{"id":64460,"date":"2024-06-12T11:56:54","date_gmt":"2024-06-12T11:56:54","guid":{"rendered":"https:\/\/www.bonusfinder.com\/?page_id=64460"},"modified":"2025-02-25T14:39:27","modified_gmt":"2025-02-25T14:39:27","slug":"states-where-gambling-is-legal","status":"publish","type":"page","link":"https:\/\/www.bonusfinder.com\/guide\/states-where-gambling-is-legal","title":{"rendered":"Gambling Laws by State"},"content":{"rendered":"<h2>\u2b50Legal Status of Online Gaming by State<\/h2>\n<div class=\"table-wrapper\">\n<table>\n<tbody>\n<thead>\n<tr>\n<th>State<\/th>\n<th>Casinos<\/th>\n<th>Sports Betting<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>Alabama<\/td>\n<td>\u274c<\/td>\n<td>\u274c<\/td>\n<\/tr>\n<tr>\n<td>Alaska<\/td>\n<td>\u274c<\/td>\n<td>\u274c<\/td>\n<\/tr>\n<tr>\n<td>Arizona<\/td>\n<td>\u274c<\/td>\n<td>\u2714\ufe0f<\/td>\n<\/tr>\n<tr>\n<td>Arkansas<\/td>\n<td>\u274c<\/td>\n<td>\u2714\ufe0f<\/td>\n<\/tr>\n<tr>\n<td>California<\/td>\n<td>\u274c<\/td>\n<td>\u274c<\/td>\n<\/tr>\n<tr>\n<td>Colorado<\/td>\n<td>\u274c<\/td>\n<td>\u2714\ufe0f<\/td>\n<\/tr>\n<tr>\n<td>Connecticut<\/td>\n<td>\u2714\ufe0f<\/td>\n<td>\u2714\ufe0f<\/td>\n<\/tr>\n<tr>\n<td>Delaware<\/td>\n<td>\u2714\ufe0f<\/td>\n<td>\u274c<\/td>\n<\/tr>\n<tr>\n<td>Florida<\/td>\n<td>\u274c<\/td>\n<td>\u274c<\/td>\n<\/tr>\n<tr>\n<td>Georgia<\/td>\n<td>\u274c<\/td>\n<td>\u274c<\/td>\n<\/tr>\n<tr>\n<td>Hawaii<\/td>\n<td>\u274c<\/td>\n<td>\u274c<\/td>\n<\/tr>\n<tr>\n<td>Idaho<\/td>\n<td>\u274c<\/td>\n<td>\u274c<\/td>\n<\/tr>\n<tr>\n<td>Illinois<\/td>\n<td>\u274c<\/td>\n<td>\u2714\ufe0f<\/td>\n<\/tr>\n<tr>\n<td>Indiana<\/td>\n<td>\u274c<\/td>\n<td>\u2714\ufe0f<\/td>\n<\/tr>\n<tr>\n<td>Iowa<\/td>\n<td>\u274c<\/td>\n<td>\u2714\ufe0f<\/td>\n<\/tr>\n<tr>\n<td>Kansas<\/td>\n<td>\u274c<\/td>\n<td>\u2714\ufe0f<\/td>\n<\/tr>\n<tr>\n<td>Kentucky<\/td>\n<td>\u274c<\/td>\n<td>\u2714\ufe0f<\/td>\n<\/tr>\n<tr>\n<td>Louisiana<\/td>\n<td>\u274c<\/td>\n<td>\u2714\ufe0f<\/td>\n<\/tr>\n<tr>\n<td>Maine<\/td>\n<td>\u274c<\/td>\n<td>\u274c<\/td>\n<\/tr>\n<tr>\n<td>Maryland<\/td>\n<td>\u274c<\/td>\n<td>\u274c<\/td>\n<\/tr>\n<tr>\n<td>Massachusetts<\/td>\n<td>\u274c<\/td>\n<td>\u274c<\/td>\n<\/tr>\n<tr>\n<td>Michigan<\/td>\n<td>\u2714\ufe0f<\/td>\n<td>\u2714\ufe0f<\/td>\n<\/tr>\n<tr>\n<td>Minnesota<\/td>\n<td>\u274c<\/td>\n<td>\u274c<\/td>\n<\/tr>\n<tr>\n<td>Mississippi<\/td>\n<td>\u274c<\/td>\n<td>\u274c<\/td>\n<\/tr>\n<tr>\n<td>Missouri<\/td>\n<td>\u274c<\/td>\n<td>\u274c<\/td>\n<\/tr>\n<tr>\n<td>Montana<\/td>\n<td>\u274c<\/td>\n<td>\u274c<\/td>\n<\/tr>\n<tr>\n<td>Nebraska<\/td>\n<td>\u274c<\/td>\n<td>\u274c<\/td>\n<\/tr>\n<tr>\n<td>Nevada<\/td>\n<td>\u274c<\/td>\n<td>\u2714\ufe0f<\/td>\n<\/tr>\n<tr>\n<td>New Hampshire<\/td>\n<td>\u274c<\/td>\n<td>\u2714\ufe0f<\/td>\n<\/tr>\n<tr>\n<td>New Jersey<\/td>\n<td>\u2714\ufe0f<\/td>\n<td>\u2714\ufe0f<\/td>\n<\/tr>\n<tr>\n<td>New Mexico<\/td>\n<td>\u274c<\/td>\n<td>\u274c<\/td>\n<\/tr>\n<tr>\n<td>New York<\/td>\n<td>\u274c<\/td>\n<td>\u2714\ufe0f<\/td>\n<\/tr>\n<tr>\n<td>North Carolina<\/td>\n<td>\u274c<\/td>\n<td>\u2714\ufe0f<\/td>\n<\/tr>\n<tr>\n<td>North Dakota<\/td>\n<td>\u274c<\/td>\n<td>\u274c<\/td>\n<\/tr>\n<tr>\n<td>Ohio<\/td>\n<td>\u274c<\/td>\n<td>\u2714\ufe0f<\/td>\n<\/tr>\n<tr>\n<td>Oklahoma<\/td>\n<td>\u274c<\/td>\n<td>\u274c<\/td>\n<\/tr>\n<tr>\n<td>Oregon<\/td>\n<td>\u274c<\/td>\n<td>\u2714\ufe0f<\/td>\n<\/tr>\n<tr>\n<td>Pennsylvania<\/td>\n<td>\u2714\ufe0f<\/td>\n<td>\u2714\ufe0f<\/td>\n<\/tr>\n<tr>\n<td>Rhode Island<\/td>\n<td>\u2714\ufe0f<\/td>\n<td>\u2714\ufe0f<\/td>\n<\/tr>\n<tr>\n<td>South Carolina<\/td>\n<td>\u274c<\/td>\n<td>\u274c<\/td>\n<\/tr>\n<tr>\n<td>South Dakota<\/td>\n<td>\u274c<\/td>\n<td>\u274c<\/td>\n<\/tr>\n<tr>\n<td>Tennessee<\/td>\n<td>\u274c<\/td>\n<td>\u2714\ufe0f<\/td>\n<\/tr>\n<tr>\n<td>Texas<\/td>\n<td>\u274c<\/td>\n<td>\u274c<\/td>\n<\/tr>\n<tr>\n<td>Utah<\/td>\n<td>\u274c<\/td>\n<td>\u274c<\/td>\n<\/tr>\n<tr>\n<td>Vermont<\/td>\n<td>\u274c<\/td>\n<td>\u274c<\/td>\n<\/tr>\n<tr>\n<td>Virginia<\/td>\n<td>\u274c<\/td>\n<td>\u2714\ufe0f<\/td>\n<\/tr>\n<tr>\n<td>Washington<\/td>\n<td>\u274c<\/td>\n<td>\u274c<\/td>\n<\/tr>\n<tr>\n<td>West Virginia<\/td>\n<td>\u2714\ufe0f<\/td>\n<td>\u2714\ufe0f<\/td>\n<\/tr>\n<tr>\n<td>Wisconsin<\/td>\n<td>\u274c<\/td>\n<td>\u274c<\/td>\n<\/tr>\n<tr>\n<td>Wyoming<\/td>\n<td>\u274c<\/td>\n<td>\u2714\ufe0f<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<h2>\u2b50 Stats of Gambling Legislation in the US<\/h2>\n<p>As of March 2025,<\/p>\n<ul>\n<li>27 states in the US have 486 commercial casinos.<\/li>\n<li>29 states in the US have 525 tribal casinos.<\/li>\n<li>Sports betting is legal in 38 states and DC.<\/li>\n<li>Mobile betting is legal in 20 states and DC.<\/li>\n<li><a href=\"https:\/\/www.bonusfinder.com\/online-casinos\">Legal iGaming casinos <\/a>are available in 8 states.<\/li>\n<li>47 states have some form of legal casino gaming.<\/li>\n<li>There are 1,011 casino gaming locations in the US.<\/li>\n<\/ul>\n<p>As per the American Gaming Association (AGA), there are 36 jurisdictions in which commercial casinos or sports betting and gaming operate in 2023. Twenty-seven states have land-based commercial casinos. The Las Vegas strip in Nevada is the biggest commercial gaming hub in the US in terms of market and year-on-year gains.<\/p>\n<p>The American Gaming Association (AGA) defines commercial casino locations as follows:<\/p>\n<blockquote>\n<p>Licensed, individual land-based, riverboat, and racetrack casinos (racinos). Commercial casino locations do not include other forms of commercial gaming, such as bars, taverns, truck stops with video lottery terminals or other locations where gaming is incidental to the location&#8217;s primary business. <\/p>\n<\/blockquote>\n<p>The data here does not include horse or dog racetracks without electronic gaming devices (such as slot machines, poker machines, VLTs), historical horse racing terminal locations or off-track betting, lottery retail locations, charitable gaming venues,\u00a0<a href=\"https:\/\/www.bonusfinder.com\/guide\">tribal gaming<\/a>\u00a0facilities as defined by the National Indian Gaming Commission, card rooms or other locations.<\/p>\n<p>The data above can be very confusing. I break it down below for you according to online casino gaming, sports betting, and traditional casinos. You will note that it is a slightly complicated situation in the US; a state with retail or tribal casinos may not have legalized online casinos or online sportsbooks. What is more common is that a state with online casinos has online sports betting options, too.<\/p>\n<h2>\u2b50 Which Are the Online Casino Regulations in the US<\/h2>\n<p>Online casinos, or iGaming, are regulated and legally available in seven states in the US. Six states\u2014Connecticut, Delaware, Michigan, New Jersey, Pennsylvania, and West Virginia have a full range of online casino games. The state of Nevada strictly permits online poker games. Rhode Island recently passed a law to legalize iGaming in 2023, with Bally&#8217;s as the sole operator online and offline.<\/p>\n<div class=\"table-wrapper\">\n<table>\n<tbody>\n<thead>\n<tr>\n<th>State<\/th>\n<th>Authorized Games<\/th>\n<th>Tax Rate<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td><strong>Connecticut<\/strong><\/td>\n<td>Casino Games, Poker<\/td>\n<td>18%<\/td>\n<\/tr>\n<tr>\n<td><strong>Delaware<\/strong><\/td>\n<td>Casino Games, Poker<\/td>\n<td>20% (casino table games\/poker); ~57% (online slot games)<\/td>\n<\/tr>\n<tr>\n<td><strong><a href=\"https:\/\/www.bonusfinder.com\/michigan\">Michigan Online Casino<\/a><\/strong><\/td>\n<td>Casino Games, Poker<\/td>\n<td>20\u201328%<\/td>\n<\/tr>\n<tr>\n<td><strong>Nevada<\/strong><\/td>\n<td>Poker<\/td>\n<td>6.75%<\/td>\n<\/tr>\n<tr>\n<td><strong><a href=\"https:\/\/www.bonusfinder.com\/new-jersey\">New Jersey Online Casinos<\/a><\/strong><\/td>\n<td>Casino Games, Poker<\/td>\n<td>17.5%<\/td>\n<\/tr>\n<tr>\n<td><strong><a href=\"https:\/\/www.bonusfinder.com\/pennsylvania\">Pennsylvania Online Casinos<\/a><\/strong><\/td>\n<td>Casino Games, Poker<\/td>\n<td>16% (casino table games\/poker); 54% (online slot games)<\/td>\n<\/tr>\n<tr>\n<td><strong><a href=\"https:\/\/www.bonusfinder.com\/west-virginia\">West Virginia Online Casinos<\/a><\/strong><\/td>\n<td>Casino Games, Poker<\/td>\n<td>15%<\/td>\n<\/tr>\n<tr>\n<td><strong>Rhode Island<\/strong><\/td>\n<td>Casino Games<\/td>\n<td>61% slots, 15% tables<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<h2>\u2b50 State by State Sports Betting Regulations<\/h2>\n<p>As of December 2023, legal sports betting was available in 37 states and the District of Columbia. Five states\u2014Kentucky, Maine, Massachusetts, Nebraska, and Ohio\u2014launched sports betting during the 2023 year. Vermont also legalized sports betting in 2023 but did not launch operations. North Carolina launched online betting on 11 March 2024 and has eight mobile sportsbooks, including Bet365, Underdog, Caesars and ESPN Bet.<\/p>\n<div class=\"table-wrapper\">\n<table>\n<tbody>\n<thead>\n<tr>\n<th>State<\/th>\n<th>Authorized Locations<\/th>\n<th>Tax Rate<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td><strong><a href=\"https:\/\/www.bonusfinder.com\/arkansas\">Arkansas<\/a><\/strong><\/td>\n<td>Commercial casinos<\/td>\n<td>13\u201320%<\/td>\n<\/tr>\n<tr>\n<td><strong><a href=\"https:\/\/www.bonusfinder.com\/arizona\">Arizona<\/a><\/strong><\/td>\n<td>Sports arenas, OTBs, tribal casinos<\/td>\n<td>Tribal: 1\u20138%<\/td>\n<\/tr>\n<tr>\n<td><strong>Colorado<\/strong><\/td>\n<td>Commercial and tribal casinos<\/td>\n<td>10%<\/td>\n<\/tr>\n<tr>\n<td><strong><a href=\"https:\/\/www.bonusfinder.com\/connecticut\">Connecticut<\/a><\/strong><\/td>\n<td>Tribal casinos, other retail locations<\/td>\n<td>13.75%<\/td>\n<\/tr>\n<tr>\n<td><strong>Delaware<\/strong><\/td>\n<td>Commercial casinos and retail lottery outlets<\/td>\n<td>50% (state share)<\/td>\n<\/tr>\n<tr>\n<td><strong>District Of Columbia<\/strong><\/td>\n<td>Sports arenas, lottery retail outlets, other retail locations<\/td>\n<td>10% (non-lottery operated sports betting)<\/td>\n<\/tr>\n<tr>\n<td><strong>Florida<\/strong><\/td>\n<td>Tribal Casinos<\/td>\n<td>10\u201315.75%<\/td>\n<\/tr>\n<tr>\n<td><strong>Illinois<\/strong><\/td>\n<td>Commercial casinos, racetracks, OTBs, sports arenas<\/td>\n<td>Graduated rate starting at 20% and climbing up to 40% (2024); earlier 15\u201319%<\/td>\n<\/tr>\n<tr>\n<td><strong>Indiana<\/strong><\/td>\n<td>Commercial and tribal casinos, OTBs<\/td>\n<td>9.5%<\/td>\n<\/tr>\n<tr>\n<td><strong><a href=\"https:\/\/www.bonusfinder.com\/iowa\">Iowa<\/a><\/strong><\/td>\n<td>Commercial casinos<\/td>\n<td>6.75%<\/td>\n<\/tr>\n<tr>\n<td><strong>Kansas<\/strong><\/td>\n<td>Commercial casinos, other locations<\/td>\n<td>10%<\/td>\n<\/tr>\n<tr>\n<td><strong>Kentucky<\/strong><\/td>\n<td>Racetracks, OTBs<\/td>\n<td>Land-based: 9.75%, Online: 14.25%<\/td>\n<\/tr>\n<tr>\n<td><strong>Louisiana<\/strong><\/td>\n<td>Commercial casinos, other locations, tribal casinos<\/td>\n<td>Land-based: 10%, Online: 15%<\/td>\n<\/tr>\n<tr>\n<td><strong>Maine<\/strong><\/td>\n<td>Commercial casinos, racing facilities, online through tribes<\/td>\n<td>10%<\/td>\n<\/tr>\n<tr>\n<td><strong>Maryland<\/strong><\/td>\n<td>Commercial casinos, other locations<\/td>\n<td>15%<\/td>\n<\/tr>\n<tr>\n<td><strong><a href=\"https:\/\/www.bonusfinder.com\/michigan\">Michigan<\/a><\/strong><\/td>\n<td>Commercial and tribal casinos<\/td>\n<td>8.4\u20139.65%<\/td>\n<\/tr>\n<tr>\n<td><strong>Mississippi<\/strong><\/td>\n<td>Commercial casinos<\/td>\n<td>11\u201312% effective rate<\/td>\n<\/tr>\n<tr>\n<td><strong>Montana<\/strong><\/td>\n<td>Retail locations<\/td>\n<td>N\/A<\/td>\n<\/tr>\n<tr>\n<td><strong>Nebraska<\/strong><\/td>\n<td>Commercial casinos<\/td>\n<td>20%<\/td>\n<\/tr>\n<tr>\n<td><strong>Nevada<\/strong><\/td>\n<td>Commercial casinos and other retail locations<\/td>\n<td>6.75%<\/td>\n<\/tr>\n<tr>\n<td><strong>New Hampshire<\/strong><\/td>\n<td>Retail lottery outlets and other retail locations<\/td>\n<td>TBD, 50% (state share)<\/td>\n<\/tr>\n<tr>\n<td><strong><a href=\"https:\/\/www.bonusfinder.com\/new-jersey\">New Jersey<\/a><\/strong><\/td>\n<td>Commercial casinos, racetracks<\/td>\n<td>Land-based: 9.75%, Online: 14.25%<\/td>\n<\/tr>\n<tr>\n<td><strong>New Mexico<\/strong><\/td>\n<td>Tribal casinos<\/td>\n<td>N\/A<\/td>\n<\/tr>\n<tr>\n<td><strong>New York<\/strong><\/td>\n<td>Commercial and tribal casinos<\/td>\n<td>Land-based: 10%<\/td>\n<\/tr>\n<tr>\n<td><strong><a href=\"https:\/\/www.bonusfinder.com\/north-carolina\">North Carolina<\/a><\/strong><\/td>\n<td>Tribal casinos<\/td>\n<td>N\/A<\/td>\n<\/tr>\n<tr>\n<td><strong>North Dakota<\/strong><\/td>\n<td>Tribal casinos<\/td>\n<td>N\/A<\/td>\n<\/tr>\n<tr>\n<td><strong>Ohio<\/strong><\/td>\n<td>Commercial casinos, sports arenas, other retail locations<\/td>\n<td>20%<\/td>\n<\/tr>\n<tr>\n<td><strong>Oregon<\/strong><\/td>\n<td>Lottery retail outlets, tribal casinos<\/td>\n<td>N\/A<\/td>\n<\/tr>\n<tr>\n<td><strong><a href=\"https:\/\/www.bonusfinder.com\/pennsylvania\">Pennsylvania<\/a><\/strong><\/td>\n<td>Commercial casinos, OTBs<\/td>\n<td>36%<\/td>\n<\/tr>\n<tr>\n<td><strong>Rhode Island<\/strong><\/td>\n<td>Commercial casinos<\/td>\n<td>51% (state share)<\/td>\n<\/tr>\n<tr>\n<td><strong>South Dakota<\/strong><\/td>\n<td>Commercial casinos<\/td>\n<td>9%<\/td>\n<\/tr>\n<tr>\n<td><strong>Tennessee<\/strong><\/td>\n<td>N\/A<\/td>\n<td>1.85% of handle<\/td>\n<\/tr>\n<tr>\n<td><strong><a href=\"https:\/\/www.bonusfinder.com\/virginia\">Virginia<\/a><\/strong><\/td>\n<td>Casinos<\/td>\n<td>15%<\/td>\n<\/tr>\n<tr>\n<td><strong>Washington<\/strong><\/td>\n<td>Tribal casinos<\/td>\n<td>N\/A<\/td>\n<\/tr>\n<tr>\n<td><strong><a href=\"https:\/\/www.bonusfinder.com\/west-virginia\">West Virginia<\/a><\/strong><\/td>\n<td>Commercial casinos<\/td>\n<td>10%<\/td>\n<\/tr>\n<tr>\n<td><strong>Wisconsin<\/strong><\/td>\n<td>Tribal casinos<\/td>\n<td>N\/A<\/td>\n<\/tr>\n<tr>\n<td><strong>Wyoming<\/strong><\/td>\n<td>Tribal casinos<\/td>\n<td>10%<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<h2>\u2b50 States with Sweepstakes and Social Casinos<\/h2>\n<p>The US has social and\u00a0<a href=\"https:\/\/www.bonusfinder.com\/sweepstakes\">sweepstakes casinos<\/a>\u00a0operating online in over 40 states. Sweepstakes gambling authorities do not explicitly regulate promotions-based casinos offering all casino-style games in different US states. Some states, like Michigan, have banned their operation.<\/p>\n<p>Currently, the general trend among sweepstakes casinos is that permitted territories include all states that are not explicitly listed as restricted states in the terms and conditions of\u00a0the <a href=\"https:\/\/www.bonusfinder.com\/sweepstakes\/free-sc-coins\">SC Casino sign-up bonus<\/a>. Almost all social casinos do not operate in these states.<\/p>\n<ul>\n<li>Washington<\/li>\n<li>Nevada<\/li>\n<li>Idaho<\/li>\n<li>Montana<\/li>\n<li>Michigan<\/li>\n<\/ul>\n<p>Some operators may include Kentucky, Georgia, Alabama, or Wyoming in the list of restricted states. Some states, like New York and Florida, limit the number of winnings and withdrawals per day\/spin from sweepstakes promotions. Please read our guide explaining\u00a0regular casinos vs sweepstakes and social casinos\u00a0in the US.<\/p>\n<p>Sweepstakes casinos based on free coin play are an evolving industry in the US. It is also not very uncommon to find class action lawsuits filed by unhappy players against the top companies in some states for bypassing the state gambling laws.<\/p>\n<h2>\u2b50 State by State Land Based Casino Regulations<\/h2>\n<p>The retail casino industry is in different states of the US. As of March 2025, land-based commercial casino gaming was available in 27 states. Nebraska and Virginia launched land-based commercial casino markets in 2023.<\/p>\n<h3>Arkansas<\/h3>\n<ul>\n<li><strong>Commercial casino Licenses<\/strong>: 4<\/li>\n<li><strong>Number of commercial casinos<\/strong>: 3<\/li>\n<li><strong>Effective Tax Rate<\/strong>: 13% on the first $150 million for casino gaming revenue; 20% after it<\/li>\n<li><strong>Admission Tax<\/strong>: No<\/li>\n<li><strong>Witholdings on Winnings<\/strong>: Yes <\/li>\n<li><strong>Statutory Funding for Responsible Gambling<\/strong>: No<\/li>\n<li><strong>Gambling Age Limit<\/strong>: 21<\/li>\n<\/ul>\n<h3>Colorado<\/h3>\n<ul>\n<li><strong>Commercial casino Licenses<\/strong>: Unlimited<\/li>\n<li><strong>Number of commercial casinos<\/strong>: 33<\/li>\n<li><strong>Effective Tax Rate<\/strong>: Graded tax rate; 0.25% on gaming revenue up to $2m to 20% on gaming revenue of more than 13 million. <\/li>\n<li><strong>Admission Tax<\/strong>: No<\/li>\n<li><strong>Witholdings on Winnings<\/strong>: Yes <\/li>\n<li><strong>Statutory Funding for Responsible Gambling<\/strong>: Casinos: $100,000 annually (2% of the $5 million allocated annually to the local government limited gaming impact fund). Sports betting: $130,000 per year from sports betting tax proceeds. More funding subject to annual appropriation in the state.<\/li>\n<li><strong>Gambling Age Limit<\/strong>: 21<\/li>\n<\/ul>\n<h3>Delaware<\/h3>\n<ul>\n<li><strong>Commercial casino Licenses<\/strong>: 3<\/li>\n<li><strong>Number of commercial casinos<\/strong>: 3<\/li>\n<li><strong>Effective Tax Rate<\/strong>:57% effective rate on electronic gaming device revenue; 20% effective rate on table games revenue generation. <\/li>\n<li><strong>Admission Tax<\/strong>: No<\/li>\n<li><strong>Witholdings on Winnings<\/strong>: No<\/li>\n<li><strong>Statutory Funding for Responsible Gambling<\/strong>: $1 million or 1% of electronic gaming device revenue, whichever is greater. $250,000 or 1% of table game revenue, whichever is greater.\n<\/li>\n<li><strong>Gambling Age Limit<\/strong>: 21<\/li>\n<\/ul>\n<h3><a href=\"https:\/\/www.bonusfinder.com\/florida\">Florida<\/a><\/h3>\n<ul>\n<li><strong>Commercial casino Licenses<\/strong>: 8<\/li>\n<li><strong>Number of commercial casinos<\/strong>: 8<\/li>\n<li><strong>Effective Tax Rate<\/strong>: 35% of electronic gaming device revenue <\/li>\n<li><strong>Admission Tax<\/strong>: No<\/li>\n<li><strong>Witholdings on Winnings<\/strong>: No <\/li>\n<li><strong>Statutory Funding for Responsible Gambling<\/strong>: $250,000\/casino<\/li>\n<li><strong>Gambling Age Limit<\/strong>: 21<\/li>\n<\/ul>\n<h3>Illinois<\/h3>\n<ul>\n<li><strong>Commercial casino Licenses<\/strong>: 20<\/li>\n<li><strong>Number of commercial casinos<\/strong>: 15<\/li>\n<li><strong>Effective Tax Rate<\/strong>: Electronic gaming devices: Graded rate ranging from 15% on revenue up to $25 million to 50% on revenue of more than $200 million.Table games: Graduated rate randing from 15% of revenue up to $25m to 20% on revenue beyong that amount. <\/li>\n<li><strong>Admission Tax<\/strong>: No<\/li>\n<li><strong>Witholdings on Winnings<\/strong>: Yes <\/li>\n<li><strong>Statutory Funding for Responsible Gambling<\/strong>: Illinois must maintain a public education, research and training program for treatment and prevention of problem gambling.<\/li>\n<li><strong>Gambling Age Limit<\/strong>: 21<\/li>\n<\/ul>\n<h3>Indiana<\/h3>\n<ul>\n<li><strong>Commercial casino Licenses<\/strong>: 13<\/li>\n<li><strong>Number of commercial casinos<\/strong>: 13<\/li>\n<li><strong>Effective Tax Rate<\/strong>: Riverboats, casinos, and racinos pay different taxes.  Riverboat pay a graded rate ranging from 15% on gaming revenue of up to $25 million to 40% on gaming revenue of more than $600 million. Casinos, with one exception,also pay a supplemental wagering tax of 3.5%. Racino: 25% of revenue up to $100 million to 35% on revenue exceeding $200 million. <\/li>\n<li><strong>Admissions Tax<\/strong>: No<\/li>\n<li><strong>Witholdings on Winnings<\/strong>: Yes <\/li>\n<li><strong>Statutory Funding for Responsible Gambling<\/strong>: Riverboats: 3.33% of the supplemental wagering tax; Racino: $500,000 per licensee every year; Sports betting: 3.33% of tax revenue to the addiction services fund.<\/li>\n<li><strong>Gambling Age Limit<\/strong>: 21<\/li>\n<\/ul>\n<h3>Iowa<\/h3>\n<ul>\n<li><strong>Commercial casino Licenses<\/strong>: Unlimited<\/li>\n<li><strong>Number of commercial casinos<\/strong>: 19 <\/li>\n<li><strong>Effective Tax Rate<\/strong>: Riverboat\/Land-based: Graduated rate ranging from 5% on gaming revenue up to $1 million to 22% on revenue of more than $3 million. Racino: 22% or 24% depending depending on multiple conditions. <\/li>\n<li><strong>Admission Tax<\/strong>: No<\/li>\n<li><strong>Witholdings on Winnings<\/strong>: Yes <\/li>\n<li><strong>Statutory Funding for Responsible Gambling<\/strong>: Subject to annual appropriation<\/li>\n<li><strong>Gambling Age Limit<\/strong>: 21<\/li>\n<\/ul>\n<h3>Kansas<\/h3>\n<ul>\n<li><strong>Commercial casino Licenses<\/strong>: 4<\/li>\n<li><strong>Number of commercial casinos<\/strong>: 4<\/li>\n<li><strong>Effective Tax Rate<\/strong>: Minimum 27% on casino gaming revenue <\/li>\n<li><strong>Admission Tax<\/strong>: No <\/li>\n<li><strong>Witholdings on Winnings<\/strong>:Yes <\/li>\n<li><strong>Statutory Funding for Responsible Gambling<\/strong>: 2% of casino gaming revenue; approximately 0.2% of sports wagering revenue<\/li>\n<li><strong>Gambling Age Limit<\/strong>: 21<\/li>\n<\/ul>\n<h3>Louisiana<\/h3>\n<ul>\n<li><strong>Commercial casino Licenses<\/strong>: 20<\/li>\n<li><strong>Number of commercial casinos<\/strong>: 19<\/li>\n<li><strong>Effective Tax Rate<\/strong>: Riverboat: 21.5% of gaming revenue, with additional taxes and fees applied by local governments. Racino: effective rate of around 36% of gaming revenue. Land-Based: either 21.5% on gaming revenue or an annual fee of $60 million, whichever is greater, plus rent and various other payments to local authorities in the state  <\/li>\n<li><strong>Admission Tax<\/strong>: No<\/li>\n<li><strong>Witholdings on Winnings<\/strong>: Yes <\/li>\n<li><strong>Statutory Funding for Responsible Gambling<\/strong>: Casinos: $2 million annually ($500,000 contribution from each land-based gaming sector in the state); Sports betting: 3% of tax revenue or $500,000 annually, whichever is greater.<\/li>\n<li><strong>Gambling Age Limit<\/strong>: 21<\/li>\n<\/ul>\n<h3>Maine<\/h3>\n<ul>\n<li><strong>Commercial casino Licenses<\/strong>: 2<\/li>\n<li><strong>Number of commercial casinos<\/strong>: 2<\/li>\n<li><strong>Effective Tax Rate<\/strong>: &#8220;Racino: 39% on electronic gaming device revenue and 1% on handle; 16% on table game revenue Land-Based: 46% on electronic gaming device revenue; 16% on table game revenue&#8221;  <\/li>\n<li><strong>Admission Tax<\/strong>: None<\/li>\n<li><strong>Witholdings on Winnings<\/strong>: Yes <\/li>\n<li><strong>Statutory Funding for Responsible Gambling<\/strong>: &#8220;Land-Based: 3% on electronic gaming device revenue. Racino: $100,000 from electronic and 9% of table game revenue. Sports betting: 1% of total sports betting revenue.&#8221;<\/li>\n<li><strong>Gambling Age Limit<\/strong>: 21<\/li>\n<\/ul>\n<h3>Maryland<\/h3>\n<ul>\n<li><strong>Commercial casino Licenses<\/strong>: 6<\/li>\n<li><strong>Number of commercial casinos<\/strong>: 6<\/li>\n<li><strong>Effective Tax Rate<\/strong>: &#8220;42-58% on electronic gaming device revenue; 20% on table game revenue&#8221;<\/li>\n<li><strong>Admission Tax<\/strong>: No<\/li>\n<li><strong>Witholdings on Winnings<\/strong>: Yes<\/li>\n<li><strong>Statutory Funding for Responsible Gambling<\/strong>: $425 per electronic gaming device and $500 per table game <\/li>\n<li><strong>Gambling Age Limit<\/strong>: 21<\/li>\n<\/ul>\n<h3>Massachusetts<\/h3>\n<ul>\n<li><strong>Commercial casino Licenses<\/strong>: 3<\/li>\n<li><strong>Number of commercial casinos<\/strong>: 3<\/li>\n<li><strong>Effective Tax Rate<\/strong>: &#8220;Casino-Resort: 25% on casino gaming revenue; Slot Parlor: 49% on electronic gaming device revenue&#8221; <\/li>\n<li><strong>Admission Tax<\/strong>: No<\/li>\n<li><strong>Witholdings on Winnings<\/strong>: Yes <\/li>\n<li><strong>Statutory Funding for Responsible Gambling<\/strong>: At least $5 million annually plus 9% of total sports betting tax revenue<\/li>\n<li><strong>Gambling Age Limit<\/strong>: 21<\/li>\n<\/ul>\n<h3>Michigan<\/h3>\n<ul>\n<li><strong>Commercial casino Licenses<\/strong>: 3<\/li>\n<li><strong>Number of commercial casinos<\/strong>: 3<\/li>\n<li><strong>Effective Tax Rate<\/strong>: 19% on casino gaming revenue<\/li>\n<li><strong>Admission Tax<\/strong>: Yes<\/li>\n<li><strong>Witholdings on Winnings<\/strong>: No <\/li>\n<li><strong>Statutory Funding for Responsible Gambling<\/strong>: $2 million annually<\/li>\n<li><strong>Gambling Age Limit<\/strong>: 21<\/li>\n<\/ul>\n<h3>Mississippi<\/h3>\n<ul>\n<li><strong>Commercial casino Licenses<\/strong>: Unlimited<\/li>\n<li><strong>Number of commercial casinos<\/strong>: 26<\/li>\n<li><strong>Effective Tax Rate<\/strong>: &#8220;Graduated rate ranging from 4% on gaming revenue up to $50,000 per month to 8% on gaming revenue of more than $134,000 per month, plus additional host municipality license fee at an average rate of 3\u20134% on gaming revenue annually&#8221; <\/li>\n<li><strong>Admission Tax<\/strong>: No<\/li>\n<li><strong>Witholdings on Winnings<\/strong>: Yes<\/li>\n<li><strong>Statutory Funding for Responsible Gambling<\/strong>: Subject to annual appropriation<\/li>\n<li><strong>Gambling Age Limit<\/strong>: 21<\/li>\n<\/ul>\n<h3>Missouri<\/h3>\n<ul>\n<li><strong>Commercial casino Licenses<\/strong>: 13<\/li>\n<li><strong>Number of commercial casinos<\/strong>: 13<\/li>\n<li><strong>Effective Tax Rate<\/strong>: 21% on gaming revenue<\/li>\n<li><strong>Admission Tax<\/strong>: $2 per admission<\/li>\n<li><strong>Witholdings on Winnings<\/strong>: Yes <\/li>\n<li><strong>Statutory Funding for Responsible Gambling<\/strong>: 0.5% of casino admission fees<\/li>\n<li><strong>Gambling Age Limit<\/strong>: 21<\/li>\n<\/ul>\n<h3>Nebraska<\/h3>\n<ul>\n<li><strong>Commercial casino Licenses<\/strong>: 6<\/li>\n<li><strong>Number of commercial casinos<\/strong>: 3 <\/li>\n<li><strong>Effective Tax Rate<\/strong>: 20% on casino gaming revenue <\/li>\n<li><strong>Admission Tax<\/strong>: No<\/li>\n<li><strong>Witholdings on Winnings<\/strong>: Yes <\/li>\n<li><strong>Statutory Funding for Responsible Gambling<\/strong>: 2.5% of annual casino gaming tax revenue<\/li>\n<li><strong>Gambling Age Limit<\/strong>: 21 <\/li>\n<\/ul>\n<h3>Nevada<\/h3>\n<ul>\n<li><strong>Commercial casino Licenses<\/strong>: Unlimited<\/li>\n<li><strong>Number of commercial casinos<\/strong>: 225<\/li>\n<li><strong>Effective Tax Rate<\/strong>: &#8220;Graduated rate ranging from 3.5% on gaming revenue up to $50,000 per month to 6.75% on gaming revenue of more than $134,000 per month&#8221;<\/li>\n<li><strong>Admission Tax<\/strong>: None <\/li>\n<li><strong>Witholdings on Winnings<\/strong>: No <\/li>\n<li><strong>Statutory Funding for Responsible Gambling<\/strong>: Subject to annual appropriation<\/li>\n<li><strong>Gambling Age Limit<\/strong>: 21 <\/li>\n<\/ul>\n<h3>New Jersey<\/h3>\n<ul>\n<li><strong>Commercial casino Licenses<\/strong>: Unlimited<\/li>\n<li><strong>Number of commercial casinos<\/strong>: 9<\/li>\n<li><strong>Effective Tax Rate<\/strong>: 9.25% on land-based gaming revenue <\/li>\n<li><strong>Admission Tax<\/strong>: No<\/li>\n<li><strong>Witholdings on Winnings<\/strong>: Yes <\/li>\n<li><strong>Statutory Funding for Responsible Gambling<\/strong>: $600,000 annually plus $250,000 per iGaming licensee<\/li>\n<li><strong>Gambling Age Limit<\/strong>: 21 <\/li>\n<\/ul>\n<h3>New Mexico<\/h3>\n<ul>\n<li><strong>Commercial casino Licenses<\/strong>: 6<\/li>\n<li><strong>Number of commercial casinos<\/strong>: 5<\/li>\n<li><strong>Effective Tax Rate<\/strong>: 46.25% effective rate on electronic gaming device revenue <\/li>\n<li><strong>Admission Tax<\/strong>: No<\/li>\n<li><strong>Witholdings on Winnings<\/strong>: Yes <\/li>\n<li><strong>Statutory Funding for Responsible Gambling<\/strong>: 0.25% of gaming revenue<\/li>\n<li><strong>Gambling Age Limit<\/strong>: 21<\/li>\n<\/ul>\n<h3><a href=\"https:\/\/www.bonusfinder.com\/new-york\">New York<\/a><\/h3>\n<ul>\n<li><strong>Commercial casino Licenses<\/strong>: 16<\/li>\n<li><strong>Number of commercial casinos<\/strong>: 13<\/li>\n<li><strong>Effective Tax Rate<\/strong>: &#8220;Land-Based: 30%\u201345% on electronic gaming device revenue; 10% on table game revenue. Racino: average effective rate of 55% on electronic gaming device revenue&#8221;<\/li>\n<li><strong>Admission Tax<\/strong>: No<\/li>\n<li><strong>Witholdings on Winnings<\/strong>: Yes<\/li>\n<li><strong>Statutory Funding for Responsible Gambling<\/strong>: $6 million annually from mobile sports betting tax revenue + additional amounts subject to annual appropriation<\/li>\n<li><strong>Gambling Age Limit<\/strong>: 21 for land based; 18 for racinos<\/li>\n<\/ul>\n<h3>Ohio<\/h3>\n<ul>\n<li><strong>Commercial casino Licenses<\/strong>: 11<\/li>\n<li><strong>Number of commercial casinos<\/strong>: 11<\/li>\n<li><strong>Effective Tax Rate<\/strong>: Land-Based: 33% on casino gaming revenue Racinos: 33.5% on electronic gaming device revenue <\/li>\n<li><strong>Admission Tax<\/strong>: No<\/li>\n<li><strong>Witholdings on Winnings<\/strong>: Yes <\/li>\n<li><strong>Statutory Funding for Responsible Gambling<\/strong>: Land-Based: 2% of gaming revenue; Racino: 0.5% of video lottery agent&#8217;s commission<\/li>\n<li><strong>Gambling Age Limit<\/strong>: 21<\/li>\n<\/ul>\n<h3>Oklahoma<\/h3>\n<ul>\n<li><strong>Commercial casino Licenses<\/strong>: 2<\/li>\n<li><strong>Number of commercial casinos<\/strong>: 2<\/li>\n<li><strong>Effective Tax Rate<\/strong>: Graduated rate ranging from 35% on casino gaming revenue up to $10 million to 50% on gaming revenue of more than $70 million<\/li>\n<li><strong>Admission Tax<\/strong>: No<\/li>\n<li><strong>Witholdings on Winnings<\/strong>: Yes <\/li>\n<li><strong>Statutory Funding for Responsible Gambling<\/strong>: No<\/li>\n<li><strong>Gambling Age Limit<\/strong>: 18 <\/li>\n<\/ul>\n<h3>Pennsylvania<\/h3>\n<ul>\n<li><strong>Commercial casino Licenses<\/strong>: 23<\/li>\n<li><strong>Number of commercial casinos<\/strong>: 17<\/li>\n<li><strong>Effective Tax Rate<\/strong>: Land-Based\/Racino: 55% on electronic gaming device revenue; 16% table game revenue.<\/li>\n<li><strong>Admission Tax<\/strong>: No<\/li>\n<li><strong>Witholdings on Winnings<\/strong>: Yes <\/li>\n<li><strong>Statutory Funding for Responsible Gambling<\/strong>: $2 million or 0.2% on casino gaming revenue, whichever greater, plus additional $3 million <\/li>\n<li><strong>Gambling Age Limit<\/strong>: 21 <\/li>\n<\/ul>\n<h3>Rhode Island<\/h3>\n<ul>\n<li><strong>Commercial casino Licenses<\/strong>: 2<\/li>\n<li><strong>Number of commercial casinos<\/strong>: 2<\/li>\n<li><strong>Effective Tax Rate<\/strong>: 71.85\u201374% on electronic gaming device revenue; 16.5% on table game revenue<\/li>\n<li><strong>Admission Tax<\/strong>: No <\/li>\n<li><strong>Witholdings on Winnings<\/strong>: Yes <\/li>\n<li><strong>Statutory Funding for Responsible Gambling<\/strong>: Min. $200,000 in aggregate annually  <\/li>\n<li><strong>Gambling Age Limit<\/strong>: 18 <\/li>\n<\/ul>\n<h3>South Dakota<\/h3>\n<ul>\n<li><strong>Commercial casino Licenses<\/strong>: Unlimited <\/li>\n<li><strong>Number of commercial casinos<\/strong>: 22<\/li>\n<li><strong>Effective Tax Rate<\/strong>: 9% on casino gaming revenue <\/li>\n<li><strong>Admission Tax<\/strong>: No <\/li>\n<li><strong>Witholdings on Winnings<\/strong>: No <\/li>\n<li><strong>Statutory Funding for Responsible Gambling<\/strong>: Up to $30,000 transferred annually from state gaming fund  <\/li>\n<li><strong>Gambling Age Limit<\/strong>: 21 <\/li>\n<\/ul>\n<h3><a href=\"https:\/\/www.bonusfinder.com\/virginia\">Virginia<\/a><\/h3>\n<ul>\n<li><strong>Commercial casino Licenses<\/strong>: 5<\/li>\n<li><strong>Number of commercial casinos<\/strong>: 3 <\/li>\n<li><strong>Effective Tax Rate<\/strong>: Graduated rate ranging from 18% on casino gaming revenue up to $200 million to 30% on gaming revenue of more than $400 million <\/li>\n<li><strong>Admission Tax<\/strong>: No <\/li>\n<li><strong>Witholdings on Winnings<\/strong>: Yes <\/li>\n<li><strong>Statutory Funding for Responsible Gambling<\/strong>: 0.8% of casino gaming tax revenue annually and 2.5% of sports betting tax revenue annually <\/li>\n<li><strong>Gambling Age Limit<\/strong>: 21 <\/li>\n<\/ul>\n<h3>West Virginia<\/h3>\n<ul>\n<li><strong>Commercial casino Licenses<\/strong>: 5 <\/li>\n<li><strong>Number of commercial casinos<\/strong>: 5<\/li>\n<li><strong>Effective Tax Rate<\/strong>: 53.5% on electronic gaming device revenue; 35% on table game revenue <\/li>\n<li><strong>Admission Tax<\/strong>: No <\/li>\n<li><strong>Witholdings on Winnings<\/strong>: Yes<\/li>\n<li><strong>Statutory Funding for Responsible Gambling<\/strong>: $400,000\u2013$2 million  <\/li>\n<li><strong>Gambling Age Limit<\/strong>: 21 <\/li>\n<\/ul>\n<p><strong>Sources and References<\/strong><\/p>\n<p>1. <a href=\"https:\/\/www.americangaming.org\/wp-content\/uploads\/2024\/05\/AGA-State-of-the-States-2024.pdf\">AGA State of the States 2024 Report <\/a><br \/>\n2. <a href=\"https:\/\/www.americangaming.org\/research\/state-gaming-map\/\">State gaming map <\/a><br \/>\n3. <a href=\"https:\/\/www.supremecourt.gov\/opinions\/17pdf\/16-476_dbfi.pdf\">Supreme Court on PASPA<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u2b50Legal Status of Online Gaming by State \u2b50 Stats of Gambling Legislation in the US As of , 27 states in the US have 486 commercial casinos. 29 states in the US have 525 tribal casinos. Sports betting is legal in 38 states and DC. Mobile betting is legal in 20 states and DC. Legal [&hellip;]<\/p>\n","protected":false},"author":59,"featured_media":0,"parent":539,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"inline_featured_image":false,"footnotes":""},"class_list":["post-64460","page","type-page","status-publish","hentry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v24.6 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Gambling Laws by State \ud83c\udfb0 What is Legal<\/title>\n<meta name=\"description\" content=\"What is legal gambling in different states of the USA? What kinds of gambling are allowed in different US states? 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