American Gambling Markets Atlas (AGMA)

States / Kentucky

Kentucky

More detail
  • Sports betting. Kentucky legalized retail and online sports wagering in March 2023 (HB 551, KRS Chapter 230). Retail launched Sept. 7, 2023 and mobile launched Sept. 28, 2023.
  • Regulator. The Kentucky Horse Racing and Gaming Corporation (KHRGC) regulates gambling. 2024 SB 299 created it to replace the former Kentucky Horse Racing Commission. Effective July 1, 2025, it also absorbed the former Department of Charitable Gaming.
  • 2026 overhaul. HB 904 was enacted via veto override as 2026 Ky. Acts ch. 184, effective April 14, 2026. It raised the minimum sports-wagering age from 18 to 21. It also brought daily fantasy sports under KHRGC licensing for the first time.
  • Taxes. A companion revenue bill, HB 757 (2026 Ky. Acts ch. 161), imposed Kentucky's first-in-the-nation excise tax on prediction-market operators. It also set a 12% fantasy-sports tax. The state declared that it does not intend to legalize event-contract trading by doing so.
  • Historical horse racing. Kentucky's defining gambling-expansion story remains historical horse racing (HHR) "instant racing" terminals. They were legalized through a 2010 regulatory reinterpretation. A 2020 state Supreme Court ruling found that one HHR product was not truly pari-mutuel. The legislature re-authorized HHR in 2021.
  • Casinos and online gaming. Kentucky has no commercial or tribal casino gaming and no iGaming or online poker statute.
  • Skill games. Skill-game "gray machines" were banned by 2023's HB 594. Attorney General Russell Coleman's enforcement of that ban was upheld by a Franklin Circuit Court summary judgment (June 28, 2024). The Kentucky Court of Appeals unanimously affirmed it (Feb. 27, 2026).
  • Prediction markets and sweepstakes. On June 17, 2026, Coleman sued Kalshi, Polymarket, and VGW Holdings (Chumba Casino, LuckyLand Slots, Global Poker) in Franklin Circuit Court. The suits cover unlicensed sports wagering and dual-currency sweepstakes casino gaming. The CFTC countersued Kentucky over its new prediction-market tax and restrictions. A Kalshi/Polymarket-aligned industry group, the Coalition for Fair Markets, separately sued the state over the same tax about a week before Coleman's suits.

Reviewed Oct 10, 2026 · 59 sources

Legal status

LiveLegal, not launchedLimitedContestedProhibitedNot authorizedRepealedNA
VerticalStatusLaunchedModelDetails
Sports (online)LiveSep 28, 2023CompetitiveEach licensed track may contract with up to 3 sports wagering service providers/skins offering online/mobile wagering under the track's or provider's brand.
KRS Chapter 230 (as created/amended by 2023 Ky. Acts ch. 147 / HB 551)
[1],[2]
Sports (retail)LiveSep 7, 2023HybridRetail sports wagering offered at licensed tracks/facilities for sports wagering under KHRC jurisdiction.
KRS Chapter 230 (as created/amended by 2023 Ky. Acts ch. 147 / HB 551)
[1],[3],[2]
Online casinoNot authorizedNo iGaming/online casino statute identified in Kentucky.[2]
Online pokerNot authorized[2]
Commercial casinosNot authorizedKentucky has no commercial land-based casino statute.[2]
Tribal casinosNot authorizedNo federally recognized tribe with an IGRA Class III compact operates casino gaming in Kentucky.[2]
LotteryLiveApr 4, 1989Monopoly StateKentucky Lottery ticket sales began April 4, 1989, 'at over 5,000 licensed retailers.'[4]
iLotteryLiveMonopoly StateOnline sales (draw games and ~60 Instant Play e-instant games) available to players registered through the Kentucky Lottery's "Fun Club" on the website/mobile app.[4]
Daily fantasyLiveLegalized Apr 14, 2026CompetitiveDFS previously operated in Kentucky without dedicated statutory licensing (an earlier HB 742, the "Fantasy Sports Consumer Protection Act," was introduced in the 2025 session but did not pass committee). HB 904 (2026), enacted via veto override, requires KHRGC to license fantasy contest service providers, mandates independent audits and anti-fraud/anti-money-laundering controls, and sets a minimum participant age of 18; the companion revenue bill HB 757 (2026) imposes a 12% excise tax on fantasy contest providers but, per its enacted summary, separately bars persons under 21 from participating — the two enacted bills were not confirmed to use a consistent minimum age.
2026 Ky. Acts ch. 184 (HB 904); 2026 Ky. Acts ch. 161 (HB 757, excise tax)
[5],[6]
VGTs / VLTsNot authorizedNo licensed video-gaming-terminal-at-retail-establishment program identified outside the Office of Charitable Gaming's card-minding devices and electronic pull-tab devices, which are restricted to licensed charitable gaming use only.[7]
Historical horse racingLiveLegalized Jul 2010Monopoly StateThe Kentucky Horse Racing Commission reinterpreted "parimutuel wagering" in 2010 to permit Instant Racing/HHR terminals; the Kentucky Supreme Court upheld the Commission's general authority to authorize wagering on historical races in Appalachian Racing LLC v. Family Trust Foundation of Kentucky, Inc. (Ky. 2014), but in 2020 ruled that at least the Exacta Systems HHR product was not truly parimutuel. The General Assembly responded in 2021 by amending the statutory definition of parimutuel wagering to explicitly include historical horse racing. HHR parlors operate at Kentucky Downs (since Sept. 2011), Ellis Park (2012), The Red Mile/Keeneland (Sept. 2015), and Derby City Gaming (2018), among others.
KRS 230.210 et seq. (parimutuel wagering definition, amended 2021)
[8]
Sweepstakes casinosContestedNo dedicated Kentucky statute bans dual-currency sweepstakes casinos. On June 17, 2026, Attorney General Russell Coleman sued VGW Holdings (operator of Chumba Casino, LuckyLand Slots, and Global Poker) in Franklin Circuit Court, alleging its dual-currency "Sweeps Coins" model constitutes unlawful casino wagering in violation of Kentucky's Consumer Protection Law, Loss Recovery Act, and gambling laws; the suit was pending as of Oct. 2026. Separately, private lawsuits under Kentucky's Loss Recovery Act had already led most sweepstakes-casino operators to exit the state voluntarily before the AG suit was filed.[9],[10]
Prediction marketsContestedNo cease-and-desist letter was identified, but Kentucky has taken some of the most aggressive 2026 action against sports-event-contract platforms of any state. HB 757 (2026 Ky. Acts ch. 161, enacted via veto override 4/14/2026) made Kentucky the first state to impose an excise tax on prediction-market operators' transaction fees (House and Senate committee substitutes proposed rates ranging 14.25%-17.25%; the final enacted rate was not confirmed), while HB 904 (2026 Ky. Acts ch. 184) restricts KHRGC-licensed tracks and fantasy-contest licensees from contracting with event-contract platforms and states that the chapter does not itself authorize/legalize such regulation. The tax drew a lawsuit from the Kalshi/Polymarket-aligned Coalition for Fair Markets about a week before AG Russell Coleman sued Kalshi and Polymarket separately (June 17, 2026, Franklin Circuit Court) alleging unlicensed sports wagering; the CFTC then sued Kentucky (reported as the 9th state the CFTC has sued over this issue), challenging the tax and related restrictions as preempted by the Commodity Exchange Act. All litigation was pending as of Oct. 2026. Kentucky sits in the Sixth Circuit, which ruled against Kalshi's CFTC-preemption theory on Sept. 25, 2026 in KalshiEX LLC v. Orgel (No. 26-5235, Tennessee) and KalshiEX LLC v. Schuler (No. 26-3196, Ohio) — Kentucky was not itself a party to either appeal, but that panel decision is binding Sixth Circuit precedent on the preemption question the CFTC's suit against Kentucky also raises.[9],[11],[12],[6],[5],[13]
Skill gamesProhibitedLegalized Mar 2023HB 594 (2023), signed by Gov. Beshear, banned "gray machines"/no-chance skill games statewide with fines of up to $25,000 per machine. Attorney General Russell Coleman's office obtained summary judgment upholding the ban from Franklin Circuit Judge Phillip Shepherd on June 28, 2024; in September 2024 Coleman issued guidance to prosecutors applying the ban to "no-chance" machines (estimating 500+ operating unlawfully at the time). The Kentucky Court of Appeals unanimously affirmed the ban on February 27, 2026.
2023 Ky. Acts (HB 594)
[14],[15]
Card roomsNot authorizedNo freestanding card-room statute identified; KRS Chapter 528 (Gambling) contains no card-room carve-out.[2],[16]
Lottery couriersNot authorizedNo KRS 154A provision, Kentucky Lottery Corporation statement, or 2025/2026 bill authorizing or licensing third-party courier services was found. Jackpocket, the largest national courier, does not list Kentucky among its current operating states. Vixio's regulatory review places lottery couriers as live and regulated only in NJ and NY, with roughly 40 states (including, by elimination, Kentucky) in a group with no law expressly permitting or prohibiting the model; absent express authorization, couriers are not operating there under affirmative legal sanction.[17],[18]
Pick'em fantasyLiveLegalized Apr 14, 2026CompetitiveNot confirmed to be separately distinguished from general DFS under HB 904's KHRGC licensing framework; treated as covered by the same regime pending further research.
2026 Ky. Acts ch. 184 (HB 904)
[5]
Pari-mutuelLiveMonopoly StateLong-standing pari-mutuel wagering on live and simulcast Thoroughbred, harness, Appaloosa, Arabian, paint and quarter horse racing, regulated by the Kentucky Horse Racing Commission.
KRS 230.210 et seq.
[2]
Advance deposit wageringLiveCompetitiveAdvance deposit account wagering providers must be licensed by the racing commission; the commission 'may impose a license fee not to exceed ten thousand dollars ($10,000) annually.'
KRS 230.260(2) (as amended by HB 551)
[2]
Charitable gamingLiveMonopoly StateLicensed charitable organizations: bingo limited to 1 session/day, 3/week, up to 5 consecutive hours/day and 15 hours/week; bingo prizes capped at $5,000 fair market value per 24-hour period; individual charity-game-ticket (pull-tab) prizes capped at $1,499 (seal-card cumulative prizes capped at $2,400); charity fundraising events limited to 8 licenses/year (incl. 2 special-limited) and 72 consecutive hours. Organizations under $25,000/year gross receipts are exempt from licensure (still must notify the Office and file an annual financial report). License fees capped at $1,000 per license. (KRS 238.545, 238.535, effective July 15, 2026 versions.)
KRS 238.505 et seq. (Charitable Gaming)
[7],[19]
Esports bettingLiveCompetitiveStatute explicitly lists wagerable events to include 'Electronic sports, e-sports, and competitive video game events' alongside professional, college, amateur and international sporting events.
Section 5 of 2023 Ky. Acts ch. 147 (HB 551), creating a new section of KRS Chapter 230
[2]
Social casinoNot authorizedFree-to-play, no-cash-prize social casino apps are not addressed as gambling under Kentucky law given the absence of a prize-for-consideration element; no AG statement specific to social casino (distinct from the VGW sweepstakes-casino suit) was found via the Attorney General's newsroom.[2],[20]

Sports betting in Kentucky: status, tax rate, sportsbooks and bills →

Tax rates

VerticalChannelRateBaseTierPromos deductibleSinceStatute
Daily fantasyonline12%OTHERApr 14, 20262026 Ky. Acts ch. 161 (HB 757)
Enacted-summary states a 12% excise tax on fantasy contest service providers; House and Senate committee substitutes disagreed on the base (entry fees vs. "adjusted gross fantasy contest receipts"), and the final enacted base was not confirmed in sources reviewed.
[6]
Pick'em fantasyonline12%OTHERApr 14, 20262026 Ky. Acts ch. 161 (HB 757); 2026 Ky. Acts ch. 184 (HB 904)
HB 904 (ch. 184), enacted the same day as HB 757 (ch. 161), gives the Kentucky Horse Racing and Gaming Corporation licensing/regulatory authority over fantasy contest operators generally (including pick'em-style, player-vs-house formats) but does not itself appear to set a tax rate; HB 757, a general revenue-measures act passed the same day, is reported as the source of the 12% fantasy-contest excise tax, which this entry treats as applying uniformly to all licensed fantasy contests under the new KHRGC framework, including pick'em. One secondary source (Soloazar) separately described the new fantasy rules as carrying "a 12.5% tax," which conflicts with the 12% figure reported elsewhere for HB 757; neither the enrolled HB 757 nor HB 904 text was independently fetched this session, so the exact rate and which act actually imposes it on pick'em specifically remain unconfirmed. Both are scheduled to take effect 2027-01-01 per secondary reporting.
[6],[5]
Historical horse racingretail1.5%HANDLEAug 1, 2022KRS 138.510, as amended by HB 607 (2022)
Kentucky Department of Revenue confirms the pari-mutuel excise tax rate for live wagering, simulcast wagering, advance deposit wagering, AND historical horse racing is set at a uniform 1.5% effective August 1, 2022 (HB 607); this did not change the historical-racing rate itself (already 1.5%) but unified it with the other wagering categories, which were previously tiered up to 3.5% for live racing at high-handle tracks.
[21]
Sports (online)online14.25%AGRSep 28, 2023New Section 14 of 2023 Ky. Acts ch. 147 (HB 551), amending KRS Chapter 138
Statute: 'Fourteen and one-quarter percent (14.25%) on the adjusted gross revenue on wagers placed online via websites or mobile applications or other off-site technology approved by the Kentucky Horse Racing Commission.'
[2]
Sports (retail)retail9.75%AGRSep 7, 2023New Section 14 of 2023 Ky. Acts ch. 147 (HB 551), amending KRS Chapter 138
Statute: 'Nine and three-quarters percent (9.75%) on the adjusted gross revenue on wagers placed at the licensed track.' Adjusted gross revenue = total wagers collected less winnings paid less federal excise taxes paid.
[2]

Historical rates

VerticalRateBasePeriodNotes
Historical horse racing · retail1.5%HANDLEApr 1, 2014 – Jul 31, 20221.5% excise tax on all money wagered on historical horse races, in force since the historical-racing tax took effect April 1, 2014; unchanged by 2022's HB 607.[21]

Rules and requirements

License fees

Sports wagering license fee(s) and term
Track sports-wagering license: $500,000 initial fee, $50,000 annual renewal. Service-provider license: $50,000 nonrefundable application fee, $10,000 annual renewal. Temporary service-provider license also requires the $50,000 initial fee.[2]
Supplier/vendor license fee summary
Advance deposit account wagering (ADW) provider license fee capped at $10,000/year (KRS 230.260(2)); totalisator company license fee set by KHRC regulation (amount not specified in statute text reviewed).[2]

Lottery

Third-party lottery couriers permitted
No
Unconfirmed; Kentucky not listed among a third-party tracker's Jackpocket-approved states.
[17]
Date lottery began sales
1989-04-04[4]
Multistate games offered (Powerball
Powerball, Mega Millions, Lucky for Life[4]

Minimum age

Minimum age for charitable bingo/raffles
18
Persons under 18 may not purchase charity game tickets or (with limited noncash-prize/parental-accompaniment exceptions) play bingo.
[7]
Minimum age to play DFS
18
Per HB 904 (2026); note the companion HB 757 (2026) enacted-summary separately states persons under 21 are barred from fantasy sports participation, a discrepancy between the two bills that was not resolved in sources reviewed.
[5],[6]
Minimum age to purchase lottery
18[4]
Minimum age to place a sports wager
21
Originally set at 18 by 2023's HB 551 (a floor amendment to raise it to 21 was defeated in the House on 3/13/2023). HB 904 (2026 Ky. Acts ch. 184, enacted via veto override effective 4/14/2026) raised the minimum sports-wagering age from 18 to 21.
[2],[3],[5]

Notes

Free-text notes that fit no other field
A follow-up research pass (Oct. 10, 2026) with a restored web-search budget resolved DFS, sweepstakes-casino, prediction-market, and skill-game status, and corrected the KHRGC's creation history and the sports-wagering minimum age (raised from 18 to 21 by 2026 HB 904). Remaining unknowns: lottery_couriers, card_rooms, and social_casino.[2]

Prediction markets

Summary of the state's action against sports event contracts (C&D
No cease-and-desist; instead a first-in-the-nation excise tax on prediction-market operators (HB 757, 2026) plus AG Russell Coleman's June 17, 2026 lawsuit against Kalshi and Polymarket for unlicensed sports wagering, met with a CFTC countersuit against the state and a separate industry-coalition suit over the tax. All litigation pending as of Oct. 2026.[9],[12]

Skill games

Summary of skill-game legal status/litigation
Banned by 2023's HB 594; ban upheld by Franklin Circuit Court summary judgment (6/28/2024) and unanimously affirmed by the Kentucky Court of Appeals (2/27/2026).[14]

Sports betting rules

Wagering on college sports allowed at all
Yes
College sporting events sanctioned by the NCAA, NAIA, or other recognized collegiate athletic body are an explicitly wagerable category.
[2]
Credit cards may be used to fund accounts
Yes
Statute lists 'credit cards, debit cards, automated clearing house, other electronic methods' among acceptable funding methods.
[2]
Esports wagering allowed
Yes[2]
New online accounts must be created in person
No
Patrons may register online/remotely through a service provider's website or mobile application, not only in person at a licensed facility.
[2]
Online sports wagering available statewide (not tethered to premises)
Yes[2]
Summary of prop-bet restrictions (e.g. no in-game player props)
No broad statutory prop-bet ban found; sports governing bodies may petition the racing commission to restrict specific wager types/categories on their events for integrity reasons (new KRS 230.xxx, Section 5).[2]

Sweepstakes

Statute or regulator action specifically bans dual-currency online sweepstakes casinos
No
No dedicated statutory ban; AG Coleman sued VGW Holdings on general consumer-protection/gambling-law theories on June 17, 2026 (pending).
[9]

Tax revenue

Where gaming tax revenue goes (education fund
Sports-wagering excise tax revenue funds the Sports Wagering Administration Fund first (administrative costs), with 2.5% of collected funds further earmarked to the Kentucky Problem Gambling Assistance Account; remaining proceeds go to the Kentucky Permanent Pension Fund (KRS 42.205).[2]

Revenue

Tax revenueMonthly · Sports (online), Sports (retail)
Monthly3-month average
$5.0M$10.0M202420252026Oct 2023 $7.6M$2.8M
VerticalMeasure2026202520242023
Sports (online)GGR$196M$330M$272M$108M
Sports (online)Handle$1.9B$2.9B$2.5B$850M
Sports (online)Tax paid$27.3M$45.8M$38.0M$15.1M
Sports (retail)GGR$4.2M$7.8M$6.0M$3.6M
Sports (retail)Handle$34.4M$76.0M$89.0M$35.8M
Sports (retail)Tax paid$405K$703K$605K$347K
Sports (online)Monthly GGR
Monthly3-month average
$20.0M$40.0M$60.0M202420252026Oct 2023 $53.3M$19.9M
Sports (retail)Monthly GGR
Monthly3-month average
$0$500K$1.0M$1.5M202420252026Dec 2025 $1.1M$434K

Sports (online) by operator, last 12 months

OperatorChannelHandleGGRShare of GGR
DraftKingsonline$1.2B$128M38.33%
FanDuelonline$993M$125M37.59%
bet365online$310M$27.0M8.11%
Fanaticsonline$179M$17.0M5.1%
BetMGMonline$211M$16.9M5.09%
Caesars Entertainmentonline$145M$12.1M3.65%
PENN Entertainmentonline$58.9M$6.3M1.89%
Prime (Churchill Downs)online$13.8M$663K0.2%
Circa (Kentucky Downs)online$32.9M$154K0.05%

Sports (retail) by operator, last 12 months

OperatorChannelHandleGGRShare of GGR
Kambi (Churchill Downs)retail$22.0M$2.5M32.39%
Caesars Entertainmentretail$14.3M$1.5M19.03%
Kambi (Turfway Park)retail$9.2M$1.2M15.42%
Kambi (Oak Grove)retail$5.8M$812K10.53%
DraftKingsretail$6.1M$665K8.62%
Circa (Kentucky Downs)retail$7.6M$642K8.33%
BetMGMretail$1.5M$233K3.03%
Kambi (Ellis Park)retail$1.9M$204K2.64%
Revenue report sources (2)

Horse racing: amount bet

Bet in the statePer year
$200M$400M$600M20152016201720182019$501M
MeasureYearAmount betNotes
Bet in the state2019$501MFiscal year 2019 (July 2018-June 2019) = on-track live $103,324,490 + on-track simulcast $141,177,474 + Kentucky-resident ADW $256,862,470. Excludes HHR handle of $2,028,026,118 (see hhr section).[35]
2018$499MFiscal year 2018 (July 2017-June 2018) = on-track live $109,401,963 + on-track simulcast $152,655,557 + Kentucky-resident ADW $236,763,629 (note category rename from "Total ADW Handle," see section note above). Excludes HHR handle of $1,091,766,502 (see hhr section).[34]
2017$484MFiscal year 2017 (July 2016-June 2017) = on-track $110,341,295 + all-breed simulcast $165,330,104 + total ADW $208,021,481. Excludes HHR handle of $920,331,753 (see hhr section).[33]
2016$490MFiscal year 2016 (July 2015-June 2016) = on-track $111,735,949 + all-breed simulcast $180,848,456 + total ADW $197,006,273. Excludes HHR handle of $641,488,829 (see hhr section).[32]
2015$465MFiscal year 2015 (July 2014-June 2015) = on-track live $113,657,516 + all-breed simulcast $189,658,311 + total ADW $161,833,970. Excludes HHR handle of $372,670,250 (see hhr section).[32]

Historical horse racing machines

YearAmount betKept by operatorsTax paidNotes
2019$2.0B——Fiscal year 2019 (July 2018-June 2019). HHR handle nearly doubled year over year as Derby City Gaming and other HHR venues expanded. khrc.ky.gov's own "Reports" page now links only to a Tableau Public dashboard (public.tableau.com/app/profile/melissa.combs.wright/viz/shared/K5DWQXTPT) for data after this point; the workbook/sheet names needed for Tableau's CSV-export URL pattern could not be resolved from the opaque "shared" link in available time, so no FY2020+ KY figure (pari-mutuel or HHR) is included here.[35]
2018$1.1B——Fiscal year 2018 (July 2017-June 2018).[34]
2017$920M——Fiscal year 2017 (July 2016-June 2017).[33]
2016$641M——Fiscal year 2016 (July 2015-June 2016).[32]
2015$373M——Fiscal year 2015 (July 2014-June 2015).[32]

Licensed operators

OperatorBrandVerticalLicenseStatusLaunchedPartner / venue
Churchill Downs IncorporatedTurfway ParkHistorical horse racingactiveFlorence[24]
Churchill Downs IncorporatedNewport Racing and GamingHistorical horse racingactiveNewport[24]
Churchill Downs IncorporatedEllis Park Racing and GamingHistorical horse racingactiveHenderson[25]
Churchill Downs IncorporatedDerby City GamingHistorical horse racingactive2018Louisville[1]
Kentucky DownsKentucky DownsHistorical horse racingactiveFranklin[26]
The Red MileThe Red MileHistorical horse racingactiveLexington[27]
Oak Grove Racing, Gaming & HotelOak Grove Racing, Gaming & HotelHistorical horse racingactiveOak Grove[28]
bet365bet365Sports (online)activerevolutionary-racing · Sandy's Racing and Gaming, Ashland[28],[29]
BetMGMBetMGM SportsbookSports (online)activeSep 28, 2023revolutionary-racing[28],[29]
Caesars EntertainmentCaesars SportsbookSports (online)activeSep 28, 2023krm-wagering[28],[29]
Circa SportsCirca SportsSports (online)activeecl-entertainment · Cumberland Run and its satellite, The Mint Gaming Hall at Cumberland[28],[29]
DraftKingsDraftKings SportsbookSports (online)activeSep 28, 2023ecl-entertainment[28],[29]
Fanatics Betting and GamingFanatics SportsbookSports (online)activeSep 28, 2023wky-development-llc · Oak Grove Racing, Gaming & Hotel[28],[29]
FanDuelFanDuel SportsbookSports (online)activeSep 28, 2023churchill-downs-incorporated · Turfway Park and its satellite, Newport Racing and Gaming[28],[29]
PENN EntertainmenttheScore Bet (PENN Sports Interactive)Sports (online)activeSep 28, 2023churchill-downs-incorporated · Ellis Park, Henderson, and Owensboro[28],[29]
BetMGMBetMGM SportsbookSports (retail)activeSep 7, 2023revolutionary-racing · Sandy's Racing and Gaming, Ashland[28],[29],[30]
Caesars EntertainmentCaesars SportsbookSports (retail)activeSep 7, 2023krm-wagering · The Red Mile, Lexington[28],[29]
Churchill Downs IncorporatedKambi (retail sportsbook technology supplier)Sports (retail)activeChurchill Downs' satellite Derby City Gaming; Ellis Park, Henderson; Turfway Park; Oak Grove Racing, Gaming & Hotel[28]
DraftKingsDraftKings SportsbookSports (retail)activeSep 7, 2023ecl-entertainment · Cumberland Run (Corbin) and The Mint Gaming Hall at Cumberland (Williamsburg)[28],[29],[31]

Enforcement

Actions against unlicensed operators

DateAgainstActionAmountWhat happened
Jun 17, 2026KalshiEX LLC and affiliates (Kalshi Inc., Kalshi Klear Inc., Kalshi Klear LLC, Kalshi Trading LLC, Robinhood Markets, Inc., Robinhood Derivatives LLC, Webull Corporation, Coinbase Financial Markets, Inc.)Lawsuit
Prediction markets
Kentucky Attorney General Russell Coleman sued Kalshi and platform partners Robinhood, Webull, and Coinbase in Franklin Circuit Court, alleging Kalshi's "event contracts" on sports outcomes are unlicensed sports wagering under Kentucky law and violate the state's Consumer Protection Act and Loss Recovery Act.[36]
Jun 17, 2026QCX LLC (Polymarket) and related entitiesLawsuit
Prediction markets
Kentucky Attorney General Russell Coleman sued Polymarket in Franklin Circuit Court, alleging its website, app, and advertising offer unlicensed sports wagering disguised as "event contracts," in violation of Kentucky's Consumer Protection Act, Loss Recovery Act, and gambling laws.[36]
Jun 17, 2026VGW (operator of Chumba Casino, Global Poker, and LuckyLand Slots)Lawsuit
Sweepstakes casinos
Kentucky Attorney General Russell Coleman sued VGW in Franklin Circuit Court over its sweepstakes-casino websites (Chumba Casino, Global Poker, LuckyLand Slots), alleging unlicensed online casino gambling in violation of state consumer-protection and gambling laws.[36]

Problem gambling

Statutory problem gambling funding (amount or % of tax)
2.5% of sports-wagering tax deposits go to the Kentucky problem gambling assistance account, administered by the Division of Behavioral Health; up to $50,000/fiscal year of that account may fund the Division's administrative expenses.[2]

Economy

Adults 21 and over
3.4M (2024; 4.6M residents)
Gambling revenue per adult
$100 in 2025 · 20th of 23 states with a full year of reports
$337M kept by operators from sports (online), sports (retail), divided by adults 21 and over. Tribal casinos and the lottery are not included.
Gambling taxes collected
$116M in FY2025 · 0.67% of all state taxes
Gambling jobs
1,533 in 2025 · $52,936 average annual pay
Undercount: the Bureau of Labor Statistics withholds some figures to protect individual employers.
Gambling taxes collectedState fiscal years
$50.0M$100M$150MFY2013FY2016FY2019FY2022FY2025$116M

Census Bureau tax collections on amusements and pari-mutuel wagering. Most states book casino, sports betting and video gaming taxes here; amusement taxes can also include admissions taxes unrelated to gambling.

Gambling jobsAnnual average
1,0002,0002015201720192021202320251,533

Casinos, casino hotels, card rooms, bingo halls, off-track betting and slot-route operators, from the Bureau of Labor Statistics. Racetracks are not included. Jobs at tribal casinos are counted as government jobs.

Gambling jobs by industry, 2025

IndustryOwnershipEmployersJobsAverage pay
Gambling industriesprivately owned521,533$52,942
Casino hotelsprivately ownedwithheld

Taxes by fiscal year

Fiscal yearAmusement taxesPari-mutuel taxesShare of state taxes
FY2025$300K$115M0.67%
FY2024$332K$98.7M0.57%
FY2023$314K$56.1M0.33%
FY2022$436K$47.7M0.29%
FY2021$265K$31.6M0.22%
FY2020$420K$16.1M0.12%
FY2019$530K$15.0M0.12%
FY2018$475K$7.7M0.07%
FY2017$451K$6.6M0.06%
FY2016$553K$5.0M0.05%

Sources: U.S. Census Bureau, Vintage 2025 Population Estimates: Annual Estimates of the Resident Population for the United States, States (NST-EST2025-ALLDATA); U.S. Census Bureau, Annual Survey of State Government Tax Collections (STC): Historical Dataset; U.S. Bureau of Labor Statistics, Quarterly Census of Employment and Wages, 2025 annual averages, NAICS 7132 (Gambling industries)

Timeline

  • Sep 2026 · Court Ruling · Prediction markets
    CFTC sues Kentucky over its new prediction-market excise tax and event-contract restrictions, reported as the 9th state the CFTC has sued on this issue[12]
  • Jun 17, 2026 · Enforcement Action · Prediction markets
    Attorney General Coleman sues Kalshi and Polymarket (unlicensed sports wagering) and VGW Holdings (sweepstakes casino) in Franklin Circuit Court[9]
  • Apr 14, 2026 · Tax Change · Prediction markets
    HB 757 and HB 904 enacted via veto override as 2026 Ky. Acts ch. 161 and ch. 184[6],[5]
  • Apr 1, 2026 · Other · Prediction markets
    General Assembly gives final passage to HB 757 (prediction-market/fantasy-sports excise tax) and HB 904 (sports-wagering age increase, DFS licensing, event-contract restrictions)[6],[5]
  • Feb 27, 2026 · Court Ruling · Skill games
    Kentucky Court of Appeals unanimously affirms the HB 594 skill-game ban[14]
  • Jul 1, 2025 · Other · Charitable gaming
    Department of Charitable Gaming integrated into the Kentucky Horse Racing and Gaming Corporation[1]
  • Sep 2024 · Enforcement Action · Skill games
    Attorney General Coleman issues guidance to prosecutors applying the skill-game ban to "no-chance" machines[15]
  • Jun 28, 2024 · Court Ruling · Skill games
    Franklin Circuit Court grants summary judgment for Attorney General Coleman upholding the HB 594 skill-game ban[10]
  • Mar 2024 · Other · Historical horse racing
    General Assembly passes SB 299, creating the Kentucky Horse Racing and Gaming Corporation to replace the Kentucky Horse Racing Commission and (eventually) the Department of Charitable Gaming[22]
  • Sep 28, 2023 · Launched · Sports (online)
    Mobile sports wagering applications go live statewide[1]
  • Sep 7, 2023 · Launched · Sports (retail)
    Retail sports wagering locations open in Kentucky[1]
  • Mar 31, 2023 · Legalized · Sports (online)
    Governor signs HB 551 (2023 Ky. Acts ch. 147), legalizing retail and online sports wagering[3]
  • Mar 30, 2023 · Other · Sports (online)
    Senate passes HB 551 25-12[3]
  • Mar 13, 2023 · Other · Sports (online)
    House passes HB 551 (sports wagering) 63-34; floor amendment to raise minimum age to 21 defeated[3]
  • Mar 2023 · Prohibited · Skill games
    Governor Beshear signs HB 594, banning "gray machine" skill games statewide with fines up to $25,000/machine[10]
  • Aug 1, 2022 · Tax Change · Historical horse racing
    HB 607 (2022) sets a uniform 1.5% pari-mutuel excise tax rate for live racing, simulcast wagering, advance deposit wagering, and historical horse racing, replacing live racing's prior tiered 1.5%-3.5% rate[21]
  • Feb 2021 · Regulation Adopted · Historical horse racing
    General Assembly amends the statutory definition of parimutuel wagering to explicitly authorize historical horse racing[8]
  • Sep 24, 2020 · Court Ruling · Historical horse racing
    Kentucky Supreme Court reverses, ruling the Exacta Systems HHR product is not truly parimutuel, and remands to Franklin Circuit Court[23],[8]
  • 2018 · Court Ruling · Historical horse racing
    Franklin Circuit Court rules HHR gaming systems (Exacta/Encore) meet the definition of pari-mutuel wagering[23]
  • 2018 · Launched · Historical horse racing
    Derby City Gaming opens a standalone HHR parlor[8]
  • 2015 · Launched · Historical horse racing
    The Red Mile and Keeneland open an HHR parlor[8]
  • Feb 2014 · Court Ruling · Historical horse racing
    Kentucky Supreme Court upholds Racing Commission's general authority to permit wagering on historical races[8]
    Appalachian Racing LLC v. Family Trust Foundation of Kentucky, Inc. (Ky. 2014)
  • 2011 · Launched · Historical horse racing
    Kentucky Downs launches the first HHR terminals[8]
  • Jul 2010 · Regulation Adopted · Historical horse racing
    Kentucky Horse Racing Commission reinterprets parimutuel wagering definition to permit Instant Racing/HHR terminals[8]

Legislation

AI outlook · Oct 11, 2026

Kentucky enacted a fantasy contest regulation law in April 2026 after the Legislature overrode a veto, putting daily fantasy operators under Horse Racing and Gaming Corporation licensing. Several 2026 sports wagering and wagering bills died in committee. The session ended April 15, and the other tracked bill, HB2, is a Medicaid bill that matched incidentally.

What to watch: The Legislature meets again in January 2027, and prediction market regulation and the attorney general's Kalshi and Polymarket suits are the main open issues. Watch the Horse Racing and Gaming Corporation's regulations for implementing the fantasy contest law.

HB2EnactedMajor2026 Regular Session · Apr 14, 2026
AN ACT relating to Medicaid, making an appropriation therefor, and declaring an emergency.
  1. IntroducedJan 21, 2026
  2. Out of committeeFeb 24, 2026
  3. Passed HouseFeb 27, 2026
  4. Passed SenateApr 1, 2026
  5. To governor
  6. LawApr 14, 2026
Law · Apr 14, 2026
Lottery, Pari-mutuel
AI summary · Oct 11, 2026

This is a Medicaid community engagement and appropriations bill, not a gambling measure, and it matched a keyword incidentally. It was enacted April 14, 2026.

Next: It is law and has no gambling effect. Ignore for gambling purposes.

Actions (69)

Amend KRS 205.5371 to require the Cabinet for Health and Family Services to condition eligibility for enrollment or continued enrollment in the Medicaid program on demonstrated community engagement as required under federal law; require the cabinet to continue to condition eligibility on demonstrated community engagement if federal requirements are abolished, repealed, or otherwise diminished; amend KRS 205.6312 to require the cabinet and any contracted Medicaid managed care organization to impose cost-sharing requirements for Medicaid enrollees as required under federal law no later than January 1, 2027; establish minimum cost-sharing amounts; amend KRS 205.556 and 205.618 to conform; create new sections of KRS Chapter 205 to require the cabinet to, no later than July 1, 2026, begin conducting Medicaid eligibility redeterminations once every 6 months as required under federal law; require the cabinet to access and review certain data when conducting eligibility redeterminations; estab

Apr 14, 2026House: delivered to Secretary of State (Acts Ch. 179)
Apr 14, 2026Senate: enrolled, signed by President of the Senate
Apr 14, 2026House: enrolled, signed by Speaker of the House
Apr 14, 2026House: received in House
Apr 14, 2026House: passed 32-6
Apr 14, 2026House: vetoes overridden
Apr 14, 2026House: posted for passage for consideration of Governor's line vetoes
Apr 14, 2026Senate: to Rules (S)
Apr 14, 2026Senate: received in Senate
Apr 14, 2026House: passed 80-18
Apr 14, 2026House: vetoes overridden
Apr 14, 2026House: posted for consideration of Governor's line vetoes
Apr 14, 2026House: taken from Rules
Apr 14, 2026House: to Rules (H)
Apr 14, 2026House: received in House
Apr 13, 2026House: line items vetoed
Apr 1, 2026House: delivered to Governor
Apr 1, 2026Senate: enrolled, signed by President of the Senate
Apr 1, 2026House: enrolled, signed by Speaker of the House
Apr 1, 2026House: passed 83-11
Apr 1, 2026House: Free Conference Committee report adopted in House
Apr 1, 2026House: posted for passage for consideration of Free Conference Committee Report
Apr 1, 2026House: taken from Rules
Apr 1, 2026House: to Rules (H)
Apr 1, 2026House: received in House
Apr 1, 2026House: passed 32-5
Apr 1, 2026Senate: Free Conference Committee report adopted in Senate
Apr 1, 2026House: posted for passage for consideration of Free Conference Committee Report
Apr 1, 2026Senate: Free Conference Committee report filed in House and Senate
Apr 1, 2026Senate: Free Conference Committee appointed in House and Senate
Apr 1, 2026Senate: Conference Committee report (1) filed in House and Senate
Apr 1, 2026Senate: Conference Committee report adopted in House and Senate
Apr 1, 2026Senate: Conference Committee appointed in House and Senate
Apr 1, 2026House: Senate refused to recede from Senate Committee Substitute (1) and Committee Amendment (1-title)
Apr 1, 2026House: posted for passage for receding from Senate Committee Substitute (1) and Committee Amendment (1-title)
Apr 1, 2026Senate: to Rules (S)
Apr 1, 2026Senate: received in Senate
Apr 1, 2026House: House refused to concur in Senate Committee Substitute (1) and Committee Amendment (1-title)
Apr 1, 2026House: posted for passage for concurrence in Senate Committee Substitute (1) and Committee Amendment (1-title)
Apr 1, 2026House: to Rules (H)
Apr 1, 2026House: received in House
Apr 1, 2026House: passed 32-5 with Committee Substitute (1) and Committee Amendment (1-title)
Apr 1, 2026House: floor amendment (1) withdrawn
Apr 1, 2026House: 3rd reading
Mar 31, 2026House: floor amendment (1) filed to Committee Substitute
Mar 31, 2026House: passed over and retained in the Orders of the Day
Mar 31, 2026House: posted for passage in the Regular Orders of the Day for Tuesday, March 31 2026
Mar 31, 2026House: reported favorably, to Rules with Committee Substitute (1) and Committee Amendment (1-title)
Mar 26, 2026Senate: reassigned to Health Services (S)
Mar 25, 2026Senate: returned to Appropriations & Revenue (S)
Mar 25, 2026House: 2nd reading
Mar 25, 2026Senate: taken from Appropriations & Revenue (S)
Mar 24, 2026Senate: returned to Appropriations & Revenue (S)
Mar 24, 2026House: 1st reading
Mar 24, 2026Senate: taken from Appropriations & Revenue (S)
Mar 13, 2026Senate: to Appropriations & Revenue (S)
Mar 2, 2026Senate: to Committee on Committees (S)
Mar 2, 2026Senate: received in Senate
Feb 27, 2026House: passed 77-21 with Committee Substitute (1) and Floor Amendment (18)
Feb 27, 2026House: Floor Amendments (1), (4), (6), (7), (10) and (16) defeated
Feb 27, 2026House: 3rd reading
Feb 26, 2026House: floor amendments (18) and (19) filed to Committee Substitute
Feb 25, 2026House: posted for passage in the Regular Orders of the Day for Thursday, February 26 2026
Feb 25, 2026House: 2nd reading, to Rules
Feb 24, 2026House: floor amendments (1), (4), (6), (7), (10), (11), (12), (13) and (16) filed to Committee Substitute, floor amendments (2), (3), (5), (8), (9), (14), (15) and (17) filed to bill
Feb 24, 2026House: reported favorably, 1st reading, to Calendar with Committee Substitute (1)
Jan 29, 2026House: to Appropriations & Revenue (H)
Jan 21, 2026House: to Committee on Committees (H)
Jan 21, 2026House: introduced in House

Open States record

HB904EnactedMajor2026 Regular Session · Apr 14, 2026
AN ACT relating to gaming.
  1. IntroducedMar 4, 2026
  2. Out of committeeMar 11, 2026
  3. Passed HouseMar 19, 2026
  4. Passed SenateApr 2, 2026
  5. To governor
  6. LawApr 14, 2026
Law · Apr 14, 2026
Sports (retail), Daily fantasy, Pari-mutuel, Prediction markets, Charitable gaming, Commercial casinos
AI summary · Oct 11, 2026

This law has the Kentucky Horse Racing and Gaming Corporation license and regulate fantasy contest operators, with geolocation, anti-fraud and integrity reporting requirements and felony-based license bars. The governor vetoed it on April 13, and the Senate overrode on April 14 by 26-5 with the House also overriding.

Next: It is law over the veto. Watch for the corporation's licensing regulations and operator applications.

Actions (50)

Amend KRS 230.210 to define various terms; create new sections of KRS Chapter 230 to authorize the Kentucky Horse Racing and Gaming Corporation to regulate the conduct of fantasy contest operators; require the use of geolocation technology; require fantasy contest operators to implement procedures to prevent fraud, abuse, and money laundering; require notification to the corporation for a confirmed breach of a sport's governing body's internal rules and codes of conduct, conduct that corrupts any outcome, and confirmed illegal activities; establish licensing requirements for a fantasy contest operator; allow the corporation to promulgate administrative regulations to establish additional qualifications and requirements for licensing to preserve the integrity and security of fantasy contests; prohibit a license from being issued to a person that has been convicted of a felony, crime involving illegal gaming or gambling, or any crime involving theft or fraud; require a fantasy contest op

Apr 14, 2026House: delivered to Secretary of State (Acts Ch. 184)
Apr 14, 2026Senate: enrolled, signed by President of the Senate
Apr 14, 2026House: enrolled, signed by Speaker of the House
Apr 14, 2026House: received in House
Apr 14, 2026House: to Rules (H)
Apr 14, 2026House: passed 26-5
Apr 14, 2026House: veto overridden
Apr 14, 2026House: posted for consideration of Governor's veto
Apr 14, 2026Senate: to Rules (S)
Apr 14, 2026Senate: received in Senate
Apr 14, 2026House: passed 67-7
Apr 14, 2026House: veto overridden
Apr 14, 2026House: posted for consideration of Governor's veto
Apr 14, 2026House: taken from Rules
Apr 14, 2026House: received in House
Apr 13, 2026House: Vetoed
Apr 2, 2026House: delivered to Governor
Apr 2, 2026Senate: enrolled, signed by President of the Senate
Apr 2, 2026House: enrolled, signed by Speaker of the House
Apr 1, 2026House: passed 64-19
Apr 1, 2026House: House concurred in Committee Substitute (1)
Apr 1, 2026House: posted for passage for concurrence in Senate Committee Substitute (1)
Apr 1, 2026House: taken from Rules
Apr 1, 2026House: to Rules (H)
Apr 1, 2026House: received in House
Apr 1, 2026House: 3rd reading, passed 24-13 with Committee Substitute (1)
Apr 1, 2026House: floor amendment (1) ruled out of order
Apr 1, 2026House: posted for passage in the Regular Orders of the Day for Wednesday, April 01 2026
Apr 1, 2026House: reported favorably, to Rules with Committee Substitute (1)
Mar 31, 2026Senate: returned to Licensing & Occupations (S)
Mar 31, 2026House: 2nd reading
Mar 31, 2026Senate: taken from Licensing & Occupations (S)
Mar 31, 2026House: floor amendment (1) filed
Mar 27, 2026Senate: returned to Licensing & Occupations (S)
Mar 27, 2026House: 1st reading
Mar 27, 2026Senate: taken from Licensing & Occupations (S)
Mar 27, 2026Senate: to Licensing & Occupations (S)
Mar 20, 2026Senate: to Committee on Committees (S)
Mar 20, 2026Senate: received in Senate
Mar 19, 2026House: 3rd reading, passed 79-15 with Committee Substitute (1) and Floor Amendments (2) and (5)
Mar 19, 2026House: floor amendment (5) filed to Committee Substitute
Mar 18, 2026House: floor amendment (4) filed to Committee Substitute
Mar 13, 2026House: floor amendment (3) filed to Committee Substitute
Mar 12, 2026House: posted for passage in the Regular Orders of the Day for Friday, March 13 2026
Mar 12, 2026House: 2nd reading, to Rules
Mar 11, 2026House: floor amendments (1) and (2) filed to Committee Substitute
Mar 11, 2026House: reported favorably, 1st reading, to Calendar with Committee Substitute (1)
Mar 10, 2026House: to Licensing, Occupations, & Administrative Regulations (H)
Mar 4, 2026House: to Committee on Committees (H)
Mar 4, 2026House: introduced in House

Open States record

HB566EnactedMajor2025 Regular Session · Mar 28, 2025
AN ACT relating to the Kentucky Horse Racing and Gaming Corporation and declaring an emergency.
  1. IntroducedFeb 14, 2025
  2. Out of committeeFeb 19, 2025
  3. Passed HouseFeb 21, 2025
  4. Passed SenateMar 13, 2025
  5. To governor
  6. LawMar 28, 2025
Law · Mar 28, 2025
Sports (retail), Pari-mutuel, Charitable gaming
Actions (47)

Amend various sections of KRS Chapters 230 and 238, relating to the Kentucky Horse Racing and Gaming Corporation, to define "Kentucky quarter horse purse fund," "proof of wagers," "unclaimed pari-mutuel winning ticket," and "unredeemed pari-mutuel voucher"; confirm the corporation's jurisdiction over racing and gaming entities; require an annual audit of the corporation by a qualified auditing entity and reduce audits by the Auditor of Public Accounts to once every four years; grant the corporation flexibility in promulgating administrative regulations; authorize the corporation to participate in state agency master agreements; prohibit banning or reducing charitable games or charitable gaming activities approved as of July 1, 2025; create staggered initial terms for members of the corporation's board of directors; add two board members, one representing charitable gaming and the other representing the quarter horse industry; appoint all three charitable gaming board members immediatel

Mar 28, 2025House: delivered to Secretary of State (Acts Ch. 124)
Mar 28, 2025Senate: enrolled, signed by President of the Senate
Mar 28, 2025House: enrolled, signed by Speaker of the House
Mar 28, 2025House: received in House
Mar 27, 2025House: passed 30-6
Mar 27, 2025House: veto overridden
Mar 27, 2025House: posted for passage for consideration of Governor's veto
Mar 27, 2025Senate: to Rules (S)
Mar 27, 2025Senate: received in Senate
Mar 27, 2025House: passed 72-22
Mar 27, 2025House: veto overridden
Mar 27, 2025House: posted for consideration of Governor's veto
Mar 27, 2025House: taken from Rules
Mar 27, 2025House: to Rules (H)
Mar 27, 2025House: received in House
Mar 25, 2025House: line items vetoed
Mar 13, 2025House: delivered to Governor
Mar 13, 2025Senate: enrolled, signed by President of the Senate
Mar 13, 2025House: enrolled, signed by Speaker of the House
Mar 13, 2025House: passed 75-11
Mar 13, 2025House: House concurred in Senate Committee Substitute (1)
Mar 13, 2025House: posted for passage for concurrence in Senate Committee Substitute (1)
Mar 13, 2025House: taken from Rules (H)
Mar 12, 2025House: to Rules (H)
Mar 12, 2025House: received in House
Mar 12, 2025House: passed 31-7 with Committee Substitute (1)
Mar 12, 2025House: floor amendment withdrawn Floor Amendment (1)
Mar 12, 2025House: 3rd reading
Mar 11, 2025House: posted for passage in the Regular Orders of the Day for Wednesday, March 12, 2025
Mar 11, 2025House: reported favorably, to Rules with Committee Substitute (1)
Mar 6, 2025House: floor amendment (1) filed
Mar 4, 2025Senate: returned to Licensing & Occupations (S)
Mar 4, 2025House: 2nd reading
Mar 4, 2025Senate: taken from Licensing & Occupations (S)
Feb 28, 2025Senate: returned to Licensing & Occupations (S)
Feb 28, 2025House: 1st reading
Feb 28, 2025Senate: taken from Licensing & Occupations (S)
Feb 27, 2025Senate: to Licensing & Occupations (S)
Feb 25, 2025Senate: to Committee on Committees (S)
Feb 25, 2025Senate: received in Senate
Feb 21, 2025House: 3rd reading, passed 73-18 with Committee Substitute (1)
Feb 20, 2025House: posted for passage in the Regular Orders of the Day for Friday, February 21, 2025
Feb 20, 2025House: 2nd reading, to Rules
Feb 19, 2025House: reported favorably, 1st reading, to Calendar with Committee Substitute (1)
Feb 18, 2025House: to Licensing, Occupations, & Administrative Regulations (H)
Feb 14, 2025House: to Committee on Committees (H)
Feb 14, 2025House: introduced in House

Open States record

All 24 Kentucky gambling bills since 2025 →

Regulators

Sources

  1. Kentucky Horse Racing and Gaming Corporation — Sports Wagering · Kentucky Horse Racing and Gaming Corporation · regulator page · retrieved Oct 10, 2026
    “Retail locations opened on September 7, 2023, and mobile applications opened on September 28, 2023.”
  2. 23 RS HB 551/GA — An Act relating to wagering and making an appropriation therefor · Kentucky Legislative Research Commission · bill · retrieved Oct 10, 2026
    “Nine and three-quarters percent (9.75%) on the adjusted gross revenue on wagers placed at the licensed track; and Fourteen and one-quarter percent (14.25%) on the adjusted gross revenue on wagers placed online”
  3. HB 551 (2023 Regular Session) — Bill History/Summary · Kentucky Legislative Research Commission · bill · retrieved Oct 10, 2026
    “Increase the age of access for sports wagering to 21 [amendment defeated 3/13/23]”
  4. Kentucky Lottery · Wikipedia · secondary · retrieved Oct 10, 2026
    “On April 4, 1989, ticket sales began at over 5,000 licensed retailers.”
  5. HB 904 (2026 Regular Session) — Bill History/Summary, AN ACT relating to gaming · Kentucky Legislative Research Commission · bill · retrieved Oct 10, 2026
    “change the age of access to sports wagering from 18 to 21”
  6. HB 757 (2026 Regular Session) — Bill History/Summary, AN ACT relating to revenue measures and declaring an emergency · Kentucky Legislative Research Commission · bill · retrieved Oct 10, 2026
    “prohibits persons under 21 from participating in fantasy sports contests”
  7. KRS 238.545 — Restrictions on frequency, prizes, and participants for various types of charitable gaming · Kentucky Legislative Research Commission · statute · retrieved Oct 10, 2026
    “A licensed charitable organization shall not award prizes for bingo that exceed five thousand dollars ($5,000) in fair market value per twenty-four (24) hour period”
  8. Historical horse racing · Wikipedia · secondary · retrieved Oct 10, 2026
    “legal status in other states, such as Virginia, Kentucky, and Texas”
  9. Kentucky files lawsuits against prediction market platforms Kalshi and Polymarket · The Block · press · retrieved Oct 10, 2026
  10. Skill games remain banned in Kentucky following judge's ruling · Public Gaming International · secondary · retrieved Oct 10, 2026
  11. Kentucky Leads New State Push to Tax Prediction Markets, Testing Limits of State Authority · DeFi Rate · secondary · retrieved Oct 10, 2026
    “It is not the intent of the General Assembly to legalize these activities”
  12. Trump Administration Backs Kalshi, Polymarket With Lawsuit Against Kentucky · Front Office Sports · press · retrieved Oct 10, 2026
  13. Kalshi loses again as Sixth Circuit sides with Ohio, Tennessee · SBC Americas · press · retrieved Oct 10, 2026
  14. Kentucky ban on slot-like 'gray machines' to stand, Court of Appeals rules · Murray Ledger & Times · press · retrieved Oct 10, 2026
  15. Kentucky attorney general advises 'risk-free' games are illegal gambling · Louisville Public Media · press · retrieved Oct 10, 2026
  16. KRS Chapter 528 — Gambling (table of contents) · Kentucky Legislative Research Commission · statute · retrieved Oct 10, 2026
  17. Jackpocket state availability list · Bonus.com · secondary · retrieved Oct 10, 2026
  18. Lottery Courier Services in the US: Latest Regulatory Developments Explained · Vixio · secondary · retrieved Oct 10, 2026
    “five states, Arkansas, Colorado, New Jersey, New York, and Oregon, now expressly regulate lottery courier services”
  19. KRS 238.535 — Licensing of charitable organizations conducting charitable gaming · Kentucky Legislative Research Commission · statute · retrieved Oct 10, 2026
    “Bingo in which the gross receipts do not exceed a total of twenty-five thousand dollars ($25,000) per year”
  20. Office of the Kentucky Attorney General — News Releases · Office of the Kentucky Attorney General · government other · retrieved Oct 10, 2026
  21. Pari-Mutuel Taxes · Kentucky Department of Revenue · government other · retrieved Oct 10, 2026
    “the pari-mutuel excise tax rate for live wagering, simulcast wagering, and advance deposit wagers is set at 1.5%... Effective August 1, 2022”
  22. Thayer Leads Effort to Establish Kentucky Horse Racing and Gaming Corporation · Kentucky Senate Republican Caucus · press · retrieved Oct 10, 2026
  23. Setback For Historical Racing In Kentucky Supreme Court · TrueNicks (Thoroughbred Daily News) · secondary · retrieved Oct 10, 2026
  24. Newport Racing & Gaming facility to open on Oct. 2 for historical racing machine gaming, simulcasts · NKyTribune · press · retrieved Oct 10, 2026
  25. Churchill Downs completes $79m Ellis Park acquisition · Gambling Insider · press · retrieved Oct 10, 2026
  26. Commission approves Winchell, Falcone as KY Downs owners; sale expected to close around March 1 · Kentucky HBPA · press · retrieved Oct 10, 2026
  27. Caesars coming to Kentucky through Keeneland and the Red Mile · SBC Americas · press · retrieved Oct 10, 2026
  28. Approved Sports Betting Licensees and their Partners · Office of the Governor, Commonwealth of Kentucky · regulator page · retrieved Oct 10, 2026
    “Fanatics - Oak Grove - Mobile”
  29. Fanatics joins the list of 8 online operators approved for KY betting licenses · SBC Americas · press · retrieved Oct 10, 2026
  30. Kentucky Sports Betting Market Readies For In-Person BetMGM Sportsbook · Legal Sports Report · press · retrieved Oct 10, 2026
  31. DraftKings working with The Mint Gambling Hall Corbin for Kentucky access · SBC Americas · press · retrieved Oct 10, 2026
  32. Kentucky Handle and Excise Tax Report for June, 2016 · Kentucky Horse Racing Commission · regulator report · retrieved Oct 11, 2026
    “FTYD - 2016 ... On-Track Handle 111,735,949 ... All-Breed Simulcast Handle 180,848,456 ... Total ADW Handle 197,006,273 ... Historical Horse Racing Handle 641,488,829 ... Total Handle 1,131,079,506 ... FTYD - 2015 ... On-Track Handle 113,657,516 ... All-Breed Simulcast Handle 189,658,311 ... Total ADW Handle 161,833,970 ... Historical Horse Racing Handle 372,670,250 ... Total Handle 837,820,047”
  33. Kentucky Handle and Excise Tax Report for June, 2017 · Kentucky Horse Racing Commission · regulator report · retrieved Oct 11, 2026
    “FTYD - 2017 ... On-Track Handle 110,341,295 ... All-Breed Simulcast Handle 165,330,104 ... Total ADW Handle 208,021,481 ... Historical Horse Racing Handle 920,331,753 ... Total Handle 1,404,024,633”
  34. Kentucky Handle and Excise Tax Report for June, 2018 · Kentucky Horse Racing Commission · regulator report · retrieved Oct 11, 2026
    “FYTD - 2018 ... On-Track Live Handle 109,401,963 ... On-Track Simulcast Handle 152,655,557 ... Kentucky Resident ADW Handle 236,763,629 ... Historical Horse Racing Handle 1,091,766,502 ... Total Taxable Handle 1,590,587,651”
  35. Kentucky Handle and Excise Tax Report for June, 2019 · Kentucky Horse Racing Commission · regulator report · retrieved Oct 11, 2026
    “FYTD - 2019 ... On-Track Live Handle 103,324,490 ... On-Track Simulcast Handle 141,177,474 ... Kentucky Resident ADW Handle 256,862,470 ... Historical Horse Racing Handle 2,028,026,118 ... Total Taxable Handle 2,529,390,552”
  36. Attorney General Coleman Launches Three Lawsuits Against Illegal Gambling Companies · Office of the Kentucky Attorney General · press · retrieved Oct 11, 2026
    “Kalshi and Polymarket are operating illegal sportsbooks in Kentucky and breaking our laws.”
  37. SR275: A RESOLUTION confirming the appointment of Kerry McCandless to the Kentucky Lottery Corporation Board of Directors. · Open States / state legislature · bill · retrieved Oct 11, 2026
  38. SR255: A RESOLUTION confirming the appointment of William Hurt to the Kentucky Lottery Corporation Board of Directors. · Open States / state legislature · bill · retrieved Oct 11, 2026
  39. SR253: A RESOLUTION confirming the reappointment of Mark Kleiner to the Kentucky Lottery Corporation Board of Directors. · Open States / state legislature · bill · retrieved Oct 11, 2026
  40. SR252: A RESOLUTION confirming the reappointment of John Stovall to the Kentucky Lottery Corporation Board of Directors. · Open States / state legislature · bill · retrieved Oct 11, 2026
  41. HCR107: A CONCURRENT RESOLUTION establishing the Charitable Gaming Modernization Task Force to study, review, and report on updates to Kentucky’s charitable gaming statutes and administrative regulations. · Open States / state legislature · bill · retrieved Oct 11, 2026
  42. SR276: A RESOLUTION confirming the appointment of Jonathan Rabinowitz to the Kentucky Horse Racing and Gaming Corporation. · Open States / state legislature · bill · retrieved Oct 11, 2026
  43. HB2: AN ACT relating to Medicaid, making an appropriation therefor, and declaring an emergency. · Open States / state legislature · bill · retrieved Oct 11, 2026
  44. HB777: AN ACT relating to sports wagering. · Open States / state legislature · bill · retrieved Oct 11, 2026
  45. HB739: AN ACT relating to the partial distribution of pari-mutuel racing tax receipts to local governments. · Open States / state legislature · bill · retrieved Oct 11, 2026
  46. HB582: AN ACT relating to sports wagering. · Open States / state legislature · bill · retrieved Oct 11, 2026
  47. HB347: AN ACT relating to wagering. · Open States / state legislature · bill · retrieved Oct 11, 2026
  48. HB362: AN ACT relating to charitable gaming. · Open States / state legislature · bill · retrieved Oct 11, 2026
  49. HB39: AN ACT relating to pari-mutuel wagering. · Open States / state legislature · bill · retrieved Oct 11, 2026
  50. HB97: AN ACT relating to the sports wagering administration fund. · Open States / state legislature · bill · retrieved Oct 11, 2026
  51. HB566: AN ACT relating to the Kentucky Horse Racing and Gaming Corporation and declaring an emergency. · Open States / state legislature · bill · retrieved Oct 11, 2026
  52. SR187: A RESOLUTION confirming the reappointment of Cammie D. Grant to the Kentucky Lottery Corporation Board of Directors. · Open States / state legislature · bill · retrieved Oct 11, 2026
  53. SB190: AN ACT relating to charitable gaming. · Open States / state legislature · bill · retrieved Oct 11, 2026
  54. HB46: AN ACT relating to the identification of lottery winners. · Open States / state legislature · bill · retrieved Oct 11, 2026
  55. HB782: AN ACT relating to the partial distribution of pari-mutuel racing tax receipts to local governments. · Open States / state legislature · bill · retrieved Oct 11, 2026
  56. HB781: AN ACT relating to responsible gambling. · Open States / state legislature · bill · retrieved Oct 11, 2026
  57. HB742: AN ACT relating to fantasy contests. · Open States / state legislature · bill · retrieved Oct 11, 2026
  58. SB219: AN ACT relating to sports wagering. · Open States / state legislature · bill · retrieved Oct 11, 2026
  59. HB33: AN ACT relating to gaming activities. · Open States / state legislature · bill · retrieved Oct 11, 2026