Where is sports betting legal?

10% AGR (online)

No separate sports-wagering tax; online (mobile) sports-wagering net revenue, run through the licensed casinos' mobile partners, is folded into the same tiered 13%/20% net-casino-gaming-receipts tax (see casino_commercial). NET_REVENUE (online)

Promotional-bet deduction eliminated entirely OTHER (total)

10% NET_REVENUE (total)

13.75% GGR (online)

20% GGR (total)

10% GGR (total)

30% GGR (total)

13.75% GGR (total)

10% GGR (total)

$0.25 per wager for the first 20,000,000 combined annual wagers; $0.50 per wager thereafter (per operator, per fiscal year). PER_WAGER (online)

20% AGR (online) $0–$30.0M

25% AGR (online) $30.0M–$50.0M

30% AGR (online) $50.0M–$100M

35% AGR (online) $100M–$200M

40% AGR (online) $200M–∞

2% AGR (online)

9.5% AGR (online)

6.75% NET_REVENUE (total)

10% GGR (total)

14.25% AGR (online)

21.5% NET_REVENUE (online)

10% AGR (online)

20% OTHER (online)

20% AGR (online)

8.4% AGR (online)

10% AGR (online)

6.75% GGR (online)

51% GGR (online)

19.75% GGR (online)

51% GGR (online)

18% GGR (total)

20% GGR (online)

Not a tax; this is the Lottery's commercial revenue split with its contracted mobile sportsbook operator. Under Section 11 of the Oregon Lottery-DraftKings contract, DraftKings receives 49% of net sports-wagering revenue and the Lottery (state) retains 51%; DraftKings' share could rise to 85-95% if the state's single-operator mobile model were opened to competition, per a 2023 legislative committee document, but no such change is confirmed as triggered. OTHER (online)

36% AGR (online)

51% GGR (online)

1.85% HANDLE (online)

20% AGR (online)

15% AGR (online)

10% AGR (online)

10% GGR (online)

50% OTHER (online)

8% GGR (online)

Same state-lottery-monopoly structure as sports_retail (mobile play is geofenced to licensed premises, not a standalone statewide product): no separate operator GGR tax; licensed host locations receive a 3% commission on gross sales, remainder to the State Lottery Fund. OTHER (online)

20% GGR (retail)

No New Mexico statute specifically authorizes or taxes sports wagering; tribal casinos (e.g. Santa Ana Star Casino since Oct. 2018) offer retail sportsbooks on the theory that sports wagering is already a Class III gaming activity covered by their existing tribal- state compacts. Sports-wagering revenue is therefore not separately taxed: it falls within the same compact-based "Adjusted Net Win" revenue-sharing schedule already recorded under casino_tribal (see the tiered rows citing the Pueblo of Jemez 2015 compact), not a standalone sports-wagering tax. OTHER (retail)

No North Dakota state tax applies. Tribal retail sportsbooks (Dakota Magic, Spirit Lake, Sky Dancer, 4 Bears) operate as an amenity under each tribe's existing IGRA Class III tribal-state gaming compact rather than under any state sports-wagering statute; compact texts are held by the Governor's Office and not independently reviewed in this file, but no state statute imposes a tax or revenue-sharing requirement on sports wagering specifically, and the state's 2022 request for exclusive tribal sports-betting rights (and the HCR 3002 legislative route) did not result in any enacted tax. OTHER (retail)

9% AGR (retail)

Same tribal-compact structure as sports_retail above; mobile sports wagering is likewise confined to tribal lands/apps under the same 2020-2021 compact amendments, with no separate state revenue-share tax mechanism identified. OTHER (online)

No separate state sports-wagering tax. Retail sports wagering operates under individually negotiated tribal-state Class III compact amendments (Wis. Stat. § 945.01(1)(b)6); tribes already share a percentage of overall casino net win with the state under their general compacts, commonly reported as roughly 1.75% to 6.5% depending on the tribe/compact, and sports-wagering revenue simply adds to that general net-win base rather than carrying its own rate. In the first such deal (Oneida Nation, 2021), the state confirmed the sports-wagering amendment did not require an increased payment rate, though the state's overall dollar take rises if tribal sports-wagering revenue is added to net win. OTHER (retail)

6% HANDLE (total)