in 2020, which is the first legal form of online gambling that was made legal in South Dakota.

The following forms of gambling are legal in South Dakota:

  • casinos, legal since 1989
  • small stakes gambling (smaller businesses with liquor license can have slots, and poker tournaments provided players don’t wager more than $50 per session)
  • sports betting and online sports betting are fully legal since 2020, before 2020 only horse racing betting was allowed (and up until 1995 greyhound racing betting was legal too)
  • non-profit gambling, 501 (c) companies can conduct bingo and lottery for fundraising purposes
  • lottery, SD Lottery, established in 1986
  • VLT (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.

Fantasy sports betting is not legalized yet.

 

Casino gambling South Dakota: legal + 12 Indian casinos

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

Bingo South Dakota: legal, non-profit bingo only

Online bingo South Dakota: technically illegal, but players are not prosecuted or fined, some online bingo sites might be blocked

Poker South Dakota: legal in casinos

Online poker South Dakota: technically illegal due to some vague federal laws, but players are not prosecuted or fined, some online poker sites might be blocked

Sports betting South Dakota: legal

Online sports betting South Dakota: legal

Lottery South Dakota: legal, SD Lottery

Online lottery South Dakota: technically illegal, but players are not prosecuted or fined, some online lottery sites might be blocked

Bitcoin, crypto gambling South Dakota: not specifically regulated

 

Regulatory body: South Dakota Department of Revenue – South Dakota Commission on Gaming

 

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):

  • small stakes gambling license
  • lottery retailer license
  • casino license, route operator license
  • off track betting point license, simulcast
  • non-profit gambling license
  • VLT license

 

Gambling tax South Dakota: 

Casino tax: In total, South Dakota taxes casinos at nine percent 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%

lottery, VLT tax: 50% tax

 

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.

 

Gambling age South Dakota: 18+ (lottery, non-profit gambling if it is organized in a place that doesn’t serve alcohol), 21+ (casinos, sports betting ,VLTs, everything else)

 

Main pieces of gambling legislation: South Dakota Gaming Laws and Regulations

Tennessee

Tennessee gambling

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).

The following forms of gambling are legal in Tennessee:

  • lottery
  • non-profit gambling ( raffles, reverse raffles, cakewalks, and cake wheels only)
  • online sports betting, which includes fantasy sports betting

 

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

Bingo Tennessee: legal, non-profit bingo only

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

Poker Tennessee: illegal

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

Sports betting Tennessee: illegal

Online sports betting Tennessee: legal since 2020 + fantasy sports betting since 2016

Lottery Tennessee: legal, Tennessee Education Lottery Corporation only

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

Bitcoin, crypto gambling Tennessee: not specifically regulated

 

Regulatory body: Charitable Gaming | Tennessee Secretary of State

 

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):

  • non-profit gambling license
  • lottery retailer
  • sports betting license
  • fantasy sports betting license

 

Gambling tax Tennessee: 

sports betting tax: 20% of gross gaming revenue

fantasy sports betting tax: 6 percent privilege tax on the amount of total entry fees collected from all online fantasy sports participants, minus winnings paid to contest participants

 

Non-profit gambling is not taxed.

 

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.

 

Minimum age to gamble in Tennessee: 18+, except sports betting and fantasy sports betting, which are 21+

 

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 gambling

The following form of gambling are legal in Texas:

  • lottery, Texas Lottery
  • sports betting (parimutuel wagering on horse and greyhound racing)
  • non-profit gambling (charitable bingo, pull-tabs, and raffles)

 

+ Native American tribes have a special agreement with the state, and they can operate outside of the confines of state’s gambling legislation. There are two Indian casinos in Texas. Fantasy sports betting is  illegal in Texas. 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.

 

Casino gambling Texas: illegal, except tribal casinos, which are legal

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

Bingo Texas: legal, non-profit bingo only

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

Poker Texas: illegal, except in the Indian casinos

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

Sports betting Texas: legal (but only horse and greyhound racing betting)

Online sports betting Texas: legal since 2020 + fantasy sports betting since 2016

Lottery Texas: legal, Texas Lottery Commission only

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

Bitcoin, crypto gambling Texas: not specifically regulated

 

Regulatory body: Office of the Attorney General Texas

 

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):

  • lottery retailer
  • off track betting point
  • non-profit gambling license

 

Gambling tax Texas: 

Parimutuel wagering tax (progressive tax system, tax base is the amount wagered annually):

1% – $100 million but less than $200 million
2% – $200 million but less than $300 million
3% – more than $300 million but less than $400 million
4% – more than $400 million but less than $500 million
5% – more than $500 million

Simulcast racing:

1 percent Horse races at horse racetracks OR greyhound races at greyhound racetracks
1.25 percent Horse races at greyhound racetracks OR greyhound races at horse racetracks

 

Non-profit gambling: tax exempt.

Lottery: about 30%

 

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.

 

Gambling age requirements in Texas: 18+ (lottery, non-profit gambling), 21+ (sports betting, Native American casinos)

 

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 gambling

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.

Social gambling (e.g.: friends playing poker in a private residence, in someone’s home, small stakes gambling among friends) is also illegal. Placing bets online on gambling sites, in the privacy of your home is also technically illegal, but this is not enforced, and people are not hassled by the authorities. Despite this, these are all still technically illegal, therefore we can not recommend them for legal reasons.

Even gambling for fundraising purposes by registered non-profit 501 (c) charities is illegal in the state. Apart from Utah, only Hawaii has such a strong anti-gambling stance.

UPDATE: The only exception to the strict anti-gambling stance of the State of Deseret is fantasy sports betting, which is legal. But fantasy sports betting is only legal because the state of Utah doesn’t consider it gambling, for now. It is considered a game of skill, and therefore exempt from the ban on gambling.

There are 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

Bingo Utah: illegal

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

Poker Utah: illegal

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

Sports betting Utah: illegal

Online sports betting Utah: illegal, except fantasy sports betting

Lottery Utah: illegal

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

Bitcoin, crypto gambling Utah: not specifically regulated

 

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 gambling, online gambling laws, regulations

Summary: Not many forms of gambling are legal in Vermont. These are: horse racing betting, which was legalized in 1963 (originally greyhound racing was legal too, but dog racing was banned in 1995), and the second one is lottery, which was made legal in 1977.

Despite the fact that horse racing betting is legal, there are no racing tracks in operation anymore (Green Mountain Race Track was the last horse race track in Vermont, permanently closed in 2008).

Additionally non-profit 501 (c) companies can conduct bingo games, raffle, and organize so called “casino nights” (with casino games, card games).

Social gambling is legal but only poker games, among friends, in someone’s home, no fee or rake is allowed.

Fantasy sports betting, and online fantasy sports betting are legal in Vermont. In 2016, Vermont’s attorney general declared daily fantasy sports to be illegal*, but in 2017, a legislation** was signed into law by Governor Phil Scott, which made fantasy sports betting legal in Vermont.

There are no Indian casinos in VT.

 

Source:

*Reuters – Fantasy sports illegal in Vermont, attorney general’s office says
**Vermont General Assembly – S.136 (Act 70)

 

Casino gambling Vermont: illegal

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

Bingo Vermont: legal, non-profit only

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

Poker Vermont: illegal

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

Sports betting Vermont: legal, horse racing betting only

Online sports betting Vermont: legal, horse racing betting and fantasy sports betting only

Lottery Vermont: legal

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

Bitcoin, crypto gambling Vermont: not specifically regulated

 

Regulatory and licensing authority: Gambling – Office of the Vermont Attorney General

 

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):

  • lottery retailer license
  • off track betting point license
  • non-profit gambling license

 

Gambling tax Vermont: 

Sports betting: 10% on sports betting revenues

Non-profit gambling is gambling tax exempt.

Fantasy sports betting is not seen as gambling and therefore exempt from gambling tax.

About 30% of the revenue of the Vermont Lottery finds its way back to the government’s coffers because of various fees and taxes (the remaining is for the winnings of players and only about 5% is for operating expenses).

 

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.

 

Minimum age required for games of chance in Vermont: 18+

 

Main pieces of gambling legislation: Vermont Statutes Title 13: Crimes And Criminal Procedure Chapter 51: Gambling And Lotteries

Virginia

Virginia gambling legislation

The following forms of gambling are legal in Virginia:

  • non-profit gambling, legal since 1973, bingo and raffles only
  • lottery, legal since 1987
  • horse racing betting, legal since 1997
  • fantasy sports betting, legal since 2016
  • sports betting, legal since 2020
  • racinos with gaming machines
  • slot halls

 

There are no Indian casinos in Virginia, although tribal casinos are legal, none of the projects has been approved and/or completed yet.

UPDATE: Since 2018, historical racing machines are legal at race tracks, 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, but racinos with gaming machines are legal

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

Bingo Virginia: legal, non-profit only

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

Poker Virginia: illegal

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

Sports betting Virginia: legal

Online sports betting Virginia: legal + fantasy sports betting

Lottery Virginia: legal

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

Bitcoin, crypto gambling Virginia: not specifically regulated

 

Regulatory body: The Office of Charitable and Regulatory Programs (OCRP), Virginia Lottery

 

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):

  • non-profit gambling
  • lottery
  • sports betting
  • fantasy sports betting
  • betting point, satellite facility

 

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.

And in 2020, sports wagering, betting on sports other than horse racing, 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 internet 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 have the rights to establish casinos and gambling establishments in any of the 50 US states since 1988, and the first one opened in WA in 1992. Currently, there are 35 tribal casinos in the Evergreen State.

Amusement games (skill based or semi-skill based games, machines that award monetary prizes, or prizes exchangeable for money) are also legal and require a license.

 

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

Bingo Washington: legal, non-profit only

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

Poker Washington: legal

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

Sports betting Washington: legal

Online sports betting Washington: legal (only online horse racing betting is legal)

Lottery Washington: legal

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

Bitcoin, crypto gambling Washington: not specifically regulated

 

Regulatory and licensing body: Washington State Gambling Commission

 

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):

  • betting point license
  • lottery retailer
  • card club license
  • non-profit gambling
  • amusement games license

 

Gambling tax Washington: The state does not collect a fixed gambling tax. Instead, state law allows local cities, counties or towns to set gambling tax locally. The maximum amounts are set forth in law and are listed below.

Amusement Games 2% of net receipts; cannot exceed actual enforcement costs
Bingo 5% of net receipts
Cardrooms 20% of gross receipts
Punchboards and Pull-tabs – Charitable 10% of net receipts
Punchboards and Pull-tabs – Commercial 5% of gross receipts or 10% of net receipts
Raffle 5% of net receipts; first $10,000 cannot be taxed

Sports betting tax: a state-level 10% tax on the operators on all gross revenues from sports wagers.

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 gambling age 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

Summary: Horse racing and greyhound racing were the first two forms of gambling which were legalized in 1931. Dog racing is still legal and ongoing to this day, which is quite rare, only 5 states still have active dog racing tracks. Non-profit gambling for fundraising purposes was only legalized in 1980, and only bingo and raffles are allowed to be conducted by 501 (c) organizations. 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 2008, casino table games (roulette, craps etc..) were also legalized.

In 2018, sports betting, fantasy sports betting and online sports betting in WV were legalized with Senate Bill 415.

UPDATE: The West Virginia Lottery Interactive Wagering Act legalized online casino gambling in 2019.

The following forms of gambling are legal in WV:

  • sports betting + online sports betting
  • VLTs – video lottery terminals
  • table games
  • non-profit gambling (bingo, raffles)
  • online casinos
  • fantasy sports betting

 

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 too

Online casino gambling West Virginia: legal

Bingo West Virginia: legal, non-profit only

Online bingo West Virginia: technically illegal, but players are not prosecuted or fined, some online bingo sites might be blocked

Poker West Virginia: legal

Online poker West Virginia: legal

Sports betting West Virginia: legal

Online sports betting West Virginia: legal + fantasy sports betting

Lottery West Virginia: legal, only West Virginia State Lottery

Online lottery West Virginia: technically illegal, but players are not prosecuted or fined, some online lottery sites might be blocked

Bitcoin, crypto gambling West Virginia: not specifically regulated

 

Regulatory body: Secretary of State – West Virginia Charitable Organizations Division (WVCOD), West Virginia State Lottery

 

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):

  • online casino, interactive wagering license
  • sports betting interim license
  • off track betting point
  • VLT license
  • table games license
  • non-profit gambling license

 

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

 

Non-profit gambling is not taxed. About 40% of the lottery’s revenue is net profit. The net profits are put in the State Excess Lottery Revenue Fund, which funds many charitable programs.

 

 

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.

 

Minimum age to gamble 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 gambling

Summary: The first form of gambling to be legalized was fundraiser bingo and raffle, organized by 501 (c) companies. The second form of gambling to be legalized was parimutuel horse racing betting in 1987. The state owned and operated Wisconsin Lottery was established in the same year, in 1987.

Fantasy sports betting is not yet legal, but is expected to be legalized very soon, for now, most fantasy sports betting platforms accept players from Wisconsin, taking advantage of it being in a legal gray area. It’s not actually legal, it’s best described as not regulated, and usually, gambling websites accept players in similar situations, until it is  specifically made illegal, or some organization, high-ranking official asks them to not do it.

The following forms of gambling are legal in WV:

  • casinos (not legal on a state level, but casinos and any form of table games are allowed, if the activity is approved through a local referendum)
  • non-profit gambling (bingos, raffles)
  • sports betting (horse racing betting only)
  • lottery, Wisconsin Lottery

 

+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

Bingo Wisconsin: legal, non-profit only

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

Poker Wisconsin: illegal, except authorized through local referendum

Online poker Wisconsin: technically illegal, but players are not prosecuted or fined, some online poker platforms might be blocked

Sports betting Wisconsin: legal, horse racing betting only

Online sports betting Wisconsin: technically illegal, but players are not prosecuted or fined, some sportsbooks might be blocked

Lottery Wisconsin: legal, only Wisconsin Lottery

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

Bitcoin, crypto gambling Wisconsin: not specifically regulated

 

Regulatory body: Office of Indian Gaming and Regulatory Compliance, State of Wisconsin – Department of Administration –  – Division of Gaming

 

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):

  • lottery retailer
  • casino license (local referendum)
  • table games license (local referendum)
  • off track betting point
  • non-profit gambling license

 

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.

Non-profit gambling is not taxed with a a gambling tax.

About 30% of the lottery’s revenue is going back to the state, and it is used for property tax relief.

 

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 gambling are legal in the state of Wyoming:

  • lottery, WyoLotto, established in 2013
  • sports betting (horse racing betting, 3 live race track, biggest is Wyoming Downs, 15 off track betting points + historic horse racing terminals)
  • non-profit gambling (bingo, pull tabs)
  • hunting license raffle
  • racinos (racetracks can have slot machine like historic horse racing machines since 2013)

 

+Native American casinos ,which offer sports betting too, since 2020, despite it being not legal on a state level (but tribal casinos are not restricted by state level gambling legislation),

Fantasy sports betting is not yet regulated. Fantasy sports betting websites in the meantime accept players from Wyoming, taking advantage of the situation.

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, except Indian casinos, 6 tribal casinos

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

Bingo Wyoming: legal, but only non-profit bingo and bingo in in Indian casinos

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

Poker Wyoming: illegal, except social gambling and in Indian casinos

Online poker Wyoming: technically illegal, but players are not prosecuted or fined, some online poker platforms might be blocked

Sports betting Wyoming: legal (horse racing betting only + Indian casinos)

Online sports betting Wyoming: technically illegal, but players are not prosecuted or fined, some sportsbooks might be blocked

Lottery Wyoming: legal

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

Bitcoin, crypto gambling Wyoming: not specifically regulated

 

Regulatory body: Wyoming Gaming Commission (except non-profit gambling, which is regulated by local law enforcement)

 

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):

  • lottery retailer
  • non profit bingo, pull tabs
  • off track betting point
  • hunting license raffle

 

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

 

Native American gambling in the United States of America

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:

  • 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 Carolina,
  • North Dakota,
  • Oklahoma,
  • Oregon,
  • South Carolina,
  • Texas,
  • Washington,
  • Wisconsin,
  • Wyoming

 

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

 

 

Online casino gambling 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

 

Online casino gambling is prohibited in the US on a federal level, mainly by the UIGEA. However, states and territories can legalize it. Only Delaware, Michigan, New Jersey, Pennsylvania, West Virginia, US Virgin Islands, Puerto Rico and the Northern Mariana Islands have legalized online casinos so far.

Not many gambling websites accept players from the US. Some foreign online casinos are blocked by ISPs, some voluntarily restrict US visitors from accessing their sites and some (especially the platforms which are licensed in microstates, offshore tax havens, smaller countries) are afraid of US influence and pressure and voluntarily block US players . However, US players who play in foreign online casinos are not prosecuted by the authorities, only illegally operating unlicensed online casinos are targeted.

The online casinos below accept players from USA.

Online casinos accepting players from the USA - click to see

The following online casino websites accept players from the USA:

 

Miami Club Digital Casino Destination

This is Miami Club gambling website's GIF animated banner displaying the various bonuses and promotional offers offered currently and their terms and conditions and required player protection information. The picture also acts as a link and by clicking on it you will be taken to the gambling website, where you can check out the most recent 2022 bonuses, promotions and you can register and play if your over the age of 18.

Miami Club 18+

  • Welcome bonus, 100% up to $100 on your first 8x deposit (up to $800 total)
  • Exclusive bonus code: MIFREE20, $20.00 free, every month, not just for new players, for returning players as well
  • Free spins, use coupon HOTWINGS to get 150% up to $150 plus 30 spins on the Funky Chicken 5-reel, limited time only (by the time you are reading it probably expired, only valid for a few days)

USA players accepted, Canada, Netherlands, Israel, France, Australia and UK players are not accepted.

Playthrough requirements and wagering limitations

Check the gambling website for the most recent bouse promotions and playthrough requirement and wagering limitation information. The deposit bonus amount must be wagered 40x times before withdrawal, depending on the type.
Type of game: Count towards wagering requirement: 
Keno, Dazzling Dice, Poker Slots, Bingo Bucks - 100%
Table games 10%
Blackjack or video poke 10%
Slots 100%
Roulette, Craps or Baccarat 0% - Forbidden!
 
Wagering limitation:
  • UPDATE 2022: The wagering of any portion of a non-deposit bonus on Roulette, Craps or Baccarat games is strictly forbidden!
  • Currently, bonuses are not available to players registering accounts from the following countries: Russia, Ukraine.
  • Bonuses cannot be combined.
  • Miami Club casino requires that a deposit of at least $25 is made on all accounts before any cash withdrawal is processed to comply with anti money laundering laws + mandatory ID check required by law (law to fight financing of terrorism and payment processor require this as well). The deposited $25 can be withdrawn afterwards with the winnings.

Bet Online Casino, Bookmaker & Poker

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
  • 25% sports betting reload on every qualifying bet, code: LIFEBONUS 
  • +100% welcome match bonus up to 100% on your first deposit using Bitcoin, Bitcoin Cash, Ethereum, Ripple, Litecoin or DASH. No code required + 5% crypto boost afterwards on future deposits
  • 10% weekly rebate, cashback for returning players

You can read the review of BetOnline here. List of countries, from which they do not accept players can be found in the review and below. North American players accepted.

Playthrough requirements and wagering limitations

All bonuses, free spins, and other promotional offer are subject to the following wagering limitations and playthrough requirements. Although, we strive to update this  section often, it's best if you check the company's website for the latest and up to date bonus terms and conditions (they change it quite often, with every new bonus, it's possible we have missed something, or it's no longer up to date).
Playthrough requirements of every bonus and promotion:
  • The deposit bonus amount must be wagered 30 times before withdrawal, usually (sports betting and poker bonuses 10x)
  • Forfeiting the bonus will result in the bonus and any subsequent winnings associated with it to be removed from players accounts.
  • Only one bonus can be active at a time, playthrough requirements must be met before additional promotions can be received.
  • Players must use the related bonus code in order to receive a bonus (if it has a code, not every promotion requires one).
  • Bonus funds will only be available on the Betsoft games, the other providers are not eligible,, unless otherwise stated.
  • In cases where rollover or other criteria specified in the individual bonus terms and conditions are not met within 30 days, any remaining bonus funds and associated winnings will be forfeited automatically.
  • Wagering requirements must be fulfilled before any winnings can be withdrawn.

Playthrough requirement contributions: The following table show the contribution of the various types of games towards the fulfillment of the wagering requirement.
Game types: Contribution:
Slots (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%
This only applies to casino bonuses, sports betting or poker bonuses have different wagering limitations (can be found on the company's website). BetOnline does not accept players from:

Fair Go Aussie Themed Casino

This is an animated gif banner ad featuring all the current 2022 promotions, bonuses of FairGo Australian ("Aussie") themed casino. The picture also act as a link, by clicking on it you will be taken to the free to play area of the casino, where you can try out their games for free without spending any money, and you can register a real player account if you are 18+. Terms and conditions and requirements can be seen below the banner.

Fair Go Australian casino, 18+

Promotions:
  • 100% welcome bonus up to $200, on your first 5 deposits (total $500), coupon code: WELCOME
  • 100 free spins with code: DOD-GOW (limited time only, please let me know when the code expires)
  • 150% bonus and 50 spins on the new slot Lil Red ($20 minimum deposit requirement), coupon code: LILRED150, or on the slot Hyperwins, bonus code: GETHYPED
  • Special Neosurf bonus, deposit using Neosurf and get a 200% welcome bonus (only once per player), promo code: 200-NEO

Only one bonus can be active at a time. North American players are accepted at the casino. FairGo Casino does not accept players from: Moldova, Israel, UK. You can read the full review of Fair Go casino here.

Playthrough requirements and wagering limitations

Disclaimer: The casinos is not actually an Australian online casino, the company is not registered in Australia, it's only "Aussie" themed.
All bonuses, free spins, and other promotional offer are subject to the following wagering limitations and playthrough requirements. Although, we strive to update this  section often, it's best if you check the company's website for the latest and up to date bonus terms and conditions (they change it quite often, with every new bonus, it's possible we have missed something, or it's no longer up to date). Terms and conditions of every bonus and promotion:
  • Players from the following countries do not qualify for any bonuses: Albania, Armenia, Azerbaijan, Belarus, Bosnia and Herzegovina, Brazil, Bulgaria, Hungary, Indonesia, Kazakhstan, Kyrgyzstan, Lithuania, North Macedonia, Malaysia, Mauritius, Moldova, Montenegro, Poland, Romania, Russia, Germany, Slovakia, Slovenia, Tajikistan, Thailand, Turkmenistan, Ukraine, United Kingdom, Uzbekistan.
  • Only one bonus can be active at a time.
  • Only real money players, who completed the registration are eligible for a bonus.
  • No deposit bonuses hold a maximum cash out limit which is 5x the bonus amount unless otherwise specified.

Playthrough requirement:
  • The deposit bonus amount must be wagered 60 times before withdrawal, unless otherwise stated.

Wagering requirement contributions: The following table show the contribution of the various types of games towards the fulfillment of the wagering requirement.
Game types: Contribution:
Slots (a.k.a. Pokies) 100%
All types of Blackjack, Video Poker, Craps, American Roulette, Baccarat and other table games and non-pokies games 0%

 

Click here for more info on casinos in the USA.

 

Online bingo in the USA

Online bingo in the US: only legal in New Jersey

 

In most US states, bingo is only allowed to be conducted for fundraising purposes by 501 (c) registered charities. In others, like Nevada, commercial brick & mortar bingo halls are also eligible for a license as well. The only legal online bingo platform in the USA at the time of writing is the one offered by New Jersey licensee, VirginCasino.com. In New Jersey the casino license covers online bingo as well. This is really unusual, and in the 6 other US states, where online casinos are legal, this is not the case.

The following bingo websites accept players from the USA:

Online bingo is illegal in 49 US states and in all 5 unincorporated territories. It’s only legal in New Jersey at VirginCasino.com, the only licensed US online bingo site that I know of. If you know any more, please drop a link to it in  the comments section below.

 

 

Online poker in the USA

 

Online poker in the US: illegal, except for Delaware, Michigan, Nevada, New Jersey, Pennsylvania, Rhode Island, West Virginia and the Northern Mariana Islands, players playing on foreign online poker sites are not prosecuted but barely any poker website accept players from the US due to various issues

 

Online poker is prohibited in the vast majority of the US states. After the UIGEA was passed in 2006, major online poker sites, like Poker Stars, Full Tilt, and Absolute Poker continued to offer their services on the US market, even with the apparent legal risks involved. It was not until four years later that US authorities took serious legal action against these sites, operating in somewhat of a gray market, for 5 years. They were charged with the violation of the UIGEA, bank fraud, and money laundering. After their indictment on April 15, 2011, the day that was quickly dubbed by the poker community as “the Black Friday”, 95% of the US online poker market was destroyed overnight.

However, since then, states have slowly started passed bills legalizing online poker, but mostly on an intrastate level. And currently, online poker is legal in 7 states and in one of the 5 unincorporated territories.

In most of the US, online poker opportunities are limited to unlicensed foreign sites, even to this day. Although, this is technically illegal, poker players are not prosecuted in the USA.

The online poker websites below accept players from the USA.

Online casinos which have online poker sections and accept players from the USA - click to see

The following online casino websites have poker and accept players from the USA:

Bet Online Casino, Bookmaker & Poker

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
  • 25% sports betting reload on every qualifying bet, code: LIFEBONUS 
  • +100% welcome match bonus up to 100% on your first deposit using Bitcoin, Bitcoin Cash, Ethereum, Ripple, Litecoin or DASH. No code required + 5% crypto boost afterwards on future deposits
  • 10% weekly rebate, cashback for returning players

You can read the review of BetOnline here. List of countries, from which they do not accept players can be found in the review and below. North American players accepted.

Playthrough requirements and wagering limitations

All bonuses, free spins, and other promotional offer are subject to the following wagering limitations and playthrough requirements. Although, we strive to update this  section often, it's best if you check the company's website for the latest and up to date bonus terms and conditions (they change it quite often, with every new bonus, it's possible we have missed something, or it's no longer up to date).
Playthrough requirements of every bonus and promotion:
  • The deposit bonus amount must be wagered 30 times before withdrawal, usually (sports betting and poker bonuses 10x)
  • Forfeiting the bonus will result in the bonus and any subsequent winnings associated with it to be removed from players accounts.
  • Only one bonus can be active at a time, playthrough requirements must be met before additional promotions can be received.
  • Players must use the related bonus code in order to receive a bonus (if it has a code, not every promotion requires one).
  • Bonus funds will only be available on the Betsoft games, the other providers are not eligible,, unless otherwise stated.
  • In cases where rollover or other criteria specified in the individual bonus terms and conditions are not met within 30 days, any remaining bonus funds and associated winnings will be forfeited automatically.
  • Wagering requirements must be fulfilled before any winnings can be withdrawn.

Playthrough requirement contributions: The following table show the contribution of the various types of games towards the fulfillment of the wagering requirement.
Game types: Contribution:
Slots (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%
This only applies to casino bonuses, sports betting or poker bonuses have different wagering limitations (can be found on the company's website). BetOnline does not accept players from:

 

 

Online sports betting in the USA

 

Online sports betting  in the US: possible to be legalized since 2018, currently legal in the following 19 states: Colorado, Delaware, Illinois, Iowa, Kansas, Louisiana, Michigan, Nevada, New Hampshire, New Jersey, North Dakota, Oregon, Pennsylvania, Rhode Island, South Dakota, Tennessee, Texas, Virginia, West Virginia

 

The 1992 Professional and Amateur Sports Protection Act* or PASP outlawed sports betting nationwide in an attempt to protect professional and amateur sports against “the taint of gambling”. PASPA barred states that didn’t already have legal sports betting from legalizing it ever since. This law effectively gave Nevada a sports gambling monopoly.

Three other states were also exempt from the Act, New Jersey, Oregon and Delaware, due to sports betting regulations already in place. However, only Delaware established any kind of sports betting market, a parlay card game for wagering on NFL matches with no online platform. Prior to 2018, Nevada was the only state offering legal online sports betting in the US.

In 2018, PASPA was declared unconstitutional (details can be found at the beginning of the guide, above the table), which made it possible for all states to legalize online sports betting. This has resulted in a gold rush in the online sports wagering industry, and US sportsbooks started popping up left and right (the bookmakers below all predate this, and have been in operation for 10+ years, they are really big and well known in the US sports betting sector, and have been well known online sports books even before 2018).

The results of revoking PASPA was that internet sports wagering, which was legal only in 4 states, is now legal in 19 states. A more than 400% increase. And this number is expected to double in the next 5 years.

Online horse racing betting: Horse and dog racing betting, on the other hand, is a completely different matter. Legal online platforms accepting wagers on horse races are available in the majority of the US states (except for the ones expressly banning it – see the table at the beginning). For some reason, this form of online gambling is exempt from the UIGEA.

Apart from the 19 states listed above, where placing wagers on the full spectrum of US collegiate and professional sports is legal, in the following 7 states only online horse racing betting is legal: California, Kentucky, Maryland, Massachusetts, Minnesota, Vermont, Washington. This brings the number of states where online horse racing betting is legal to 26, more than half of all US states.

A few foreign online bookmakers outside of US jurisdiction (the laws discussed on this page only apply within the US) still accept players from the USA. In some states these websites might be blocked, but bettors are not prosecuted or fined.

The online sportsbooks below accept registrations from the USA.

Online bookmakers accepting registrations from the USA - click to see

The following online sportsbooks accept bettors from the United States of America:

Bet Online Casino, Bookmaker & Poker

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
  • 25% sports betting reload on every qualifying bet, code: LIFEBONUS 
  • +100% welcome match bonus up to 100% on your first deposit using Bitcoin, Bitcoin Cash, Ethereum, Ripple, Litecoin or DASH. No code required + 5% crypto boost afterwards on future deposits
  • 10% weekly rebate, cashback for returning players

You can read the review of BetOnline here. List of countries, from which they do not accept players can be found in the review and below. North American players accepted.

Playthrough requirements and wagering limitations

All bonuses, free spins, and other promotional offer are subject to the following wagering limitations and playthrough requirements. Although, we strive to update this  section often, it's best if you check the company's website for the latest and up to date bonus terms and conditions (they change it quite often, with every new bonus, it's possible we have missed something, or it's no longer up to date).
Playthrough requirements of every bonus and promotion:
  • The deposit bonus amount must be wagered 30 times before withdrawal, usually (sports betting and poker bonuses 10x)
  • Forfeiting the bonus will result in the bonus and any subsequent winnings associated with it to be removed from players accounts.
  • Only one bonus can be active at a time, playthrough requirements must be met before additional promotions can be received.
  • Players must use the related bonus code in order to receive a bonus (if it has a code, not every promotion requires one).
  • Bonus funds will only be available on the Betsoft games, the other providers are not eligible,, unless otherwise stated.
  • In cases where rollover or other criteria specified in the individual bonus terms and conditions are not met within 30 days, any remaining bonus funds and associated winnings will be forfeited automatically.
  • Wagering requirements must be fulfilled before any winnings can be withdrawn.

Playthrough requirement contributions: The following table show the contribution of the various types of games towards the fulfillment of the wagering requirement.
Game types: Contribution:
Slots (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%
This only applies to casino bonuses, sports betting or poker bonuses have different wagering limitations (can be found on the company's website). BetOnline does not accept players from:

*Source: Cornell University Law School- 1992 Professional and Amateur Sports Protection Act

 

Online lottery in the USA

Online lottery in the US: lottery is a state monopoly in all US states, the following 16 states have legalized online lottery: Arkansas, California, Georgia, Illinois, Kentucky, Maine, Michigan, Montana, New Hampshire, New Jersey, New York, North Dakota, Ohio, Oregon, Rhode Island, Pennsylvania, Minnesota (was legal between 2015 and 2018, no longer legal)

The lottery is a state monopoly in pretty much every US state (except for the states that do not have a lottery at all: Alaska, Alabama, Nevada, Hawaii, Utah and Mississippi). Even though the 2011 memo made it possible for states to launch an online version of their lotteries, the states (as is common with state owned companies) were slow to catch on and innovate. In 2014, only four states: Michigan, Minnesota, Illinois, and Georgia took advantage of this opportunity. However, since 2014, this number has risen to 16, and it is expected to double in the next 5 years.

Interstate online lotteries are not yet legal in the US. Therefore, popular interstate lotteries, like Powerball, do not sell lottery tickets online directly. However, interstate lotteries can partner with local, intrastate lotteries, and in turn, the state lotteries can legally sell these interstate lottery tickets, even online (and take a cut of course…).

Some foreign online lotteries and lottery platforms let people from the US purchase lottery tickets online too (the laws discussed on this page only apply within the USA), US players are not prosecuted or fined for purchasing lottery tickets online from such foreign lottery platforms, but it is technically illegal, and only the local state owned lottery monopolies are legal. However, this is the only way for US players to purchase European lottery tickets, including the world famous Spanish El Gordo, the lottery which usually has the highest jackpots in the world. Or Euromillions and Eurojackpot, both of which have a higher return per ticket than any of the US lotteries, which are actually one of the worst in terms of return per ticket and odds of winning (you can read more about how to calculate odds of winning and return per ticket here).

Buying lottery tickets in person, while on vacation, as a tourist, or living abroad as an expat is perfectly legal. Just don’t forget to pay taxes on your lottery winnings, because lottery winnings, even from foreign non-US lotteries are taxable income.

 

Bitcoin, cryptocurrency gambling in the USA

Bitcoin Gambling in the US: not specifically regulated

 

The legal status of online Bitcoin gambling in the USA is very much undetermined to this date. The fact that the UIGEA does not ban online gambling per se, only prohibits financial transactions related to online gambling leaves Bitcoin in pretty much a gray area, as Bitcoin payments are not financial transactions in the traditional sense.

While many have seen this as a legislative loophole, allowing unlicensed online gambling in the USA, this is definitely not the case. This was all made perfectly clear in 2015, when the Nevada home of professional Poker player Bryan Micon was raided. Micon was running a Bitcoin only poker site called Seals with Clubs.

/Comment: He was also notoriously bragging about it on social media, among other things, such as using illegal recreational drugs during his livestreams, and in his Youtube videos. He also acted very unprofessionally, and like a brat. I attended some of his livestreams in 2014, it was obvious that it was not going to end well./

It was the first-ever prosecution of gambling site that used the digital currency in the US. Initially Micon was looking at a prison sentence, up to 10 years of imprisonment, and a $50,000 fine*. Later this was reduced to a gross misdemeanor, and he was ordered to pay $25,000.

In an interview he gave to the Las Vegas Times last year A.G. Burnett, chairman of the Nevada Gaming Control Board made it clear that it was not only the lack of license that lead to Micon’s prosecution. Burnett told the reporter: “It’s [Bitcoin] absolutely not approved for gaming transactions and no licensee has approached me for considering its use”.

This created a legal precedent for cryptocurrency gambling in the USA. And as it turns out, when it comes to games of chance, cryptocurrency is seen as any other currency, and requires a gambling license, and gambling laws apply to digital alternative currencies too. This means that bitcoin, litecoin, ethereum etc., cryptocurrency gambling is legal in the USA (in states and territories where online gambling is legal), but a license is required.

On the other hand, on the flip side, in 2015, a legally operating and licensed horse betting operator, DerbyJackpot, became the first-ever licensed operator to use bitcoin in the USA.**. The startup in New York was permitted by the state regulators to accept bets and wagers in the cryptocurrency. This shows that it is indeed possible for licensed operators to accept crypto wagers, and that authorities are (at least in some states) cooperative.

In the meantime, some foreign bitcoin casinos, outside of US jurisdiction continue to accept players from the USA. These sites are not blocked, and players are not prosecuted for placing bets with these operators.

The bitcoin casinos below accept players from USA.

Online casinos accepting crypto and players from the USA - click to see

The following online casino websites accept bitcoin, litecoin and ethereum, and accept players from the USA:

Miami Club Digital Casino Destination

This is Miami Club gambling website's GIF animated banner displaying the various bonuses and promotional offers offered currently and their terms and conditions and required player protection information. The picture also acts as a link and by clicking on it you will be taken to the gambling website, where you can check out the most recent 2022 bonuses, promotions and you can register and play if your over the age of 18.

Miami Club 18+

  • Welcome bonus, 100% up to $100 on your first 8x deposit (up to $800 total)
  • Exclusive bonus code: MIFREE20, $20.00 free, every month, not just for new players, for returning players as well
  • Free spins, use coupon HOTWINGS to get 150% up to $150 plus 30 spins on the Funky Chicken 5-reel, limited time only (by the time you are reading it probably expired, only valid for a few days)

USA players accepted, Canada, Netherlands, Israel, France, Australia and UK players are not accepted.

Playthrough requirements and wagering limitations

Check the gambling website for the most recent bouse promotions and playthrough requirement and wagering limitation information. The deposit bonus amount must be wagered 40x times before withdrawal, depending on the type.
Type of game: Count towards wagering requirement: 
Keno, Dazzling Dice, Poker Slots, Bingo Bucks - 100%
Table games 10%
Blackjack or video poke 10%
Slots 100%
Roulette, Craps or Baccarat 0% - Forbidden!
 
Wagering limitation:
  • UPDATE 2022: The wagering of any portion of a non-deposit bonus on Roulette, Craps or Baccarat games is strictly forbidden!
  • Currently, bonuses are not available to players registering accounts from the following countries: Russia, Ukraine.
  • Bonuses cannot be combined.
  • Miami Club casino requires that a deposit of at least $25 is made on all accounts before any cash withdrawal is processed to comply with anti money laundering laws + mandatory ID check required by law (law to fight financing of terrorism and payment processor require this as well). The deposited $25 can be withdrawn afterwards with the winnings.

Bet Online Casino, Bookmaker & Poker

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
  • 25% sports betting reload on every qualifying bet, code: LIFEBONUS 
  • +100% welcome match bonus up to 100% on your first deposit using Bitcoin, Bitcoin Cash, Ethereum, Ripple, Litecoin or DASH. No code required + 5% crypto boost afterwards on future deposits
  • 10% weekly rebate, cashback for returning players

You can read the review of BetOnline here. List of countries, from which they do not accept players can be found in the review and below. North American players accepted.

Playthrough requirements and wagering limitations

All bonuses, free spins, and other promotional offer are subject to the following wagering limitations and playthrough requirements. Although, we strive to update this  section often, it's best if you check the company's website for the latest and up to date bonus terms and conditions (they change it quite often, with every new bonus, it's possible we have missed something, or it's no longer up to date).
Playthrough requirements of every bonus and promotion:
  • The deposit bonus amount must be wagered 30 times before withdrawal, usually (sports betting and poker bonuses 10x)
  • Forfeiting the bonus will result in the bonus and any subsequent winnings associated with it to be removed from players accounts.
  • Only one bonus can be active at a time, playthrough requirements must be met before additional promotions can be received.
  • Players must use the related bonus code in order to receive a bonus (if it has a code, not every promotion requires one).
  • Bonus funds will only be available on the Betsoft games, the other providers are not eligible,, unless otherwise stated.
  • In cases where rollover or other criteria specified in the individual bonus terms and conditions are not met within 30 days, any remaining bonus funds and associated winnings will be forfeited automatically.
  • Wagering requirements must be fulfilled before any winnings can be withdrawn.

Playthrough requirement contributions: The following table show the contribution of the various types of games towards the fulfillment of the wagering requirement.
Game types: Contribution:
Slots (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%
This only applies to casino bonuses, sports betting or poker bonuses have different wagering limitations (can be found on the company's website). BetOnline does not accept players from:

Fair Go Aussie Themed Casino

This is an animated gif banner ad featuring all the current 2022 promotions, bonuses of FairGo Australian ("Aussie") themed casino. The picture also act as a link, by clicking on it you will be taken to the free to play area of the casino, where you can try out their games for free without spending any money, and you can register a real player account if you are 18+. Terms and conditions and requirements can be seen below the banner.

Fair Go Australian casino, 18+

Promotions:
  • 100% welcome bonus up to $200, on your first 5 deposits (total $500), coupon code: WELCOME
  • 100 free spins with code: DOD-GOW (limited time only, please let me know when the code expires)
  • 150% bonus and 50 spins on the new slot Lil Red ($20 minimum deposit requirement), coupon code: LILRED150, or on the slot Hyperwins, bonus code: GETHYPED
  • Special Neosurf bonus, deposit using Neosurf and get a 200% welcome bonus (only once per player), promo code: 200-NEO

Only one bonus can be active at a time. North American players are accepted at the casino. FairGo Casino does not accept players from: Moldova, Israel, UK. You can read the full review of Fair Go casino here.

Playthrough requirements and wagering limitations

Disclaimer: The casinos is not actually an Australian online casino, the company is not registered in Australia, it's only "Aussie" themed.
All bonuses, free spins, and other promotional offer are subject to the following wagering limitations and playthrough requirements. Although, we strive to update this  section often, it's best if you check the company's website for the latest and up to date bonus terms and conditions (they change it quite often, with every new bonus, it's possible we have missed something, or it's no longer up to date). Terms and conditions of every bonus and promotion:
  • Players from the following countries do not qualify for any bonuses: Albania, Armenia, Azerbaijan, Belarus, Bosnia and Herzegovina, Brazil, Bulgaria, Hungary, Indonesia, Kazakhstan, Kyrgyzstan, Lithuania, North Macedonia, Malaysia, Mauritius, Moldova, Montenegro, Poland, Romania, Russia, Germany, Slovakia, Slovenia, Tajikistan, Thailand, Turkmenistan, Ukraine, United Kingdom, Uzbekistan.
  • Only one bonus can be active at a time.
  • Only real money players, who completed the registration are eligible for a bonus.
  • No deposit bonuses hold a maximum cash out limit which is 5x the bonus amount unless otherwise specified.

Playthrough requirement:
  • The deposit bonus amount must be wagered 60 times before withdrawal, unless otherwise stated.

Wagering requirement contributions: The following table show the contribution of the various types of games towards the fulfillment of the wagering requirement.
Game types: Contribution:
Slots (a.k.a. Pokies) 100%
All types of Blackjack, Video Poker, Craps, American Roulette, Baccarat and other table games and non-pokies games 0%

Sources:

* Vegas-based Bitcoin poker operator to return to the US, face charges

**DerbyJackpot.com Becomes First US Regulated Online Gambling Site to Accept Bitcoin

 

If you have questions or any feedback don’t hesitate to drop a comment below. Please let me know in the comments section if you think we might have gotten something wrong or if you have additional information, clarification about the legal status of online gambling in this country.

 

This page is part of Simon’s List – Legal Status of Online Gambling – a definitive guide to the legal status of all forms of online gambling activities in every country around the world.

 

Last updated: 2022-04-20

Gamble responsibly,
SimonTheSorcerer

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Summary
Simon's US Online Gambling Guide
Article Name
Simon's US Online Gambling Guide
Description
An overview of the history and the current legal status of online gambling in the USA with specific focus on UIGEA and the Wire Act. A list of US licensed online gambling websites, which accept US players currently is included as well.
Author
Simon's Online Casino Gambling Blog

5 Responses to “Simon’s Guide to USA Gambling and Online Betting Sites

  • Mitchel Sherr
    4 years ago

    Hi Simon,

    My name is Mitchel Sherr. I am currently working on setting up a online raffle business in Malta. It is very complex and I would love to talk with you about it and discuss the legality.

    • Sorry, I’m not a registered lawyer in Malta, you need to contact one there. I have no contact info, it’s not easy or cheap that’s for sure. Good luck.

    • Carmen
      1 year ago

      Hi Mitchel Sherr, should you still need help with this, please feel free to contact me at [email protected]

  • Hi Simon.
    Online gambling is legal in Connecticut from 10th Oct 2021.

    Cheers

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