Compare two states

What is legal, how it is taxed, the minimum ages, betting rules and the size of the market, side by side.

New JerseyNew York
Legal status
Sports (online)Live since 2018Live since 2022
Sports (retail)Live since 2018Live since 2019
Online casinoLive since 2013Not authorized
Online pokerLive since 2013Not authorized
Commercial casinosLive since 1978Live since 2016
Tribal casinosNot authorizedLive since 1993
LotteryLive since 1970Live since 1967
iLotteryLimitedLimited
Daily fantasyLiveLive
VGTs / VLTsNot authorizedLimited
Historical horse racingNot authorizedNot authorized
Sweepstakes casinosProhibitedProhibited
Prediction marketsContestedContested
Skill gamesLimitedProhibited
Card roomsNot authorizedNot authorized
Lottery couriersLive since 2019Live
Pick'em fantasyLive since 2025Prohibited
Pari-mutuelLiveLive
Advance deposit wageringLive since 2021Live
Charitable gamingLiveLive
Esports bettingLimitedNot authorized
Social casinoLiveLive
Tax rates
Sports (online)19.75% of GGR51% of GGR
Sports (retail)8.5% of GGR10% of GGR
Online casino19.75% of GGR—
Online poker19.75% of GGR—
Commercial casinos8% of GGR10%–56% of GGR
Daily fantasy19.75%15% of GGR
VGTs / VLTs—Set by statute; see rates
Pick'em fantasy19.75%—
Minimum age
Commercial casinos2121
Sports betting2121
Lottery1818
Tribal casinosNot legal—
Online casino21Not legal
Horse racing1818
Fantasy sports1818
Bingo & raffles1818
Sports betting rules
Bet on a phone anywhere in the stateYesYes
College gamesYesYes
In-state college teamsNoNo
College player props—No
Sign up in personNoNo
Credit cardsYesYes
EsportsYesNo
Official league data requiredNo—
Money
Gambling revenue per adult, 2025$979 5th of 29$378 12th of 29
Gambling taxes per resident, FY2025$85 10th of 47$64 13th of 47
Gambling's share of state taxes, FY20251.50% 13th of 500.98% 21st of 50
Lottery sales per resident$358 FY2024$448 FY2024
Lottery money to the state$1.1B 33% of sales, FY2024$3.6B 40% of sales, FY2024
Market
Online sportsbooks licensed139
Online casinos licensed19—
Casinos open921
RegulatorsNew Jersey Division of Gaming Enforcement
New Jersey Division of Consumer Affairs
New Jersey Lottery
New Jersey Racing Commission
Legalized Games of Chance Control Commission
New York State Gaming Commission
New York Lottery
New York Gaming Facility Location Board
Gambling bills still moving101—