The Complete Guide to States Where Sports Betting is Legal in the US

1. Bill Drafted & Filed – A lawmaker introduces a bill or joint resolution that spells out who can offer sports betting, where, and how it will be taxed.
2. Committee Hearings – At least one committee (often Judiciary or General Affairs) takes testimony from regulators, tribes, leagues, and problem-gambling groups.
3. Chamber Votes – If the bill survives committee, each legislative chamber must pass it—sometimes by a ⅔ majority when the state constitution bars gambling.
4. Governor Action – The governor signs or vetoes. In a few states (e.g., Arizona, 2021), the governor also renegotiates tribal compacts before signing.
5. Rulemaking – Regulators set licensing fees, integrity monitoring rules, tax-reporting forms, self-exclusion portals, etc.
6. Soft Launch & Full Launch – Operators run a limited beta test, then open statewide once regulators sign off.
7. Ongoing Audits—Annual reports detail handle, gross gaming revenue (GGR), hold percentage, tax receipts, and regulators update rules as needed.

State Sports-Betting Legislation Tracker — May 2025

Takeaways for 2025

1. Ballot paths dominate – After repeated stalemates, Missouri and potentially Texas, Georgia, and Nebraska are letting voters decide.
2. Tribal negotiations remain pivotal – Oklahoma and Minnesota bills hinge on exclusive tribal mobile rights.
3. Regulatory focus sharpening: College-prop-bet bans (NC) and push-notification limits (MN) signal growing integrity and responsible gambling concerns.

1. Alabama

• What happened in 2025: Sen. Greg Albritton reintroduced a scaled-down gambling package (lottery, six casinos, statewide mobile sports betting). It passed the committee, but Senate leaders admitted they are “too few votes” short of the 21 needed for a constitutional amendment.
• Obstacle: Super-majority requirement plus long-standing moral opposition.
• Outlook: If backers flip a handful of senators, voters could see it on the Nov 2026 ballot; otherwise, nothing changes.

2. Alaska

• What happened in 2025: Rep. David Nelson filed HB 145 on Mar 21, authorizing up to 10 mobile sportsbook licenses, a $100k annual fee, and a 20 % AGR tax. The bill awaits Labor & Commerce hearings.
• Obstacle: Lawmakers question whether a state of 740k residents can support a stand-alone regulatory agency.
• Outlook: If it advances before the session ends in mid-May, launch could target Jan 1, 2026; otherwise, it rolls to 2026.

3. California

• What happened in 2025: After 2022’s $450m ballot bloodbath, major operators (DraftKings, FanDuel) and tribal leaders began informal talks about a single, tribe-owned mobile framework. No legislation was filed, and tribes say a 2026 initiative is “far from settled.”
• Key obstacle: 109 federally recognized tribes must agree on revenue-sharing and market control, and polling still shows voter skepticism.
• Outlook: Even optimists peg 2027 for the next viable statewide vote.

4. Georgia

• What happened in 2025: Senate-approved package (SR 579 + SB 208) timed out in the House on March 7; neither bill received a floor vote.
• Obstacle: Disagreement over dedicating tax revenue to HOPE vs. broader education programs.
• Outlook: Supporters vow to revive it in 2026, but any launch still requires a statewide referendum.

5. Hawaii

• What happened in 2025: HB 1308 became the first sports-betting bill ever to clear both chambers, but negotiators couldn’t reconcile tax and regulatory language before the May 2 adjournment. Lawmakers did approve a study task force to report back by December.
• Obstacle: Deep cultural resistance plus debate over which agency (DCCA vs. Law Enforcement) would regulate.
• Outlook: The task force report could seed a refined bill in 2026.

6. Idaho

• What happened in 2025: Nothing—again. No lawmaker introduced a sports-betting bill, and the state constitution still prohibits casino gaming.
• Obstacle: Amending the constitution would require a two-thirds vote in both chambers and a statewide referendum.
• Outlook: Industry analysts rank Idaho as the least likely non-Utah state to legalize this decade.

7. Minnesota

• What happened in 2025: Competing bills:
  • SF 757 / HF 2000 – tribal-exclusive, 20 % tax; stalled in tied House.
  • SB 3414 – bans push-notifications, mandates strict RG tools; latest Senate hearings held Apr 23.
• Obstacle: Horse-track owners want access; tribes resist dilution of exclusivity.
• Outlook: Leadership is eyeing a grand bargain before the May 19 adjournment; otherwise, a special session will be held later in 2025.

8. Oklahoma

• What happened in 2025: House passed HB 1047 (tribal exclusivity) and HB 1101 (backup voter referendum). Senate committees advanced both on Apr 24, marking the first-ever Senate movement.
• Obstacle: Gov. Kevin Stitt opposes bills that sideline his office in compact negotiations.
• Outlook: If Stitt vetoes, lawmakers must override or send the question to voters in Nov 2026.

9. South Carolina

• What happened in 2025: Bipartisan HB 3625 (“South Carolina Sports Wagering Act”) pre-filed for the 2025–26 biennium—8 licenses, 12.5 % tax, DFS included. Referred to Ways & Means.
• Obstacle: Gov. Henry McMaster’s public vow to veto any gambling expansion.
• Outlook: Sponsors aim to build momentum through 2026; a veto-proof majority remains a long shot.

10. Texas

• What happened in 2025: Rep. Sam Harless filed HJR 134 (constitutional amendment) and Sen. Lois Kolkhorst filed a companion measure. GOP caucus letter (Mar 12) says sports betting “will not pass” the House this session.
• Obstacle: Lt. Gov. Dan Patrick controls Senate agenda and opposes gambling; House conservatives now estimate they’re short 15+ votes.
• Outlook: Advocates pivot to the 2027 regular session or a possible 2026 special session tied to property-tax relief.

11. Utah

• What happened in 2025: Sen. David Hinkins advanced SB 156 to legalize parimutuel horse racing, but even that faces heavy criticism from the Deseret News editorial board. No sports-betting legislation exists.
• Obstacle: The State constitution bans all gambling; two-thirds of residents oppose any expansion.
• Outlook: Utah is widely expected to be the last hold-out—if it ever moves at all.

Federally recognized tribes operate an estimated 525 tribal casinos across the United States. Their sovereign status lets them negotiate revenue-sharing compacts, set rigorous responsible-gambling (RG) rules, and—in states without enabling statutes—be the only legal place to bet. Far from merely “allowing” sports wagering, tribes are steering where and how the industry grows, often bringing state regulators, commercial operators, and community programs to the same table.

Where Tribal Sportsbooks Lead

How Tribal Partnerships Shape the Market

• Sovereign Regulation: Tribal gaming commissions oversee licensing, operations, and compliance within their jurisdictions. While state agencies may have oversight roles, tribes maintain primary regulatory authority on their lands.
• Revenue-Sharing vs. Taxation: Instead of traditional taxation, tribes contribute a negotiated percentage of gaming revenues to state-designated funds. For instance, in Arizona, 88% of tribal gaming contributions support the Arizona Benefits Fund.
• Incremental Mobile Access: In states without statewide mobile betting, some tribes offer geofenced mobile apps that are usable only within tribal properties, as seen in Washington and Wisconsin.
• Compact Leverage: Tribes often have significant influence over the expansion of sports betting through their compacts. In Minnesota, proposed legislation ties mobile sports betting to tribal compacts, requiring new agreements for implementation.

Looking ahead, the future of sports betting in the United States appears bright. With more states considering the legalization of sports betting, the industry is poised for continued growth. The expansion of online sports betting and mobile betting will likely attract more new users, while innovations such as interactive betting platforms and AI-driven analytics will enhance the overall experience for sports bettors. However, it is crucial that the industry and regulators remain vigilant in addressing potential challenges, such as gambling addiction and ensuring the integrity of the betting markets.

Key Considerations for New Users Entering the Sports Betting Market

For new users entering the sports betting market, it is essential to understand the landscape and the options available. With the proliferation of online sportsbooks, bettors have access to a wide range of markets and betting options. It is important to shop for the best odds, consider the reputation of the sportsbook, and be aware of the legal and regulatory environment in your state. Additionally, understanding the risks associated with gambling and adhering to responsible gambling practices can help ensure a positive betting experience.

• Legal status: ⛔Sports betting remains illegal in Alabama.
• 2025 legislation: HB 490 (Rep. Jeremy Gray) and a Senate proposal by Sen. Greg Albritton—sought to legalize sports betting, establish a state lottery, and expand tribal gaming. HB 490 proposed a 10% tax on sports betting revenue, allocating 40% to the General Fund, 40% to the Education Trust Fund, and 20% to a new NIL Trust Fund for high school athletes. Sen. Albritton's proposal included a 24% tax on gambling revenues and required a compact with the Poarch Band of Creek Indians.
• Outcome: Both bills failed to advance due to insufficient support in the Senate. Senate President Pro Tem Garlan Gudger stated the proposals lacked the necessary votes and time for passage in the 2025 session.
• Next opportunity: The earliest potential for legalization would be through a constitutional amendment, possibly presented to voters in a future election, contingent on legislative approval.

• Legal status: ⛔Sports betting remains illegal in Alaska.
• 2025 bill: HB 145 – “Mobile Sports Gaming, Fantasy Sports Tax,” introduced Mar 21, 2025.
• Key terms (bill text): up to 10 mobile-only licences; $100,000 annual licence fee; 20% tax on adjusted gross revenue; Alaska Department of Revenue as regulator.
• Progress: Referred to House Labor & Commerce, then Finance; no Senate companion yet.
• Earliest possible launch: Jan 1, 2026 (effective date written into HB 145).

• Legal Status: 🟢 Arizona legalized both online and retail sports betting under A.R.S. § 5-1301 et seq., with the market officially launching on September 9, 2021. The industry is regulated by the Arizona Department of Gaming (ADG), which oversees operator licensing, compliance, and enforcement.
• Market Expansion Update (2025):
  In June 2024, the ADG reopened its Event Wagering Application Period, and by August 2024, two new operator licenses were awarded. This brings the state closer to the statutory limit of 20 total licenses, allowing for a broader competitive field.
• Latest Revenue Figures:
  According to the ADG’s January 2025 report, Arizona sportsbooks generated:
• Monthly Handle: $864.2 million
• Privilege Fees Collected: $5.3 million
• Licensed Sportsbooks (as of May 2025):
  • Bally Bet
  • Bet365
  • BetMGM
  • BetRivers
  • Caesars Sportsbook
  • DraftKings
  • ESPN BET
  • Fanatics Sportsbook
  • FanDuel
  • Golden Nugget
  • Hard Rock
  • TwinSpires 

All platforms must comply with Arizona's responsible gambling regulations, which include access to self-exclusion programs, deposit and time limits, and promotion of the Arizona Problem Gambling Helpline (1-800-NEXT-STEP).

Arizona Sports Betting Tax Structure

Arizona imposes a 10% tax on adjusted gross revenue (AGR) from online sports betting and an 8% tax on AGR from retail sports betting. These taxes, known as "privilege fees," are collected monthly and contribute to the state's general fund, supporting various public programs and services.

Q1 2025 Sports Betting Tax Revenue

In the first quarter of 2025, Arizona collected the following tax revenue from sports betting activities:

Total Q1 2025 Tax Revenue: Data will be updated as reports become available.

• Legal Status: 🟢 Arkansas legalized retail sports betting in July 2019, with statewide mobile wagering going live in March 2022. The industry is regulated by the Arkansas Racing Commission, which oversees both retail and online sportsbook operations.
• Licensed Sportsbooks (as of May 2025):
  • Betly (Southland Casino Racing)
  • Bet Saracen (Saracen Casino Resort)
  • Oaklawn Sports (Oaklawn Racing Casino Resort)

All operators must comply with Arkansas's responsible gambling regulations, which include offering self-exclusion, deposit limits, and access to support through the Arkansas Problem Gambling Council at 501-403-2321.

Arkansas Sports Betting Tax Structure

Arkansas taxes sports betting revenue at 13% on the first $150 million in net gaming receipts and 20% on revenue above that threshold. Tax revenue is distributed among the state’s General Revenue Fund, Racing Commission Purse and Awards Fund, and local governments in the operator's host city and county.

Q1 2025 Sports Betting Tax Revenue

Note: As of May 2025, the Arkansas Racing Commission has not yet released Q1 tax revenue data for the 2025 calendar year. This section will be updated when official figures become available.

• Legal status: ⛔Sports betting remains illegal in California. The most recent attempts to legalize Propositions 26 and 27 were decisively rejected by voters in November 2022, with over 80% opposing Prop 27, which aimed to legalize online sports betting.
• 2025 developments: As of May 2025, no new sports betting legislation has been enacted. However, stakeholders, including tribal leaders and gaming companies, continue to discuss potential future ballot initiatives. The earliest possible return to the ballot would be in 2026.
• Revenue outlook: Since sports betting is illegal in California, this activity has no official revenue. Nonetheless, California could see over a billion dollars in tax revenue based on its population if it were to regulate the market.

• Legal Status: 🟢 Colorado legalized both retail and online sports betting through the passage of Proposition DD in November 2019, with the market officially launching on May 1, 2020. The industry is regulated by the Colorado Division of Gaming, which oversees licensing and enforcement.
• Licensed Sportsbooks (as of May 2025):
  • Bally Bet
  • Bet365
  • betMGM
  • BetMonarch
  • BetRivers
  • Caesars Sportsbook
  • Circa Sports
  • DraftKings
  • ESPN BET
  • Fanatics Sportsbook
  • FanDuel
  • SBK Sportsbook
  • SuperBook
  • Sporttrade

Colorado sportsbooks must comply with the state’s responsible gambling regulations, including self-exclusion tools, deposit/time limits, and visible access to problem gambling resources such as the Colorado Problem Gambling Commission.

Colorado Sports Betting Tax Structure

Sports betting is taxed at a 10% rate on net proceeds. This is calculated as the total amount wagered minus:

• Payouts to players
• Free bets and promotional credits
• Federal excise taxes

Revenue Allocation

Tax revenue from sports betting in Colorado is distributed as follows:

• Administrative costs to regulate the industry
• A Hold Harmless Fund to offset impacts on existing gambling entities
• The majority of remaining funds go to the Colorado Water Plan Implementation Cash Fund, supporting statewide water projects and conservation efforts

Q1 2025 Sports Betting Tax Revenue

Total Q1 2025 Tax Revenue: $10,032,894.00

Colorado remains one of the most competitive sports betting markets in the U.S., with 14 online operators and transparent revenue use benefiting statewide infrastructure and environmental goals.

• Legal Status: 🟢 Connecticut legalized both retail and online sports betting through Public Act 21-23, with the market launching in October 2021. The industry is regulated jointly by the Connecticut Department of Consumer Protection and tribal gaming authorities.
• Licensed Sportsbooks:
  • DraftKings – Partnered with the Mashantucket Pequot Tribal Nation (Foxwoods)
  • FanDuel – Partnered with the Mohegan Tribe (Mohegan Sun)
  • Fanatics Sportsbook – Partnered with the Connecticut Lottery Corporation

All operators are required to follow Connecticut’s responsible gambling regulations, which include mandatory access to self-exclusion, deposit and wager limits, and support from the CT Council on Problem Gambling (1-888-789-7777).

Connecticut Sports Betting Tax Structure

Connecticut imposes a 13.75% tax on gross gaming revenue (GGR) from both online and retail sports wagering. These funds support the state’s general fund and responsible gambling initiatives.

Q1 2025 Sports Betting Tax Revenue

Total Q1 2025 Tax Revenue: $7,071,947.00

Connecticut remains a compact, well-regulated market with a strong partnership between tribal entities and the state. With just three licensed online sportsbooks, the state consistently generates reliable revenue while promoting responsible gambling safeguards.

• Legal Status: 🟢 Delaware was one of the first states to offer legal sports betting following the repeal of PASPA, launching retail sports wagering in June 2018. However, online sports betting was not legalized until December 2023, when the Delaware Lottery partnered exclusively with DraftKings to operate the state’s single legal online sportsbook.
• Licensed Sportsbooks (as of May 2025):
  • DraftKings – The only licensed online sportsbook in Delaware, available statewide
  • Retail sportsbooks are still operational at Delaware Park, Dover Downs, and Harrington Raceway

Delaware sportsbooks must follow the state’s responsible gambling laws, including access to deposit limits, self-exclusion programs, and publicized support services through the Delaware Gambling Helpline (1-888-850-8888).

Delaware Sports Betting Tax Structure

Delaware uses a revenue-sharing model rather than a flat tax. Under its system:

• A significant portion of net proceeds from sports betting go directly to the state
• Retail operators receive a fixed percentage share
• The state retains the majority of revenue through its lottery model

Q1 2025 Sports Betting Tax Revenue

Total Q1 2025 Tax Revenue: $1,732,752.00

With DraftKings now operating Delaware's only online sportsbook, the state has modernized its betting infrastructure while continuing to maintain a lottery-managed model. Retail sportsbooks remain available, but most growth is expected in the online space going forward.

• Legal Status: 🟢 Sports betting in Florida is legal through the 2021 gaming compact between the Seminole Tribe of Florida and the State of Florida. This agreement grants the Seminole Tribe exclusive control over online and retail sports wagering within the state. The U.S. Supreme Court declined to hear a challenge to the compact in October 2024, effectively affirming its legality.
• Licensed Operator:
• Hard Rock Bet – Operated by the Seminole Tribe, this is the sole legal sportsbook in Florida, offering both online and in-person betting.

All sports betting activity is conducted under the terms of the tribal compact, which also includes provisions for responsible gambling, such as deposit limits, time-outs, and access to the Florida Council on Compulsive Gambling (1-888-ADMIT-IT).

Recent Developments

In October 2024, the Seminole Tribe reached a settlement with Florida pari-mutuel operators (including racetracks and cardrooms), resolving legal disputes about the tribe’s exclusive online betting rights.

As part of the agreement, these businesses will collaborate with the Seminole Tribe to promote Jai Alai betting through the Hard Rock Bet mobile platform.

Florida Sports Betting Tax Structure

Under the compact, the Seminole Tribe shares a portion of gaming revenue with the State of Florida. The revenue-sharing rate for sports betting is not publicly itemized, but total gaming contributions from the compact are projected to exceed $2.5 billion over five years, covering various tribal and state obligations.

Q1 2025 Sports Betting Tax Revenue

• Legal status: ⛔Sports betting remains illegal in Georgia.
• 2025 legislation: In 2025, efforts to legalize sports betting included House Bill 686 and House Resolution 450, which aimed to authorize online sports wagering and allocate revenue to education programs such as Pre-K and the HOPE Scholarship. Despite support from some lawmakers and stakeholders, these measures did not advance in the legislature.
• Outcome: The proposed constitutional amendment and accompanying legislation failed to receive a vote in the House before the legislative deadline, effectively halting progress for the 2025 session.
• Next opportunity: The earliest potential for legalization would be through a constitutional amendment presented to voters in the November 2026 election, contingent on legislative approval in the 2026 session.

• Legal status: ⛔Sports betting remains illegal in Hawaii.
• 2025 legislation: Multiple bills were introduced to legalize and regulate online sports wagering, including HB1308, SB1569, and SB1572. These proposals aimed to establish a regulatory framework under the Department of Business, Economic Development, and Tourism (DBEDT), implement licensing requirements, and allocate tax revenues to a problem gambling prevention and treatment special fund.
• Outcome: Despite initial progress, including the advancement of HB1308 through the House, the bills ultimately did not pass before the end of the legislative session. As a result, sports betting remains prohibited in Hawaii.
• Next opportunity: The earliest potential for legalization would be in a future legislative session, contingent on introducing and passing new legislation.

• Legal status: ⛔Sports betting remains illegal in Idaho.
• 2025 legislation: No sports betting bills were introduced during the 2025 legislative session.
• Constitutional context: Idaho's constitution prohibits most forms of gambling, except for the state lottery, Tribal casinos (7 casinos), pari-mutuel betting, and charitable gaming.
• Tribal gaming: While tribal casinos operate under federal compacts, they have not introduced sports betting.
• Next opportunity: The earliest potential for legalization would be in a future legislative session, contingent on the introduction and passage of new legislation.

• Legal Status: 🟢 Illinois legalized both retail and online sports betting through the Sports Wagering Act of 2019. The first retail sportsbook opened in March 2020, followed by the launch of online betting in June 2020. The Illinois Gaming Board (IGB) regulates all sports wagering activity in the state.
• Licensed Sportsbooks:
  • Bet365
  • BetRivers
  • FanDuel
  • DraftKings
  • ESPN BET
  • BetMGM
  • Circa Sports
  • Fanatics Sportsbook
  • Hard Rock Bet
  • Caesars Sportsbook

All licensed sportsbooks are required to follow Illinois' responsible gambling guidelines, including clear access to deposit limits, timeouts, self-exclusion tools, and public promotion of the Illinois Problem Gambling Helpline at 1-800-843-6154.

Illinois Sports Betting Licensing Framework

The Illinois Gaming Board issues Master Sports Wagering Licenses to:

• Land-based casinos
• Horse racetracks
• Up to seven sports venues (with seating capacity of 17,000+)

These licensed entities may offer in-person wagering within their facility or within a five-block radius. Online sportsbooks must partner with one of these license holders to operate in the state.

Illinois Sports Betting Tax Structure

As of 2025, Illinois transitioned to a progressive tax system for sports wagering revenue. Operators are now taxed at tiered rates ranging from the mid-30% range to just under 40%, replacing the former flat 15% tax rate. The new structure aims to increase state revenue while scaling obligations based on operator size and earnings.

Q1 2025 Sports Betting Tax Revenue

• Legal status: 🟢Retail and online sports betting have been legal in Indiana since September 2019, following the enactment of House Enrolled Act 1015.
• Licensed operators: As of May 2025, Indiana hosts 11 licensed online sportsbooks, including:
  • Bally Bet
  • Bet365
  • BetMGM
  • BetRivers
  • Caesars Sportsbook
  • DraftKings
  • ESPN BET
  • Fanatics Sportsbook
  • FanDuel
  • Hard Rock
  • SBK Sportsbook

• Taxation: Indiana imposes a 9.5% tax on adjusted gross sports wagering revenue.
• Recent revenue: In Q1 2025, Indiana collected approximately $13.17 million in sports wagering tax revenue.
• Full figures: Visit our Indiana sports betting revenue stats page for detailed monthly data.

• Legal status: 🟢Retail and online sports betting have been legal in Iowa since August 2019.
• Licensed operators: As of May 2025, Iowa hosts 11 licensed online sportsbooks, including:
  • Bally Bet
  • Bet365
  • BetMGM
  • BetRivers
  • Caesars Sportsbook
  • DraftKings
  • ESPN BET
  • Fanatics Sportsbook
  • FanDuel
  • Q Sportsbook
  • Circa Sports
• Taxation: Iowa imposes a 6.75% tax on adjusted gross sports wagering revenue.
• Recent revenue: In Q1 2025, Iowa collected approximately $4.266 million in sports wagering tax revenue.
• Full figures: For detailed monthly data, visit our Iowa sports betting revenue stats page.

• Legal Status: 🟢Retail and online sports betting have been legal in Kansas since September 1, 2022, following the enactment of Senate Bill 84.
• Licensed operators: As of May 2025, Kansas hosts six licensed online sportsbooks:
• BetMGM
• Caesars Sportsbook
• DraftKings
• ESPN BET
• Fanatics Sportsbook
• FanDuel

• Taxation: Kansas imposes a 10% tax on sports wagering revenues.
• Recent revenue: In Q1 2025, Kansas collected approximately $4.81 million in sports wagering tax revenue.
• Full figures: Visit our Kansas sports betting revenue stats page for detailed monthly data.

• Legal Status: 🟢Kentucky launched legal sports betting in September 2023, becoming one of the most recent U.S. states to enter the regulated market. The industry is overseen by the Kentucky Horse Racing Commission (KHRC), which licenses and monitors both retail and online sportsbook operators. Online wagering began shortly after retail launch, with multiple national operators entering the market under agreements with local horse racing tracks.
• Licensed Operators: As of Q1 2025, eight legal online sportsbooks are operating in Kentucky:
  • FanDuel
  • DraftKings
  • BetMGM
  • Caesars Sportsbook
  • ESPN BET
  • Fanatics Sportsbook
  • Circa Sports
  • bet365

Each operator is licensed by the KHRC and required to offer responsible gambling tools such as deposit limits, time-outs, self-exclusion, and access to 1-800-GAMBLER, which Kentucky uses for its statewide support line.

Kentucky Sports Betting Tax Structure

Kentucky applies the following tax rates on Gross Gaming Revenue (GGR):

• 14.25% on online sports betting revenue
• 9.75% on retail sportsbook revenue

All tax proceeds go to the Kentucky General Fund, with a portion dedicated to the state pension system and to support problem gambling assistance programs.

In the first quarter of 2025, Kentucky generated $11,575,465 in total tax revenue from sports betting activity:

• Legal Status: 🟢Louisiana launched legal sports betting in late 2021 following the passage of legislation tied to a 2020 voter referendum, in which a majority of parishes approved sports wagering. The market is regulated by the Louisiana Gaming Control Board (LGCB), and unlike some states, not all parishes allow betting—online and retail wagering are geofenced to only those who opted in.
• Licensed Operators: As of May 2025, the following eight online sportsbooks are licensed and operating in permitted Louisiana parishes:
  • Bet365
  • BetMGM
  • Caesars Sportsbook
  • FanDuel
  • DraftKings
  • ESPN BET
  • Fanatics Sportsbook
  • BetRivers

All platforms are required to follow Louisiana’s responsible gambling protocols, including self-exclusion, session limits, and visible access to 1-877-770-STOP, the Louisiana problem gambling helpline.

Louisiana Sports Betting Tax Structure

Louisiana taxes sports betting revenue at two different rates:

• 15% on online (mobile) sports betting revenue
• 10% on retail (in-person) sportsbook revenue

Tax proceeds are distributed to several state funds, including the Louisiana Early Childhood Education Fund, the Compulsive and Problem Gaming Fund, and local governments in parishes where sportsbooks operate.

Q1 2025 Sports Betting Tax Revenue

The first quarter of 2025 produced over $17 million in total tax revenue from licensed Louisiana sportsbooks:

Total Q1 2025 Tax Revenue: $17,045,156.00

• Legal Status: 🟢Maine launched legal sports betting in November 2023, following the passage of LD 585 and regulatory approval by the Maine Gambling Control Unit (MGCU). The law permits online and retail betting, but with a unique structure: only licensed tribes may partner with operators to offer mobile wagering. As of now, only two sportsbooks are active in the state.
• Licensed Operators: As of 2025, the following two online sportsbooks are legally operating in Maine:
  • DraftKings
  • Caesars Sportsbook

Maine Sports Betting Tax Structure

Maine imposes a 10% tax on Gross Gaming Revenue (GGR) for online sports betting. Retail betting is also legal, though not yet widely active.

Tax revenue from legal sports betting is directed to the General Fund, the Department of Health and Human Services for problem gambling prevention, and tribal governments under revenue-sharing agreements.

Q1 2025 Sports Betting Tax Revenue

Maine reported the following tax revenue from online sports betting in the first quarter of 2025:

Total Q1 2025 Tax Revenue: $1,641,700.30

• Legal Status: 🟢Maryland legalized sports betting through a 2020 referendum, followed by enabling legislation and regulatory approval in 2021. Retail sportsbooks launched in December 2021, and online sportsbooks went live in November 2022. The industry is regulated by the Maryland Lottery and Gaming Control Agency (MLGCA). Maryland allows both mobile and retail wagering statewide, with a strong emphasis on responsible gambling compliance.
• Licensed Operators: As of May 2025, the following 11 sportsbooks are licensed and operating in Maryland:
  • FanDuel
  • DraftKings
  • Caesars Sportsbook
  • BetMGM
  • Fanatics Sportsbook
  • BetRivers
  • ESPN BET
  • Bally Bet
  • Crab Sports
  • betPARX
  • LetsBetMD

All licensed platforms must comply with Maryland’s responsible gambling requirements, including deposit limits, timeouts, self-exclusion programs, and links to certified support services such as mdgamblinghelp.org. Operators must also participate in Maryland’s voluntary exclusion program and display educational RG messaging within apps and advertisements.

Maryland Sports Betting Tax Structure

Maryland applies a 15% tax rate on online sports betting revenue and a 15% tax on retail sports betting revenue. Tax contributions are directed to the Blueprint for Maryland’s Future Fund, which supports public education. A portion is also allocated to fund problem gambling prevention and treatment programs.

Q1 2025 Sports Betting Tax Revenue

Maryland collected more than $19 million in tax revenue from licensed sports betting operators in Q1 2025:

Total Q1 2025 Tax Revenue: $19,014,189.00

• Legal Status: 🟢 Massachusetts legalized sports betting in August 2022, with retail sportsbooks launching on January 31, 2023, and online sportsbooks going live on March 10, 2023. The industry is regulated by the Massachusetts Gaming Commission (MGC).
• Licensed Operators: As of 2025, the following seven online sportsbooks are licensed and operating in Massachusetts:
  • Bally Bet
  • BetMGM
  • Caesars Sportsbook
  • DraftKings
  • ESPN BET
  • Fanatics Sportsbook
  • FanDuel

Massachusetts Sports Betting Tax Structure

Massachusetts imposes the following tax rates on sports betting revenue:

• 15% on retail (in-person) sports betting revenue
• 20% on online (mobile) sports betting revenue

Tax revenues are allocated to several state funds, including the General Fund, Local Aid Fund, Workforce Investment Trust Fund, and the Public Health Trust Fund, which supports problem gambling prevention and treatment programs.

Q1 2025 Sports Betting Tax Revenue

Massachusetts collected the following tax revenue from licensed sports betting operators in the first quarter of 2025:

Total Q1 2025 Tax Revenue: $42,350,317.76

• Legal Status: 🟢 Michigan legalized sports betting in December 2019 through the passage of the Lawful Sports Betting Act. Retail sportsbooks launched in March 2020, and online sportsbooks went live in January 2021. The industry is regulated by the Michigan Gaming Control Board (MGCB).
• Licensed Operators: As of May 2025, the following 12 online sportsbooks are licensed and operating in Michigan:
  • BetMGM
  • betPARX / Play Gun Lake (operates as one platform)
  • BetRivers
  • Caesars Sportsbook
  • DraftKings
  • Eagle Casino & Sports
  • ESPN BET
  • Fanatics Sportsbook
  • FanDuel
  • FireKeepers (mobile on site)
  • Four Winds
  • Golden Nugget

All licensed platforms must adhere to Michigan's responsible gambling protocols, including offering self-exclusion programs, deposit limits, time-outs, and providing access to support services like 1-800-270-7117 and Michigan Health and Human Services.

Michigan Sports Betting Tax Structure

Michigan imposes an 8.4% tax on adjusted gross sports betting receipts. The tax revenue is allocated as follows:

• 3.78% to the State of Michigan
• 4.62% to the City of Detroit (applicable to Detroit casinos)

These funds support various state and local programs, including the School Aid Fund, which provides additional funding for K-12 public education.

Q1 2025 Sports Betting Tax Revenue

Michigan collected the following tax revenue from licensed sports betting operators in the first quarter of 2025:

Total Q1 2025 Tax Revenue: $13,937,445.54

• Legal Status: ⛔ Sports betting is not yet legal in Minnesota as of 2025. While multiple legislative efforts have been introduced since 2022, including bills proposing tribal-only mobile betting rights, none have passed both state legislature chambers. The issue remains debated, with key disagreements over whether commercial operators should be allowed alongside tribal exclusivity.

There are no licensed retail or online sportsbooks operating legally in Minnesota at this time.

Although sports betting is not yet regulated in the state, Minnesota residents can legally engage in daily fantasy sports through platforms like DraftKings and FanDuel. They may travel to neighboring states such as Iowa where legal sports wagering is available.

Minnesota’s Legislative Status and Future Outlook

Recent proposals have focused on giving exclusive mobile betting rights to Minnesota’s tribal nations, while also addressing concerns about taxation and market fairness. In 2023 and 2024, multiple bills advanced in committees but ultimately stalled before full approval.

As of 2025, no bill has been signed into law, and the next major opportunity for legislative movement is expected in the 2025–2026 session.

Because Minnesota has not yet launched legal sports wagering, the state has generated no tax revenue from sports betting activities as of Q1 2025.

• Legal Status: 🟢 Mississippi was one of the first states to legalize sports betting in August 2018, permitting retail sportsbooks at licensed casinos. However, online sports betting remains restricted; mobile wagering is only allowed on-site at select licensed casino properties.
• Licensed Operators: As of 2025, the following sportsbooks operate in Mississippi:
• BetMGM – Available via mobile app only while on-site at affiliated casinos like Beau Rivage (Biloxi) and Gold Strike (Tunica).
• Caesars Sportsbook – Mobile betting is accessible exclusively on the premises of partner casinos such as Harrah’s Gulf Coast (Biloxi).
• DraftKings – Operates a retail sportsbook at Scarlet Pearl Casino in D’Iberville; no mobile betting option available.
• FanDuel - Two retail locations in Mississippi: IP Casino Resort Spa and Sam's Town Hotel & Gambling Hall, Tunica

All platforms must adhere to Mississippi's responsible gambling protocols, including offering self-exclusion programs, deposit limits, time-outs, and providing access to support services.

Mississippi Sports Betting Tax Structure

Mississippi imposes a 12% tax on sports betting revenue:

• 8% to the State of Mississippi
• 4% to the local jurisdiction where the casino operates

These funds support various state and local programs, including infrastructure and education.

Q1 2025 Sports Betting Tax Revenue

Mississippi collected the following tax revenue from licensed sports betting operators in the first quarter of 2025:

Total Q1 2025 Tax Revenue: $911,792.21

• Legal Status: 🟢 Missouri legalized sports betting in November 2024 through the passage of Amendment 2, allowing both retail and online sports wagering. However, as of May 2025, sports betting is not yet operational in the state. The Missouri Gaming Commission (MGC) is in the process of establishing regulations and licensing procedures, with a mandated launch date no later than December 1, 2025.
• Licensed Operators: No sportsbooks are currently licensed or operating in Missouri. The MGC is expected to begin accepting license applications on May 15, 2025, with up to 14 online licenses available. Potential operators include:
  • FanDuel
  • DraftKings
  • BetMGM
  • Caesars Sportsbook
  • ESPN BET
  • Fanatics Sportsbook
  • bet365
  • BetRivers
  • Bally Bet
  • Circa
  • betPARX
  • x3 Local brands

These operators are anticipated to launch upon finalization of the regulatory framework.

All licensed platforms will be required to comply with Missouri's responsible gambling protocols, including offering self-exclusion programs, deposit limits, time-outs, and providing access to support services.

Missouri Sports Betting Tax Structure

Under the new legislation, Missouri will impose a 10% tax on sports betting revenue. The tax revenue is allocated as follows:

• $5 million annually is dedicated to problem gambling programs

Remaining funds allocated to elementary, secondary, and higher education.

These allocations aim to support responsible gambling initiatives and enhance educational resources within the state.

• Legal Status: 🟢 Montana legalized sports betting in May 2019, with operations commencing in March 2020. The state employs a retail-only model, where wagers can be placed at licensed establishments using on-site kiosks or a mobile app that is geo-fenced to these locations.
• Licensed Operator: As of May 2025, Sports Bet Montana, operated by the Montana Lottery, remains the sole legal sportsbook in the state. The platform offers various betting options, including straight bets, parlays, in-game wagering, and prop bets. However, all bets must be placed in person at authorized locations; statewide mobile betting is not permitted.

All betting activities under Sports Bet Montana are subject to the state's responsible gambling protocols. These include self-exclusion programs, deposit limits, and access to support services such as the Montana Problem Gambling Helpline at 1-888-900-9979.

Montana Sports Betting Tax Structure

Montana imposes an 8.5% tax on sports betting revenue. The tax revenue supports the state's general fund and contributes to problem gambling programs.

Q1 2025 Sports Betting Tax Revenue

In the first quarter of 2025, Montana collected the following tax revenue from sports betting activities:

Total Q1 2025 Tax Revenue: $183,570.52

• Legal Status: ⛔ Nebraska legalized in-person sports betting in May 2021 through legislative action. Currently, sports wagering is permitted only at licensed racetrack casinos, with no provision for online or mobile sports betting. As of May 2025, there are no legal online sportsbooks operating in the state.

Efforts to expand sports betting to include mobile platforms have been ongoing. In early 2025, a proposed constitutional amendment, LR20CA, aimed to legalize online sports betting. The measure passed its first round of voting in the Nebraska Legislature but ultimately stalled due to insufficient support. 

Under current regulations, bettors in Nebraska must be 21 years or older and place wagers in person at authorized racetrack casinos. The Nebraska Racing and Gaming Commission oversees all sports betting activities in the state. 

• Legal Status: 🟢 Nevada has been a pioneer in sports betting, legalizing it in 1949. The state offers both retail and online sports wagering, with online betting requiring in-person registration at affiliated casinos. The Nevada Gaming Control Board regulates all sports betting activities in the state.
• Licensed Operators: As of May 2025, Nevada hosts a variety of licensed sportsbooks, including:
  • Atlantis Sports Reno
  • BetMGM
  • Boyd Sports
  • Caesars Sportsbook
  • CG Sports
  • Circa Sports
  • Golden Nugget
  • NV Sports Books
  • Peppermill Sportsbook
  • STN Sports
  • Treasure Island
  • William Hill

These operators provide both retail sportsbooks and mobile betting apps, with the stipulation that users must register in person at the corresponding casino. 

Nevada Sports Betting Tax Structure

Nevada imposes a 6.75% tax on gross gaming revenue from sports betting. This rate applies uniformly across all operators and is among the lowest in the United States. 

Nevada continues to be a leader in the sports betting industry, offering a robust and well-regulated environment for both operators and bettors. The state's commitment to responsible gambling and its low tax rate make it an attractive market for sports wagering.

• Legal Status: 🟢 New Hampshire legalized sports betting in July 2019. The state operates under a single-operator model, with DraftKings as the exclusive provider for both online and retail wagering. The New Hampshire Lottery Commission regulates all operations.
• Licensed Operator: As of May 2025, DraftKings is the sole legal sportsbook in the state. Bettors can place wagers online or at designated retail locations such as The Brook in Seabrook and South Side Tavern in Manchester.

All operators must comply with New Hampshire’s responsible gambling standards, including self-exclusion, deposit limits, and state-specific resources.

New Hampshire Sports Betting Tax Structure

New Hampshire taxes sports betting revenue at one of the highest rates in the country:

• 51% tax rate on all gross gaming revenue, applied to both retail and online wagers
• Proceeds go directly into the Education Trust Fund, which supports public K–12 schools across the state

Q1 2025 Sports Betting Tax Revenue

Total Q1 2025 Tax Revenue: $11,394,761.00

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• Legal Status: 🟢 New Jersey legalized sports betting in June 2018, following the U.S. Supreme Court's decision to overturn the Professional and Amateur Sports Protection Act (PASPA). The state offers both online and retail sports wagering, regulated by the New Jersey Division of Gaming Enforcement (DGE).
• Licensed Operators: As of May 2025, the following sportsbooks are licensed and operating in New Jersey:
  • Bally Bet
  • Bet365
  • BetMGM
  • betPARX
  • BetRivers
  • Borgata
  • Caesars Sportsbook
  • DraftKings
  • ESPN BET
  • Fanatics Sportsbook
  • FanDuel
  • Golden Nugget
  • Hard Rock

All operators are required to adhere to New Jersey's responsible gambling regulations, which include offering self-exclusion programs, deposit limits, and providing access to support services.

New Jersey Sports Betting Tax Structure

New Jersey imposes the following tax rates on sports betting revenue:

• 14.25% on online sports betting revenue
• 9.75% on retail (in-person) sports betting revenue

Tax revenue generated from sports betting contributes to the state's general fund and supports various public programs.

Q1 2025 Sports Betting Tax Revenue

In the first quarter of 2025, New Jersey collected the following tax revenue from sports betting activities:

Total Q1 2025 Tax Revenue: $38,061,510.46

New Jersey continues to be a leader in the U.S. sports betting market, offering a robust and well-regulated environment for both operators and bettors. The state's commitment to responsible gambling and its comprehensive regulatory framework contribute to its ongoing success in the industry.

• Legal Status: ⛔ Sports betting in New Mexico exists in a legal gray area. It was not explicitly legalized through state legislation, but in October 2018, tribal casinos began offering in-person retail sports betting under the authority of their existing gaming compacts. These compacts, interpreted to allow “Class III” gaming, have been used by tribes to justify operating sportsbooks without further legislative action.
• Online Sports Betting: As of May 2025, online and mobile sports betting remains illegal statewide. There is no state-regulated framework for online sportsbooks, and no legal mobile wagering is available to residents off tribal land.
• Retail Sportsbooks: Sports betting is only available in person at a small number of tribal casinos, including:
  • Santa Ana Star Casino Hotel (Bernalillo)
  • Inn of the Mountain Gods (Mescalero)
  • Isleta Resort & Casino (Albuquerque)
  • Route 66 Casino Hotel (Laguna Pueblo)

Legislative Outlook: Despite attempts to create a regulated sports betting market that includes online access, the New Mexico Legislature has not passed any bill establishing a commercial or statewide regulatory system. Discussions have been intermittent, with limited momentum as of the 2025 legislative session.

Tax Revenue: There is no reported sports betting tax revenue for the state of New Mexico, as current tribal sports betting operations do not remit taxes to the state under existing compact agreements.

• Legal Status: 🟢 New York officially launched online sports betting in January 2022, building on its earlier approval of retail sports betting at commercial and tribal casinos in 2019. The market is overseen by the New York State Gaming Commission, which licenses operators and enforces compliance with state rules.
• Licensed Sportsbooks: As of 2025, nine online sportsbooks are legally operating in New York:
  • Bally Bet
  • BetMGM
  • BetRivers
  • Caesars Sportsbook
  • DraftKings
  • ESPN BET
  • Fanatics Sportsbook
  • FanDuel
  • Resorts World Bet

All platforms are required to implement comprehensive responsible gambling tools, including self-exclusion systems, voluntary deposit limits, session reminders, and 24/7 access to resources like 1-877-8-HOPENY, the state’s gambling support line.

Sports Betting Taxation in New York

New York imposes a 51% tax on online sports betting gross gaming revenue — the highest rate of any large market in the United States. This aggressive taxation model was set as part of the original operator licensing agreement and applies uniformly across all nine sportsbook operators.

The bulk of this revenue supports education funding, with additional allocations directed toward responsible gaming programs and youth sports initiatives.

Q1 2025 Sports Betting Tax Revenue

Total Q1 2025 Tax Revenue: $302,780,623.98

New York continues to lead the U.S. sports betting industry in both total handle and tax revenue. The combination of a large population, a major metropolitan betting base, and a high tax rate makes it a significant contributor to national gambling figures. Despite concerns from some operators about long-term profitability under the current tax regime, the state has shown no signs of adjusting its financial structure.

• Legal Status: 🟢 North Carolina launched legal online sports betting on March 11, 2024, following enabling legislation passed in 2023. The industry is regulated by the North Carolina State Lottery Commission, which oversees operator licensing, compliance, and consumer protections.
• Licensed Sportsbooks: As of May 2025, the following eight sportsbooks are legally operating in North Carolina:
  • BetMGM
  • bet365
  • Fanatics Sportsbook
  • FanDuel
  • Caesars Sportsbook
  • DraftKings
  • ESPN BET
  • Underdog Sports

Each platform is required to comply with the state’s responsible gambling protocols, which include self-exclusion tools, deposit and time limits, and access to the North Carolina Problem Gambling Helpline at 877-718-5543.

North Carolina Sports Betting Tax Structure

North Carolina applies an 18% tax on adjusted gross sports wagering revenue. Tax proceeds are distributed across several state programs and initiatives, including:

• $2 million annually for gambling addiction education and treatment (Department of Health and Human Services)
• $1 million annually to North Carolina Amateur Sports
• $1 million annually to the Youth Outdoor Engagement Commission
• Administrative reimbursement for implementation costs (NC Lottery and Department of Revenue)

Remaining funds are allocated as follows:

• 20% to university athletic departments (13 schools)
• 30% to the North Carolina Major Events, Games, and Attractions Fund
• 50% to the state's General Fund

Q1 2025 Sports Betting Tax Revenue

Total Q1 2025 Tax Revenue: $30,299,293.00

• Legal Status: ⛔ In North Dakota, sports betting is permitted exclusively at tribal casinos. This is facilitated through gaming compacts between the state and federally recognized tribes, allowing Class III gaming activities, including sports wagering, on tribal lands. There is no state-regulated online or mobile sports betting available.
• Retail Sportsbooks: Several tribal casinos in North Dakota offer on-site sports betting:
  • Dakota Magic Casino (Hankinson)
  • 4 Bears Casino & Lodge (New Town)
  • Sky Dancer Casino & Resort (Belcourt)
  • Grand Treasure Casino

These operations are governed by their respective tribal gaming commissions.

Online Sports Betting: Online sports betting remains illegal in North Dakota. In early 2025, a proposed constitutional amendment (HCR 3002) aimed at allowing voters to decide on statewide sports betting legalization was defeated in the House. Consequently, given the legislature's biennial sessions, the earliest possible statewide vote on the matter would be in 2026. 

Tax Revenue: Since sports betting is confined to tribal lands and governed by tribal authorities, there is no tax revenue from these activities directed to the state.

• Legal Status: 🟢 Ohio legalized sports betting through HB 29, signed into law in December 2021. Legal wagering officially began on January 1, 2023, with both online and in-person betting options available statewide. Oversight is provided by the Ohio Casino Control Commission, which licenses operators and enforces compliance with responsible gambling mandates.
• Licensed Sportsbooks: As of May 2025, Ohio has more online sportsbooks operating than any other U.S. state, with 16 licensed platforms:
  • Bally Bet
  • Bet365
  • BetJACK
  • Betly
  • betMGM
  • Betr
  • BetRivers
  • Caesars Sportsbook
  • DraftKings
  • ESPN BET
  • Fanatics Sportsbook
  • FanDuel
  • Hard Rock Bet
  • MVGBet
  • Prime Sportsbook
  • Underdog Sports

All sportsbooks must adhere to Ohio’s responsible gambling regulations, which include mandatory display of the Ohio Problem Gambling Helpline (1-800-589-9966), deposit/time limit tools, and prominent access to self-exclusion programs.

Ohio Sports Betting Tax Structure

Ohio increased its sports betting tax rate from 10% to 20% effective July 2023, applying it uniformly to both retail and online sports wagering revenue. The increase doubled the state's expected revenue and has remained in place throughout 2024 and into 2025.

Tax revenue is allocated to several funds, including:

• The Sports Gaming Profits Education Fund
• The Problem Sports Gaming Fund

General state government use, including regulatory and administrative costs

Q1 2025 Sports Betting Tax Revenue

Total Q1 2025 Tax Revenue: $44,555,159.40

Ohio’s sports betting market continues to grow, fueled by its high population, wide sportsbook availability, and steady regulatory oversight. Let me know if you’d like to compare this to other large states or create a regional summary.

• Legal Status: ⛔ Sports betting is not legal in Oklahoma as of May 2025. While multiple legislative efforts have been introduced over the past several years, none have successfully passed both chambers. Complications surrounding tribal gaming compacts have been a central factor in delaying legalization.
• Retail and Online Sports Betting: There are currently no legal retail or online sportsbooks operating in the state. Betting on sports is not permitted at tribal casinos or commercial establishments, and no legal framework exists for online or mobile wagering.
• Tribal Gaming Dynamics: Oklahoma has over 30 federally recognized tribes that operate casinos under Class III gaming compacts. While these compacts theoretically could support sports betting, negotiations between the state and tribes have been politically strained in recent years, making progress difficult. In 2023 and again in early 2025, proposed legislation to legalize sports betting — including tribal and commercial options — stalled in the state legislature.
• Regulatory Outlook: Until a compromise is reached between the Oklahoma state government and tribal nations, statewide legalization of sports betting remains unlikely. There is no current timeline for implementation, and no regulatory body has been authorized to oversee sports wagering activity.

• Legal Status: 🟢 Oregon legalized sports betting in 2019, with the Oregon Lottery initially launching the Scoreboard app. In January 2022, the state transitioned to a single-operator model, partnering exclusively with DraftKings Sportsbook for online and mobile sports wagering. This model remains in place as of May 2025.
• Licensed Sportsbooks: DraftKings is the sole authorized online sportsbook in Oregon. Additionally, several tribal casinos offer in-person sports betting under their respective gaming compacts.

Operators in Oregon must follow the state’s responsible gambling standards, which mandate clear access to tools like deposit caps, self-exclusion features, and timeouts. Players are also directed to the Oregon Problem Gambling Helpline (1-877-MYLIMIT) for confidential support.

Oregon Sports Betting Tax Structure

Oregon imposes a 2.3% tax on gross sports betting revenue, one of the lowest rates in the United States. Tax revenue is allocated to various state programs, including the Employer Incentive Fund for public employee retirement contributions and initiatives supporting problem gambling treatment and prevention.

Q1 2025 Sports Betting Tax Revenue

In the first quarter of 2025, Oregon collected the following tax revenue from sports betting activities:

Total Q1 2025 Tax Revenue: $2,039,360.00

Oregon's sports betting market continues to grow steadily under its single-operator model, with DraftKings providing a streamlined platform for bettors. The state's approach emphasizes responsible gambling and allocates tax revenues to support public programs and services.

• Legal Status: 🟢 Pennsylvania legalized sports betting in 2017, with the first retail sportsbook opening in 2018. Online sports betting followed in 2019. The industry is regulated by the Pennsylvania Gaming Control Board (PGCB), ensuring compliance with state laws and responsible gambling practices.
• Licensed Sportsbooks: As of May 2025, the following sportsbooks are licensed and operating in Pennsylvania:
  • Bet365
  • BetMGM
  • BetPARX
  • BetRivers
  • Caesars Sportsbook
  • DraftKings
  • ESPN BET
  • Fanatics Sportsbook
  • FanDuel
  • SugarHouse

These operators offer a range of betting options, including moneylines, point spreads, totals, parlays, futures, and live betting.

Responsible Gambling: All operators must adhere to Pennsylvania's responsible gambling regulations, which include offering self-exclusion programs, deposit limits, and providing access to support services such as the Pennsylvania Problem Gambling Helpline at 1-800-GAMBLER.

Pennsylvania Sports Betting Tax Structure

Pennsylvania imposes a 36% tax on sports betting revenue, comprising a 34% state tax and a 2% local share assessment. This rate is among the highest in the United States. The tax is applied to the adjusted gross revenue, which is the total revenue minus winnings paid out to bettors. 

Tax revenue from sports betting contributes to various state programs, including:

• Property tax relief for homeowners
• Economic development and tourism initiatives
• Public safety and law enforcement funding
• Responsible gambling programs and treatment services

Q1 2025 Sports Betting Tax Revenue

In the first quarter of 2025, Pennsylvania collected the following tax revenue from sports betting activities:

Total Q1 2025 Tax Revenue: $30,423,950.81

Pennsylvania's sports betting market continues to thrive, supported by a robust regulatory framework and a diverse range of licensed operators. The state's high tax rate has generated significant revenue, contributing to various public programs and services.

• Legal Status: 🟢 Rhode Island legalized sports betting in 2018, becoming one of the early adopters in the United States. The Rhode Island Lottery regulates the market, which oversees all sports wagering activities within the state.
• Licensed Sportsbook: As of May 2025, Sportsbook Rhode Island is the sole licensed sportsbook operating in the state. The Rhode Island Lottery manages this platform in partnership with International Game Technology (IGT) and William Hill. The sportsbook offers online and in-person betting options, with retail sportsbooks located at Bally’s Twin River Lincoln Casino Resort and Bally’s Tiverton Casino & Hotel.

Operators must implement responsible gambling measures, including self-exclusion programs, deposit limits, and providing access to support services such as the Rhode Island Problem Gambling Helpline at 1-401-499-2472.

Rhode Island Sports Betting Tax Structure

Rhode Island imposes a 51% tax on gross sports betting revenue, which is among the highest rates in the United States. This tax rate applies to both online and retail sports wagering activities.

Tax revenue from sports betting contributes to the state's General Fund, supporting various public programs and services, including education, infrastructure, and problem gambling initiatives.

Q1 2025 Sports Betting Tax Revenue

In the first quarter of 2025, Rhode Island collected the following tax revenue from sports betting activities:

Total Q1 2025 Tax Revenue: $5,249,780.88

Rhode Island's sports betting market continues to generate significant tax revenue for the state, despite being a smaller market compared to others in the region. The state's high tax rate ensures that a substantial portion of sports betting revenue is directed toward public programs and services.

• Legal Status: ⛔ Sports betting remains illegal in South Carolina. Despite multiple legislative attempts over recent years, no bills have successfully passed to legalize either retail or online sports wagering. The state's gambling laws are among the most restrictive in the nation, permitting only the state lottery and limited charitable gaming activities.
• Recent Legislative Efforts: In December 2024, House Bill 3625, known as the "South Carolina Sports Wagering Act," was pre-filed. This bill proposes the legalization of sports betting, the creation of the South Carolina Sports Wagering Commission, and the implementation of a 12.5% tax on adjusted gross sports wagering receipts. As of May 2025, the bill awaits committee review and has not advanced further in the legislative process.
• Additionally, Senate Bill 444 was introduced, aiming to establish a regulatory framework for sports betting, including licensing up to eight online sportsbooks. This bill also remains under consideration without significant progress.

Retail and Online Sports Betting: There are currently no legal retail or online sportsbooks operating in South Carolina. Residents interested in sports betting must travel to neighboring states where it is legal, such as North Carolina, which launched online sports betting in March 2024. 

Tax Revenue: As sports betting is not legalized, South Carolina does not collect any tax revenue from such activities. Projections suggest that legalization could generate significant revenue for the state, but these remain speculative until legislation is passed.

• Legal Status: ⛔ South Dakota legalized retail sports betting through a voter-approved constitutional amendment in November 2020. Retail sportsbooks launched in Deadwood in September 2021. As of May 2025, sports betting remains limited to in-person wagering at licensed casinos in Deadwood and select tribal casinos.
• Retail Sportsbooks: Sports betting is available at several casinos in Deadwood, including:
  • Deadwood Mountain Grand Casino
  • Tin Lizzie Gaming Resort
  • Gold Dust Casino
  • Cadillac Jack's Gaming Resort
  • Mineral Palace Hotel & Gaming

Additionally, some tribal casinos in South Dakota offer retail sports betting under their respective gaming compacts. 

Online Sports Betting: Online sports betting is not currently legal in South Dakota. In early 2025, Senate Joint Resolution 507 was introduced, proposing a constitutional amendment to allow statewide online sports betting. If approved by the legislature, the measure would be placed on the 2026 general election ballot.

• Legal Status: 🟢 Tennessee legalized online-only sports betting in November 2020, becoming the first U.S. state to do so without any physical casinos. The industry is regulated by the Tennessee Sports Wagering Council (SWC).
• Licensed Sportsbooks: As of May 2025, the following sportsbooks are licensed and operating in Tennessee:
  • Action 24/7
  • Bally Bet
  • Bet365
  • Betly
  • BetMGM
  • Caesars Sportsbook
  • DraftKings
  • ESPN BET
  • Fanatics Sportsbook
  • FanDuel
  • Hard Rock
  • ZenSports

All operators must adhere to Tennessee's responsible gambling regulations, which include offering self-exclusion programs, deposit limits, and providing access to support services such as the Tennessee REDLINE at 1-800-889-9789.

Tennessee Sports Betting Tax Structure

Effective July 1, 2023, Tennessee implemented a 1.85% tax on total sports betting handle, replacing the previous 20% tax on adjusted gross revenue. This change simplifies tax calculations and provides a more predictable revenue stream for the state. 

Tax revenue from sports betting is allocated as follows:

• 80% to the Education Lottery Account
• 15% to local governments
• 5% to mental health programs

Q1 2025 Sports Betting Tax Revenue

In the first quarter of 2025, Tennessee collected the following tax revenue from sports betting activities:

Total Q1 2025 Tax Revenue: $27,788,545.00

Tennessee's sports betting market continues to grow, with a diverse array of operators and a strong regulatory framework ensuring responsible gambling practices and significant contributions to state revenue.

• Legal Status: ⛔ Sports betting remains illegal in Texas. Despite multiple legislative attempts, no bills have successfully passed to legalize either retail or online sports wagering. The state's gambling laws are among the most restrictive in the nation, permitting only the state lottery, parimutuel wagering on horse and greyhound racing, charitable bingo and raffles, and limited tribal gaming activities.
• Recent Legislative Efforts: In early 2025, House Joint Resolution 134 (HJR 134) was introduced, proposing a constitutional amendment to legalize sports betting. A companion bill, Senate Joint Resolution 16 (SJR 16), was also filed in the Senate. These measures aim to allow voters to decide on the legalization of sports betting in a November 2025 referendum. However, significant opposition exists within the legislature. A group of Texas House Republicans has publicly stated their intent to oppose any expansion of gambling, casting doubt on the bills' advancement.
• Retail and Online Sports Betting: There are currently no legal retail or online sportsbooks operating in Texas. Residents interested in sports betting must travel to neighboring states where it is legal, such as Louisiana. Alternatively, some Texans engage with daily fantasy sports platforms and social sportsbooks, which operate under different legal frameworks.
• Regulatory Outlook: For sports betting to become legal in Texas, a constitutional amendment is required, necessitating a two-thirds majority vote in both legislative chambers and subsequent approval by voters in a statewide referendum. Given the current political climate and legislative opposition, the prospect of legalization in the near future remains uncertain.

• Legal Status: ⛔ Utah maintains a comprehensive prohibition on all forms of gambling, including sports betting. The state's constitution explicitly bans gambling, and this stance is deeply rooted in its cultural and religious values. As a result, there are no legal avenues for sports wagering, either online or in-person, within the state.
• Legislative Activity: There have been minimal legislative efforts to introduce sports betting in Utah. In 2024, a proposal was made to establish a state lottery, but it did not gain traction. The state's strong anti-gambling sentiment makes the prospect of legalizing sports betting highly unlikely in the foreseeable future.
• Retail and Online Sports Betting: No legal retail or online sportsbooks are operating in Utah. Residents seeking to place bets must travel to neighboring states where sports betting is legal, such as Colorado or Nevada. Some individuals may access offshore betting sites; however, these are unregulated and pose significant risks, including lack of consumer protections.
• Regulatory Outlook: Given Utah's stringent anti-gambling laws and cultural opposition, the establishment of a regulatory framework for sports betting is improbable. The state does not have a gaming commission or any agency tasked with overseeing gambling activities.

• Legal Status: 🟢 Vermont officially launched online sports betting on January 11, 2024, following the enactment of legislation signed by Governor Phil Scott in June 2023. The market is regulated by the Vermont Department of Liquor and Lottery, with oversight on responsible gambling provided in collaboration with the Department of Mental Health.
• Licensed Sportsbooks: As of May 2025, the following sportsbooks are licensed and operating in Vermont:
  • DraftKings
  • Fanatics Sportsbook
  • FanDuel

All operators are mandated to implement responsible gambling measures, including self-exclusion programs, deposit limits, and providing access to support services.

Vermont Sports Betting Tax Structure

Each licensed operator in Vermont is required to pay an annual licensing fee of $550,000. Additionally, the state imposes a tax rate between 31% and 33% on adjusted gross revenue from sports betting activities. Tax revenue from sports betting contributes to the state's General Fund, with a portion allocated to the Responsible Gaming Special Fund, which supports programs aimed at mitigating problem gambling.

Q1 2025 Sports Betting Tax Revenue

In the first quarter of 2025, Vermont collected the following tax revenue from sports betting activities:

Total Q1 2025 Tax Revenue: $1,905,296.00

Vermont's sports betting market has demonstrated steady growth since its launch, with a diverse array of operators and a strong regulatory framework ensuring responsible gambling practices and contributions to state revenue.

• Legal Status: 🟢 Virginia legalized sports betting in January 2021, with the market regulated by the Virginia Lottery. The state offers both online and retail sports betting options.
• Licensed Sportsbooks: As of May 2025, the following sportsbooks are licensed and operating in Virginia:
  • Bally Bet
  • Bet365
  • BetMGM
  • Betr
  • BetRivers
  • Caesars Sportsbook
  • DraftKings
  • ESPN BET
  • Fanatics Sportsbook
  • FanDuel
  • Hard Rock

All operators are required to adhere to Virginia's responsible gambling regulations, which include offering self-exclusion programs, deposit limits, and providing access to support services such as the Virginia Problem Gambling Helpline at 1-888-532-3500.

Virginia Sports Betting Tax Structure

Virginia imposes a 15% tax on adjusted gross revenue (AGR) from sports betting activities. Of this tax revenue, 97.5% is allocated to the state's General Fund, supporting various public programs and services, while 2.5% is directed to the Problem Gambling Treatment and Support Fund. 

Q1 2025 Sports Betting Tax Revenue

In the first quarter of 2025, Virginia collected the following tax revenue from sports betting activities:

Total Q1 2025 Tax Revenue: $28,196,321.61

Virginia's sports betting market continues to grow, with a diverse array of operators and a strong regulatory framework ensuring responsible gambling practices and significant contributions to state revenue.

• Legal Status: 🟢 Washington legalized sports betting in March 2020 through legislation that allows wagering exclusively at tribal casinos. Online sports betting is permitted only on-site at these casinos using geofenced mobile apps. There is no statewide mobile sports betting.
• Licensed Sportsbooks (On-Site Only):
  As of May 2025, the following sportsbooks are operating in Washington. All apps are restricted for use only on the physical premises of the associated tribal casinos:
• Licensed Sportsbooks (On-Site Only):
  • BetMGM – Available at Emerald Queen Casino in Tacoma.
  • Caesars Sportsbook – Operates at Muckleshoot Casino in Auburn.
  • Snoqualmie Casino Sportsbook – Washington’s first legal sportsbook, launched in September 2021.
  • DraftKings Sportsbook – Available at Tulalip Resort Casino and Quil Ceda Creek Casino.
  • FanDuel Sportsbook – Located inside Suquamish Clearwater Casino Resort.
  • BetRivers – Partnered with the Swinomish Indian Tribal Community.

All operators must comply with Washington's responsible gambling regulations, which include clearly posted limits, exclusion programs, and providing resources like the Washington Problem Gambling Helpline at 1-800-547-6133.

Washington Sports Betting Tax Structure

Tribal sportsbooks in Washington operate under gaming compacts. These compacts do not require direct taxation on sports betting revenue, but tribes may make negotiated contributions to state programs or share a portion of net proceeds for public benefit.

Online Betting Restrictions

Online and mobile wagering is not available statewide. Bettors must be physically present on tribal lands to access and use sportsbook apps. Remote account creation is not permitted — registration and play must happen in person.

Legal Status: 🟢 Sports betting is legal in Washington, D.C., encompassing both online and retail platforms. The market includes a mix of city-operated and privately licensed sportsbooks.

Licensed Sportsbooks:

• GambetDC – The District's official sports betting platform, operated by the D.C. Lottery.
• Caesars Sportsbook – Operates a retail sportsbook at Capital One Arena.
• BetMGM – Offers a retail sportsbook at Nationals Park.
• DraftKings – Launched its online sportsbook in Washington, D.C., in 2024.

All operators are required to adhere to Washington, D.C.'s responsible gambling regulations, which include offering self-exclusion programs, deposit limits, and providing access to support services.

Washington, D.C. Sports Betting Tax Structure

The District imposes a 10% tax on gross gaming revenue (GGR) from sports betting activities. Tax revenue contributes to the city's general fund, supporting various public programs and services.

Q1 2025 Sports Betting Tax Revenue

In the first quarter of 2025, Washington, D.C. collected the following tax revenue from sports betting activities:

Total Q1 2025 Tax Revenue: $2,286,683.27

Washington, D.C.'s sports betting market continues to evolve, with a combination of city-operated and private sportsbooks contributing to the local economy through tax revenues and providing regulated betting options for residents and visitors.

• Legal Status: 🟢 West Virginia legalized sports betting in March 2018, with operations commencing in August of the same year. The market encompasses both online and retail sportsbooks, regulated by the West Virginia Lottery Commission.
• Licensed Sportsbooks:
  • Betly
  • BetMGM
  • Caesars Sportsbook
  • DraftKings
  • ESPN BET
  • Fanatics Sportsbook
  • FanDuel
  • Golden Nugget
  • Hard Rock

All operators are mandated to implement responsible gambling measures, including self-exclusion programs, deposit limits, and providing access to support services.

West Virginia Sports Betting Tax Structure

West Virginia imposes a 10% tax on sports betting revenue. The first $15 million collected annually is allocated to the State Lottery Fund, with any excess funds directed towards supporting health insurance programs for public sector employees. 

Q1 2025 Sports Betting Tax Revenue

In the first quarter of 2025, West Virginia's sports betting tax revenue was as follows:

Total Q1 2025 Tax Revenue: $4,373,959

West Virginia's sports betting market continues to contribute to the state's revenue through regulated operations and responsible gambling practices.

• Legal Status: 🟢 Sports betting is legal in Wisconsin but is limited to tribal lands under amended gaming compacts. As of December 2024, nine tribal nations have amended their compacts with the state to authorize sports wagering.
• Licensed Sportsbooks:
  • Oneida Nation – Operates retail sportsbooks at Oneida Casino in Green Bay and other properties. Offers a mobile app usable only on tribal lands.
  • Forest County Potawatomi – Provides in-person sports betting at Potawatomi Casino Hotel in Milwaukee and Potawatomi Casino in Carter.
  • St. Croix Chippewa Indians – Offers sports betting at St. Croix Casinos in Turtle Lake, Danbury, and Hertel.

All operators are required to adhere to Wisconsin's responsible gambling regulations, which include offering self-exclusion programs, deposit limits, and providing access to support services.

Wisconsin Sports Betting Tax Structure

The specific tax rates and revenue-sharing agreements between the tribal nations and the state are outlined in the individual gaming compacts. These agreements are not publicly disclosed in detail, so exact figures on tax revenue are not readily available. 

Q1 2025 Sports Betting Tax Revenue

As of now, Wisconsin has not publicly released detailed tax revenue figures for sports betting activities in the first quarter of 2025. The state's unique structure, with sports betting confined to tribal lands and governed by individual compacts, means that comprehensive statewide revenue data may not be readily available.

Wisconsin's approach to sports betting remains cautious, with operations limited to tribal lands and no current plans for statewide expansion. The state continues to monitor the industry and may consider broader legalization in the future.

• Legal Status: 🟢 Wyoming legalized online-only sports betting in April 2021 through House Bill 133, with operations officially launching in September 2021. The Wyoming Gaming Commission regulates the market. There are no retail sportsbooks; all wagering is conducted online.
• Licensed Sportsbooks (as of May 2025):
  • BetMGM
  • Caesars Sportsbook
  • DraftKings
  • ESPN BET
  • Fanatics Sportsbook
  • FanDuel

All sportsbooks must comply with Wyoming’s responsible gambling policies, including self-exclusion, time-out features, deposit/wager limits, and visible access to the Wyoming Problem Gambling Helpline.

Wyoming Sports Betting Tax Structure

Wyoming imposes a 10% tax on gross gaming revenue (GGR) from sports betting. Operators are also required to pay a $100,000 five-year license fee and annual $50,000 renewals. Revenue from taxation is allocated to the state general fund and problem gambling support programs.

Q1 2025 Sports Betting Tax Revenue

Total Q1 2025 Tax Revenue: $361,711.44

Wyoming remains a fully online betting state with one of the most open models in the country, allowing any operator meeting the regulatory standards to apply for a license. The state also accepts cryptocurrency deposits—one of the first in the U.S. to do so.

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