States / Massachusetts

Massachusetts

Three commercial casinos operate, plus statewide retail and online sports betting since early 2023.
Online casino games and online poker are not authorized.
The attorney general is suing Kalshi to force it to get a sports wagering license or stop offering sports contracts.

More detail

Casinos. Massachusetts runs a competitive commercial casino market (Encore Boston Harbor, MGM Springfield, Plainridge Park Casino) under c.23K.
Sports betting. Statewide retail and online sports wagering operate under c.23N since early 2023, through the Massachusetts Gaming Commission.
Tribal gaming. The Mashpee Wampanoag Tribe operates a limited Class II gaming facility in Taunton under a 2013 compact. Its full resort remains unbuilt.
Online casinos and sweepstakes. iGaming and online poker are not authorized. Active 2025-2026 legislative efforts would also ban sweepstakes casinos.
Prediction markets. The attorney general is in active litigation seeking to force Kalshi to be licensed as a sports wagering operator or cease Massachusetts sports-event contracts. The suit was filed in Sept. 2025. A preliminary injunction was granted in Jan. 2026 and stayed pending appeal in Feb. 2026.

Reviewed Oct 11, 2026 · 55 sources

Legal status

LiveLegal, not launchedLimitedContestedProhibitedNot authorizedRepealedNA

Vertical	Status	Launched	Model	Details
Sports (online)	Live	Mar 10, 2023	Competitive	Mobile wagering launched Mar 10, 2023 with multiple operators (DraftKings, FanDuel, BetMGM, Caesars, Fanatics, bet365, WynnBET at various points). M.G.L. c.23N [1],[2]
Sports (retail)	Live	Jan 31, 2023	Competitive	Retail sportsbooks launched at Encore Boston Harbor, MGM Springfield and Plainridge Park Casino on Jan 31, 2023. Raynham Park's separate Category 2 retail sports-wagering license application (as a licensed racing/simulcast facility, not a slots license) remains pending: the MGC paused it in 2023 pending a sportsbook-operator partner after Caesars withdrew, and the commission's financial-suitability review was still underway as of a Feb. 2025 meeting (minutes dated 2.24.25); no later MGC action or final suitability decision was identified in this research pass, so Raynham's application status should be treated as unresolved/pending rather than approved or denied. M.G.L. c.23N [1],[2],[3]
Online casino	Not authorized			Not authorized. H.4431 (filed Aug 18, 2025) would have created an MGC-regulated iGaming market tethered to the 3 existing casinos plus new licenses, while simultaneously banning sweepstakes casinos. The Joint Committee on Economic Development and Emerging Technologies voted 11-0 on Mar. 16, 2026 to send the bill to study, which effectively killed it for the 2025-2026 session; sponsor Rep. David Muradian said he plans to refile for 2027-2028. iGaming remains illegal in Massachusetts as of Oct. 2026.[4],[5],[6],[7]
Online poker	Not authorized			No standalone online poker statute; would require the same igaming authorization as online casino.[5]
Commercial casinos	Live	Jun 24, 2015	Competitive	3 licensed facilities - Plainridge Park Casino (Category 2 slots, opened 2015), MGM Springfield (Category 1, opened 2018), Encore Boston Harbor (Category 1, opened 2019). M.G.L. c.23K [8],[9]
Tribal casinos	Limited	Jan 1, 2025	Monopoly Tribal	Mashpee Wampanoag Tribe signed a Class III compact with the Commonwealth in 2013 (17-21% state revenue share, 20-year term) for a Taunton resort ("First Light Resort & Casino") that was never built. The tribe instead opened a smaller Class II "welcome center" gaming facility in Taunton (slots-style bingo machines) that has been operating since 2025, with a Mar 2025 revenue-sharing MOA with the City of Taunton and a Jan 2026 alcohol-service approval. Full resort financing/land-into-trust status for the larger casino is unresolved. 25 U.S.C. 2701 et seq. (IGRA) [10],[11]
Lottery	Live	Mar 22, 1972	Monopoly State	Created by the Legislature in Sept. 1971; first ticket sales began Mar 22, 1972; first drawing held Apr 6, 1972 at Faneuil Hall. Among the largest lotteries in the US by per-capita sales. M.G.L. c.10 §§ 24-35 [12]
iLottery	Not authorized			Massachusetts does not sell lottery tickets online directly; House and Senate bills to authorize iLottery have been filed in multiple sessions without passage.[13]
Daily fantasy	Live	Apr 8, 2016	Competitive	Regulated as a consumer-protection matter by the AG under 940 CMR 34.00 (adopted Apr 8, 2016) and since the 2022 sports wagering law also taxed as "fantasy contests" at 15% of adjusted gross fantasy wagering receipts under c.23N §14. DraftKings and FanDuel are headquartered in Massachusetts. 940 CMR 34.00; M.G.L. c.23N §14 [14],[1]
VGTs / VLTs	Not authorized			No video gaming terminal statute outside the 3 licensed casino properties; c.271 §17 general prohibition applies to unlicensed gaming devices in bars/truck stops.[15]
Historical horse racing	Not authorized			Reclassified from `legal_prelaunch` to `not_authorized` this audit: the bill has passed only one chamber (House, July 8, 2026) and has not been enacted, so per the status-rules "pending/committee-stage bill is never legal_prelaunch" rule it belongs here instead, with the bill tracked in the legislation.pending_summary fact. The House passed HHR authorization for existing racing licensees (chiefly Raynham Park and Suffolk Downs' simulcast operation) on July 8, 2026 as part of a $561M economic development bill, with no statutory cap on terminal count and MGC regulation "consistent with, and not greater than" pari-mutuel rules. Senate action/final enactment not confirmed as of this research pass; opposed by the state's casinos and by the Mashpee Wampanoag Tribe.[16]
Sweepstakes casinos	Limited			No explicit statutory ban. Dual-currency sweepstakes casinos operate in a gray area; the MGC has said online casino gaming generally is not legal in Massachusetts but has not asserted jurisdiction over sweepstakes operators, and the AG has not brought a reported enforcement action against a sweepstakes-casino operator specifically. H.4431 would have imposed an explicit ban alongside legalizing regulated iGaming, but the Joint Committee on Economic Development and Emerging Technologies sent it to study on Mar. 16, 2026 (effectively killing it for the session), so no ban took effect. Other states acted in 2026 (e.g. Maine's LD 2007, signed Apr. 2026); Massachusetts has not followed as of Oct. 2026.[4],[5],[6]
Prediction markets	Contested			AG Andrea Campbell sued KalshiEX LLC in Suffolk Superior Court (filed ~Sept. 2025) alleging it offers unlicensed sports wagering disguised as "event contracts," including to 18-20 year-olds below the state's 21+ sports-wagering age minimum. Judge Christopher Barry-Smith granted a preliminary injunction against Kalshi on Jan. 20, 2026; an appeals court stayed enforcement of that injunction in Feb. 2026 pending appeal, allowing Kalshi to keep operating while the case proceeds. Litigation ongoing as of Oct. 2026.[17],[18],[19]
Skill games	Prohibited			No Massachusetts statute authorizes unregulated "skill game"/"grey machine" cash-payout terminals (the Pennsylvania/Georgia-style Pace-O-Matic category) in bars or convenience stores. M.G.L. c.271 §5A broadly bans "gambling devices" (slot machines and similar machines that pay out money/property) outside licensed casinos, punishable by a fine up to $5,000 and mandatory forfeiture of the device. The Alcoholic Beverages Control Commission found in 2017 that VFW Post 8428 (Belchertown) violated its liquor license by operating two such machines -- branded "Massachusetts Skill Touch" and "Diamond Skilled Games Gold" -- for cash payouts (investigators found $1,340 and $685 inside the machines), suspending its pouring license for 5 days, held in abeyance for 2 years absent further violations. More recently, the Attorney General's office filed in Suffolk Superior Court (filing reported Sept. 2024) to forfeit $182,189.11 that Boston Police seized from a hidden three-machine slots room at Harvard Convenience Store in Allston (May 2024 raid), on the theory that slot machines are illegal outside Gaming-Commission-licensed casinos and the store held no such license. Local licensing authorities separately may license/suspend a distinct category of "automatic amusement devices" under c.140 §177A for games involving skill (e.g. pinball), but that statute expressly bars using a licensed device "for the purpose of gambling," so it provides no path to legalize cash-payout skill-game terminals. A further distinct, Gaming Commission-regulated "skill-based slot machine" category exists only at licensed casinos under the 2011 casino law. No Massachusetts bill, AG opinion, or court ruling authorizing unlicensed cash-payout skill-game terminals outside licensed casinos was found. M.G.L. c.271 §5A; M.G.L. c.140 §177A [20],[21],[22],[23],[24]
Card rooms	Not authorized			No statute authorizes stand-alone card/poker rooms; general unlawful-gaming prohibition applies outside licensed casinos/sports wagering.[15]
Lottery couriers	Limited			Not licensed or formally regulated, but not banned. The Lottery says it has no affiliation with and does not license or regulate courier apps. Jackpocket has operated in MA since 2021 using Circle K as its in-state retail purchasing partner; couriers are licensed/regulated in NY and NJ but not in MA.[25]
Pick'em fantasy	Limited		Competitive	Pick'em-style player-vs-house fantasy products (PrizePicks, Underdog Fantasy, etc.) operate in Massachusetts under the same "fantasy contest" framework as peer-to-peer DFS; the Gaming Commission and AG have not taken public action to distinguish or restrict the format as of this writing. Status not independently confirmed with a pick'em-specific source; treat as provisional pending direct MGC/AG guidance.[14]
Pari-mutuel	Limited		Competitive	Live thoroughbred racing ended with Suffolk Downs' 2019 closure. Plainridge Park Casino hosts the state's only live racing (harness, seasonal, Apr-Nov). Simulcast wagering continues at Plainridge, the former Raynham Park dog track, and the Suffolk Downs simulcast center; racing and simulcasting authority has historically required annual legislative extension (lapsed briefly in Aug. 2018). M.G.L. c.128A [26],[27]
Advance deposit wagering	Live		Competitive	Advance deposit wagering on horse racing is available via licensed ADW providers under c.128A/MGC oversight; current operator list not independently confirmed this session.[27]
Charitable gaming	Live		Monopoly State	Bingo is licensed and regulated at the state level by the Lottery Commission (single-event and annual licenses; 5% tax on gross bingo proceeds). Raffles/bazaars are permitted for qualifying nonprofits under c.271 §7A (also a 5% tax on gross proceeds), with additional disclosure rules once prize value exceeds $10,000 or ticket price exceeds $10; raffle permits are issued locally by cities/towns rather than the state. M.G.L. c.271 §7A; M.G.L. c.10 (bingo) [28]
Esports betting	Limited		Competitive	Esports wagers are permissible only if specifically authorized in the MGC's Sports Wagering Catalog under 205 CMR 247.01 ("Authorized and Prohibited Sporting Events and Wager Categories"); a confirmed, current esports-specific catalog entry was not independently verified this session.[29]
Social casino	Live			Free-to-play, no-prize-redemption social casino apps are not regulated as gambling in Massachusetts and operate without MGC/AG licensing, consistent with the general exclusion of no-purchase, no-cash-prize sweepstakes-style promotions from the gambling statutes.[5]

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

Tax rates

Vertical	Channel	Rate	Base	Since	Statute
Commercial casinos	retail	25%	GGR	Jun 24, 2015	M.G.L. c.23K §55(a) Category 1 (resort) casino rate - Encore Boston Harbor, MGM Springfield. [8]
Commercial casinos	retail	49%	GGR	Jun 24, 2015	M.G.L. c.23K §55(b)-(c) Category 2 (slots-only) rate - Plainridge Park Casino - combines a 40% gaming tax (§55(b)) plus a 9% Race Horse Development Fund assessment (§55(c)). [8]
Daily fantasy	online	15%	AGR	Aug 10, 2022	M.G.L. c.23N §14 Taxed as "fantasy contests" under the same section that sets sports wagering rates. [1]
Pick'em fantasy	online	15%	AGR	Aug 10, 2022	M.G.L. c.23N §14 Pick'em-style player-vs-house products (PrizePicks, Underdog, etc.) operate under the same "fantasy contest" definition/tax section as traditional DFS; the Gaming Commission and AG have not published a pick'em-specific rate or carve-out, so this mirrors the dfs entry. Not independently confirmed with a pick'em-specific source; treat as provisional. [1],[14]
Sports (online)	online	20%	AGR	Mar 10, 2023	M.G.L. c.23N §14[1]
Sports (retail)	retail	15%	AGR	Jan 31, 2023	M.G.L. c.23N §14[1]

Rules and requirements

Casinos

Number of commercial casinos/racinos operating: 3[9]
Number of tribal gaming facilities: 1
Mashpee Wampanoag "welcome center" Class II facility in Taunton; the full Class III resort casino contemplated by the 2013 compact has not been built.
[10]
Number of federally recognized tribes with Class III compacts: 1[10]

Legislation

Summary of significant pending gambling legislation this session: H.4431 (filed Aug. 2025) would have legalized MGC-regulated iGaming tethered to the 3 existing casinos plus up to 4 additional licenses, while banning dual-currency sweepstakes casinos; the Joint Committee on Economic Development and Emerging Technologies sent it to study 11-0 on Mar. 16, 2026, shelving it until at least the 2027-2028 session. Separate 2026 House economic-development legislation (passed by the House Jul. 8, 2026) would authorize historical horse racing machines; Senate action/final enactment unconfirmed as of Oct. 2026.[4],[16],[6]

License fees

Commercial casino license fee summary: Category 1 license fee $85M, Category 2 (slots) license fee $25M, under c.23K (one-time, plus ongoing tax).
Fee figures per publicly reported c.23K licensing process; not re-verified against statute text this session.
[8]
Sports wagering license fee(s) and term: Correction: not a flat $1M annual fee. Under 205 CMR 221.00 (issued per M.G.L. c.23N §4): $1,000,000 non-refundable fee for a temporary license (221.01(1)); $5,000,000 operator license fee due within 30 days of award, with any $1M temporary-license fee already paid credited against it (221.01(2)); plus a separate annual $1,000,000 share of the Public Health Trust Fund assessment split among all non-Category-1 operators (221.01(3)(b), c.23N §15(e)).
Confirmed via search-result text of 205 CMR 221.00/221.01; the regulation text itself was not directly fetched this session. Previous DB value conflated the annual $1M PHTF assessment with the license fee.
[30],[31]

Lottery

Third-party lottery couriers permitted: Yes
Tolerated/unregulated rather than affirmatively licensed.
[25]
Date lottery began sales: 1972-03-22[12]

Minimum age

Minimum age to gamble in a commercial casino: 21[8]
Minimum age for charitable bingo/raffles: 18[28]
Minimum age to play DFS: 21
DFS operators generally restrict to 21+ in MA consistent with sports wagering age; not independently confirmed against 940 CMR 34.00 text itself this session.
[14]
Minimum age to purchase lottery: 18[12]
Minimum age to place a sports wager: 21
Correction: the age floor is not in M.G.L. c.23N §14 (that section covers only excise tax rates, confirmed by direct fetch of its text, which contains no age provision). The enacted age-21 requirement is in the Gaming Commission's regulation 205 CMR 250.01, which requires operators to prevent 'Persons younger than 21 years old' from wagering, cross-referencing c.23N §17 for handling forfeited underage-bettor losses.
[32],[2]

Prediction markets

Summary of the state's action against sports event contracts (C&D: AG lawsuit against KalshiEX LLC in Suffolk Superior Court; preliminary injunction granted Jan. 20, 2026, stayed by appeals court Feb. 2026 pending appeal.[17],[18]

Sports betting rules

Wagering on college sports allowed at all: Yes[2]
Wagering on in-state college teams allowed: No
In-state college teams may not be bet on unless the team is playing in a tournament (e.g. NCAA tournament, conference tournament).
[2],[29]
Credit cards may be used to fund accounts: No
Operators are prohibited from accepting credit cards, directly or indirectly, for sports wagering deposits.
[2]
Esports wagering allowed: Yes
Permitted only to the extent approved in the MGC's Sports Wagering Catalog under 205 CMR 247.01.
[29]
Online sports wagering available statewide (not tethered to premises): Yes[1]
Summary of prop-bet restrictions (e.g. no in-game player props): Youth and high-school sports wagering is prohibited; in-state college teams barred except during tournament play; all wager types/events must appear on the MGC-approved Sports Wagering Catalog (205 CMR 247.01).[29]

Sweepstakes

Statute or regulator action specifically bans dual-currency online sweepstakes casinos: No
No enacted ban as of Oct. 2026; H.4431 would create one if passed.
[4]

Tax revenue

Where gaming tax revenue goes (education fund: Sports wagering tax revenue is split among the General Fund (45%), the Gaming Local Aid Fund, the Workforce Investment Trust Fund, the Public Health Trust Fund, and the Youth Development and Achievement Fund.[30]

Revenue

Tax revenueMonthly · Commercial casinos, Sports (online), Sports (retail)

Monthly3-month average

$20.0M$40.0M$60.0M202420252026Online sports launchDec 2025 $47.5M$39.3M

Vertical	Measure	2026	2025	2024	2023
Commercial casinos	GGR	$798M	$1.2B	$1.2B	$1.1B
Commercial casinos	Tax paid	$228M	$342M	$338M	$305M
Sports (online)	GGR	$551M	$857M	$663M	$474M
Sports (online)	Adjusted revenue	$538M	$834M	$646M	$462M
Sports (online)	Handle	$5.2B	$8.4B	$7.3B	$4.8B
Sports (online)	Tax paid	$108M	$167M	$129M	$92.4M
Sports (retail)	GGR	$5.0M	$8.6M	$7.2M	$10.1M
Sports (retail)	Adjusted revenue	$4.9M	$7.7M	$5.1M	$9.7M
Sports (retail)	Handle	$60.3M	$121M	$133M	$155M
Sports (retail)	Tax paid	$735K	$1.1M	$1.0M	$1.5M

Commercial casinosMonthly GGR

Monthly3-month average

$50.0M$100M$150M202420252026Mar 2024 $111M$98.4M

Sports (online)Monthly GGR

Monthly3-month average

$50.0M$100M$150M202420252026Dec 2025 $101M$56.6M

Sports (retail)Monthly GGR

Monthly3-month average

$0$1.0M$2.0M$3.0M202420252026Feb 2023 $2.1M$545K

Commercial casinos by operator, last 12 months

Operator	Channel	Handle	GGR	Share of GGR
Wynn Resorts	retail	—	$719M	60.72%
MGM Resorts International	retail	—	$285M	24.12%
PENN Entertainment	retail	—	$179M	15.16%

Sports (online) by operator, last 12 months

Operator	Channel	Handle	GGR	Share of GGR
DraftKings	online	$4.4B	$455M	51.98%
FanDuel	online	$2.2B	$243M	27.79%
Fanatics	online	$828M	$70.7M	8.08%
BetMGM	online	$622M	$61.0M	6.97%
PENN Entertainment	online	$253M	$21.7M	2.48%
Caesars Entertainment	online	$285M	$19.1M	2.19%
Bally's Corporation	online	$52.8M	$4.5M	0.51%

Sports (retail) by operator, last 12 months

Operator	Channel	Handle	GGR	Share of GGR
Wynn Resorts	retail	$53.2M	$4.1M	46.6%
PENN Entertainment	retail	$41.3M	$3.7M	42.7%
BetMGM	retail	$13.8M	$934K	10.7%

What these figures mean

Commercial casinos: GGR is gross gaming revenue from table games plus slots at the three licensed casinos. Tax paid is the state gaming tax (25% at the resort casinos, 49% at the slots parlor).
Sports (online): GGR is the report's "Accrual Win by Licensee" line, before promotional deductions. Adjusted revenue is the report's "Taxable Gaming Revenue" line after deductions. Tax paid is the state sports wagering excise tax (20% online).
Sports (retail): GGR is the report's "Accrual Win by Licensee" line, before promotional deductions. Adjusted revenue is the report's "Taxable Gaming Revenue" line after deductions. Tax paid is the state sports wagering excise tax (15% retail).

Revenue report sources (128)

Licensed operators

Operator	Brand	Vertical	License	Status	Launched	Partner / venue
MGM Resorts International	MGM Springfield	Commercial casinos	Category 1 Gaming License	active		Springfield, Massachusetts[33],[34]
PENN Entertainment	Plainridge Park Casino	Commercial casinos	Category 1 Gaming License (slots facility)	active		Plainville, Massachusetts[33],[35]
Wynn Resorts	Encore Boston Harbor	Commercial casinos	Category 1 Gaming License	active		Everett, Massachusetts[33],[36]
DraftKings	DraftKings	Daily fantasy	DFS Operator	active		[14]
FanDuel	FanDuel	Daily fantasy	DFS Operator	active		[14]
Betr	Betr	Pick'em fantasy	DFS Operator	active		[14]
PrizePicks	PrizePicks	Pick'em fantasy	DFS Operator	active		[14]
Sleeper	Sleeper	Pick'em fantasy	DFS Operator	active		[14]
Bally's Corporation	Bally Bet	Sports (online)	Category 3 Sports Wagering License (untethered)	active		[33]
BetMGM	BetMGM	Sports (online)	Category 3 Sports Wagering License (tethered)	active		[33]
Caesars Entertainment	Caesars Sportsbook	Sports (online)	Category 3 Sports Wagering License (tethered)	active		[33]
DraftKings	DraftKings	Sports (online)	Category 3 Sports Wagering License (untethered)	active		[33]
Fanatics Betting and Gaming	Fanatics Sportsbook	Sports (online)	Category 3 Sports Wagering License (tethered)	active		[33]
FanDuel	FanDuel	Sports (online)	Category 3 Sports Wagering License (untethered)	active		[33]
PENN Entertainment	theScore Bet / ESPN BET	Sports (online)	Category 3 Sports Wagering License (tethered)	active		[33]
Raynham Park	Raynham Park	Sports (retail)	Category 2 Sports Wagering License (racetrack/simulcast)	pending		Raynham, Massachusetts[3],[37]
Betr	Betr	Sports (online)	Category 3 Sports Wagering License	exited (2024)	Feb 2023	[33]
Wynn Resorts	WynnBET	Sports (online)	Category 3 Sports Wagering License	exited (2024)	Feb 2023	[33]

Enforcement

Penalties against licensed companies

Date	Against	Action	Amount	What happened
Mar 2026	Caesars Sportsbook	Fine Sports (online)	$10,000	Caesars was fined in the same batch for accepting six wagers totaling about $8,270 on the total number of red cards in UEFA Euro Championship matches, a prohibited officiating-decision market, between June and July 2024.[38]
Mar 2026	DraftKings	Fine Sports (online)	$10,000	DraftKings was separately fined in the same batch for hosting an impermissible player-prop market (about 89 bets, $1,600) during an Arizona-Oregon NCAA basketball game on March 23, 2025.[38]
Mar 2026	FanDuel	Fine Sports (online)	$5,000	FanDuel was fined in a batch of eight self-reported noncompliance penalties for offering a prohibited player-prop market on a Nebraska quarterback's passing performance in September 2023.[38]
Mar 2026	BetMGM	Fine Sports (online)	$15,000	BetMGM was fined in the same batch for allowing wagers on Petr Yan's UFC fights across two separate incidents spanning November 2024 to March 2025.[38]
Mar 2026	DraftKings	Fine Sports (online)	$6,500	DraftKings was fined in the same batch for accepting 13 improper wagers totaling $457 on a University of Michigan running back player-prop market around Jan. 5-6, 2024.[38]
Mar 2026	BetMGM	Fine Sports (online)	$6,500	BetMGM was fined in the same batch for allowing a $10 prop bet on a UNLV wide receiver's receiving yards against Oregon in October 2024.[38]
Mar 2026	Fanatics Betting and Gaming	Fine Sports (online)	$7,500	Fanatics was fined in the same batch for accepting 36 wagers totaling $545 on the 2025 Heisman Trophy winner between January and March 2025, a prohibited futures market.[38]
Mar 2026	Fanatics Betting and Gaming	Fine Sports (online)	$20,000	Fanatics received the largest fine of the batch, $20,000, for accepting 154 bets on Russian UFC fighter Petr Yan in July 2025, a prohibited market.[38]
Feb 2026	BetMGM	Other Sports (online)		The Commission referred BetMGM to an adjudicatory hearing (penalty not yet set) after the operator reported that, from April 2024 to July 2025, it sent thousands of Red Sox-related promotional emails to recipients it could not confirm were 21+, including at least 3,803 confirmed under 21, plus 19 people on the self-exclusion list and 25 in "cool off" status.[39]
Dec 4, 2025	Fanatics Betting and Gaming	Fine Sports (online)	$20,000	Fanatics was fined after a trading-team employee's manual override allowed 83 illegal wagers totaling $3,325 on a Boston College regular-season football game against Michigan State; the employee responsible had since left the company.[40]
Jul 25, 2025	Crown MA Gaming, LLC d/b/a DraftKings	Fine Sports (online)	$450,000	DraftKings received the Commission's largest sports-wagering fine to date after three separate self-reported periods (Mar. 2023-Feb. 2024) in which it failed to block credit-card funding of wagers, resulting in 1,160 impermissible wagers totaling $83,667.92 from 218 customers; the Commission also ordered refunds and an independent compliance audit.[41]
Dec 5, 2024	FanDuel	Fine Sports (online)	$10,000	FanDuel was fined after an employee error lifted the in-state-college betting prohibition for both the ACC and NCAA tournaments simultaneously, allowing three futures wagers totaling $11 on Boston College men's basketball before the team had qualified for the NCAA tournament.[42]
Aug 27, 2024	Penn Sports Interactive, LLC d/b/a Barstool Sportsbook	Fine Sports (online)	$25,000	PSI was fined for its "Big Cat's Can't Lose Parlay" promotion on March 10, 2023, which the Commission found was unfair and deceptive advertising under G.L. c. 23N, §4(c) because it implied a risk-free bet without adequate disclosures; the promotion drew 1,160 Massachusetts bets totaling $18,468.[43]
Aug 27, 2024	Crown MA Gaming, LLC d/b/a DraftKings	Fine Sports (online)	$30,000	DraftKings was fined after accepting 864 wagers totaling $7,867 on the UTR Pro Series, an unapproved tennis league, from March 10-22, 2023, because its trading team copied tennis market offerings from another jurisdiction without compliance review.[44]
May 29, 2024	FBG Enterprises Opco, LLC d/b/a Fanatics Betting and Gaming	Fine Sports (online)	$10,000	Fanatics was fined for making an impermissible event available for wagering on Dec. 5-6, 2023, featuring a Massachusetts collegiate team in non-tournament play, in violation of G.L. c. 23N, § 3 and 205 CMR 247.01(2)(a)(2).[45]
Feb 20, 2024	Encore Boston Harbor	Fine Sports (retail)	$40,000	Encore Boston Harbor was fined a second, larger time after repeating the same type of violation on Feb. 12 and Feb. 19, 2023 (more Boston College women's basketball wagers); the Commission found Encore had not fixed the underlying control failure after its first fine and faulted it for not having its vendors (WynnBET and GAN) under control.[46]
Jul 21, 2023	MGM Springfield	Fine Sports (retail)	$20,000	MGM Springfield was fined after its vendor BetMGM mistakenly coded Harvard as a Connecticut school, leading to 28 tickets of wagers on two unauthorized Harvard men's basketball games in February 2023.[47]
Jul 21, 2023	Plainridge Park Casino	Fine Sports (retail)	$20,000	Plainridge Park Casino was fined for accepting 33 kiosk wagers totaling $6,847.71 on a Feb. 2, 2023 Merrimack College men's basketball game after its vendor Kambi mistakenly coded the in-state team as being located in Florida.[48]
Jul 21, 2023	Encore Boston Harbor	Fine Sports (retail)	$10,000	Encore Boston Harbor was fined for accepting one kiosk wager on a Feb. 2, 2023 Boston College women's basketball game, an unauthorized in-state collegiate event, due to a system error that listed the team under two names with only one on the wagering blacklist.[49]

Actions against unlicensed operators

Date	Against	Action	What happened
Sep 12, 2025	KalshiEX LLC	Lawsuit Prediction markets	AG Andrea Campbell sued Kalshi in Suffolk Superior Court, alleging it offers sports wagering under the guise of "event contracts" (moneyline, spread, and over/under style contracts) to Massachusetts residents without the sports-wagering license the MGC requires, and sought an order barring Kalshi from offering sports event contracts in the state pending the case.[50]
Jun 30, 2025	BetOnline.ag	Cease and desist Sweepstakes casinos	The AG's office sent a cease-and-desist letter to the Panama-based offshore operator BetOnline.ag for offering unlicensed online casino games (slots, blackjack, roulette, baccarat, poker) and betting on U.S. sports and horse racing to Massachusetts residents without MGC licensure.[51]
Jun 30, 2025	Sportsbetting.ag	Cease and desist	The AG's office sent a parallel cease-and-desist letter to Panama-based offshore operator Sportsbetting.ag for offering the same unlicensed online casino and U.S. sports/horse-racing betting products to Massachusetts residents without MGC licensure.[51]

Tribal gaming

Compact notices in the Federal Register: 1 · first notice Feb 3, 2014, latest Feb 3, 2014

Tribal gaming revenue in the NIGC Washington, D.C. Region

NIGC Washington, D.C. RegionFederal fiscal years

$5.0B$10.0B$15.0BFY2019FY2021FY2023FY2025$11.2B

The National Indian Gaming Commission reports revenue only by region. This region also includes Alabama, Connecticut, Florida, Louisiana, Mississippi, North Carolina, New York.[52]

Compact notices

Published	Tribe	Notice	Federal Register
Feb 3, 2014	Mashpee Wampanoag Tribe	Compact approved	79 FR 6213

The Interior Department publishes a notice when a compact or amendment is approved or takes effect. Older compacts published before 1994 are not included.

Problem gambling

State problem-gambling helpline number/name: 1-800-GAM-1234 (gamesensema.com)[53]
Statutory problem gambling funding (amount or % of tax): GameSense is funded by the Massachusetts Gaming Commission via a multi-year contract (reported as ~$3M/year, or a 3-year $9M contract) with the Massachusetts Council on Gaming and Health.[53]
Name and terms of the statewide self-exclusion program: Voluntary Self-Exclusion (VSE) program run by the Massachusetts Gaming Commission with GameSense; covers casino floors and retail/mobile sports wagering.[53]
Available exclusion durations (e.g. 1 year: 1 year, 3 years, 5 years, lifetime
Lifetime exclusion requires first completing a shorter term.
[53]

Public funding for problem-gambling services

$44.5M in FY2025 · $6.23 per resident

Public fundingFiscal years

$20.0M$40.0M$60.0MFY2022FY2023FY2024FY2025$44.5M

Fiscal year	Amount	Notes
FY2025	$44.5M	Office of Problem Gambling Services projected budget, reported as about $44.54 million. $20.6 million from the Public Health Trust Fund.[55]
FY2024	$32.7M	Office of Problem Gambling Services budget, reported as about $32.68 million. $18.5 million came from the Public Health Trust Fund.[55]
FY2023	$17.3M	Office of Problem Gambling Services budget.[54]
FY2022	$10.6M	Office of Problem Gambling Services budget, reported as "more than $10.6 million."[54]

Helpline contacts

Year	Contacts	Notes
2023	3,112	Calls, fiscal year.[54]

Economy

Adults 21 and over: 5.5M (2024; 7.1M residents)
Gambling revenue per adult: $378 in 2025 · 13th of 27 states with a full year of reports
$2.1B kept by operators from commercial casinos, sports (online), sports (retail), divided by adults 21 and over. Tribal casinos and the lottery are not included.
Gambling taxes collected: $499M in FY2025 · 1.08% of all state taxes

Gambling taxes collectedState fiscal years

$200M$400M$600MFY2013FY2016FY2019FY2022FY2025$499M

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.

Taxes by fiscal year

Fiscal year	Amusement taxes	Pari-mutuel taxes	Share of state taxes
FY2025	$345M	$154M	1.08%
FY2024	$338M	$121M	1.07%
FY2023	$334M	$39.4M	0.90%
FY2022	$315M	$1.1M	0.73%
FY2021	$236M	$1.1M	0.65%
FY2020	$199M	$741K	0.63%
FY2019	$149M	$788K	0.47%
FY2018	$86.2M	$887K	0.29%
FY2017	$80.6M	$902K	0.30%
FY2016	$81.8M	$1.3M	0.30%

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

Timeline

Jul 8, 2026 · Other · Historical horse racing
House passes historical horse racing machine authorization as part of a $561M economic development bill[16]
Mar 16, 2026 · Other · Online casino
Joint Committee on Economic Development and Emerging Technologies votes 11-0 to send H.4431 (iGaming/sweepstakes-ban bill) to study, effectively killing it for the 2025-2026 session[6],[7]
Feb 1, 2026 · Court Ruling · Prediction markets
Appeals court stays the Kalshi injunction pending appeal, allowing Kalshi to keep operating[18]
Jan 20, 2026 · Court Ruling · Prediction markets
Suffolk Superior Court grants the Commonwealth a preliminary injunction against Kalshi[18],[19]
Sep 12, 2025 · Enforcement Action · Prediction markets
AG Andrea Campbell sues KalshiEX LLC in Suffolk Superior Court over unlicensed sports wagering[17]
Aug 18, 2025 · Other · Online casino
Rep. David Muradian files H.4431 to legalize MGC-regulated iGaming while banning sweepstakes casinos[4]
Mar 1, 2025 · Other · Tribal casinos
Mashpee Wampanoag Tribe and the City of Taunton sign a memorandum of agreement on casino revenue sharing (2.05% of net slot revenue, performance-conditioned)[10]
May 23, 2024 · Other · Sports (online)
Sen. John Keenan files Amendment 828 proposing to raise the online sports wagering tax from 20% to 51%; amendment does not take effect[30]
Mar 10, 2023 · Launched · Sports (online)
Mobile/online sports wagering launches statewide[2]
Jan 31, 2023 · Launched · Sports (retail)
Retail sportsbooks go live at Encore Boston Harbor, MGM Springfield and Plainridge Park Casino[2]
Jan 26, 2023 · Regulation Adopted · Sports (online)
MGC approves the initial Sports Wagering Catalog of authorized events and wager types[29]
Aug 10, 2022 · Legalized · Sports (retail)
Governor Baker signs c.23N legalizing retail and mobile sports wagering[1]
St. 2022, c.220
Jun 23, 2019 · Launched · Commercial casinos
Encore Boston Harbor opens (Category 1 resort casino)[9]
Jan 1, 2019 · Other · Pari-mutuel
Suffolk Downs ends thoroughbred racing, leaving Plainridge Park as the state's only live-racing venue[26]
Aug 24, 2018 · Launched · Commercial casinos
MGM Springfield opens (Category 1 resort casino)[9]
Aug 1, 2018 · Restricted · Pari-mutuel
Horse racing and simulcasting operations briefly halted after the Legislature misses the deadline to extend racing/simulcasting authorization[26]
Apr 8, 2016 · Regulation Adopted · Daily fantasy
Attorney General adopts 940 CMR 34.00 regulating daily fantasy sports contest operators[14]
Jun 24, 2015 · Launched · Commercial casinos
Plainridge Park Casino opens as the state's first licensed gaming facility (Category 2 slots)[9]
Jan 1, 2013 · Compact Signed · Tribal casinos
Massachusetts and the Mashpee Wampanoag Tribe sign a revised Class III gaming compact for a Taunton resort casino[10]
Nov 22, 2011 · Legalized · Commercial casinos
Governor Patrick signs the Expanded Gaming Act (c.23K), authorizing up to 3 resort casinos and 1 slots facility[8]
St. 2011, c.194
Mar 22, 1972 · Launched · Lottery
Massachusetts Lottery begins ticket sales[12]
Sep 27, 1971 · Legalized · Lottery
Legislature creates the Massachusetts State Lottery[12]

Regulators

Massachusetts Gaming Commission — Commercial casinos, Tribal casinos, Sports (retail), Sports (online), Daily fantasy, Pick'em fantasy, Pari-mutuel, Advance deposit wagering, Historical horse racing, Esports betting
Revenue reports · License list · Self-exclusion
Massachusetts State Lottery Commission — Lottery, iLottery, Lottery couriers, Charitable gaming
Massachusetts Office of the Attorney General — Daily fantasy, Pick'em fantasy, Sweepstakes casinos, Prediction markets, Skill games

Sources

Massachusetts General Laws c.23N, Section 14 - Excise tax on sports wagering and fantasy contest receipts · Massachusetts Legislature · statute · retrieved Oct 10, 2026
“15 per cent of the sports wagering operator's adjusted gross sports wagering receipts”
Massachusetts Sports Betting - Lawmakers Pass Legal Wagering Legislation · Covers.com · secondary · retrieved Oct 10, 2026
Meeting Materials 2.24.25 (Open Session) · Massachusetts Gaming Commission · regulator report · retrieved Oct 10, 2026
“One application for a license to conduct Category 2 Sports Wagering Operations has been submitted, by Massasoit Greyhound Association, Inc. d/b/a Raynham Park.”
MA rep. files bill to ban sweepstakes as part of online casino legalization · SBC Americas · secondary · retrieved Oct 10, 2026
No Indication Massachusetts Will Ban Sweepstakes Casinos · Public Gaming International · secondary · retrieved Oct 10, 2026
Massachusetts iGaming Bill Delayed · Covers.com · secondary · retrieved Oct 10, 2026
Massachusetts Lawmakers Halt Progress on Legalizing Online Casinos · Action Network · secondary · retrieved Oct 10, 2026
Massachusetts General Laws c.23K, Section 55 - Daily tax on gross gaming revenue · Massachusetts Legislature · statute · retrieved Oct 10, 2026
“25% daily tax on gross gaming revenues”
Massachusetts Casinos Earn $1.2 Billion in Revenue in 2025 · Gambling.com · secondary · retrieved Oct 10, 2026
Massachusetts Tribe Enters Casino Revenue-Sharing Agreement With City of Taunton · Casino.org · secondary · retrieved Oct 10, 2026
Massachusetts tribe inks new deal with city, expands gaming at welcome center, seeks casino financing · CDC Gaming · press · retrieved Oct 10, 2026
Mass. State Lottery marks 50th anniversary of first-ever drawing, held at Faneuil Hall · Boston Globe · press · retrieved Oct 10, 2026
Massachusetts Lottery: Legal Status, Games, Promotions & Prize Claims · Legal Sports Report · secondary · retrieved Oct 10, 2026
Daily Fantasy Sports or Fantasy Contests in Massachusetts · Massachusetts Gaming Commission · regulator page · retrieved Oct 10, 2026
“regulated in the Commonwealth of Massachusetts by the Office of the Attorney General through 940 CMR 34:00”
Massachusetts General Laws c.271, Section 17 - Setting up or promoting lotteries; being concerned therein; keeping office, etc. · Massachusetts Legislature · statute · retrieved Oct 10, 2026
“does not apply to people who organize, supervise, manage, or finance gaming under Chapter 23K or sports wagering under Chapter 23N”
Massachusetts House backs horse racing machines · SIGMA · secondary · retrieved Oct 10, 2026
Massachusetts AG Sues Online Prediction Market for Illegal and Unsafe Sports Wagering Operations · Sports Litigation Alert · secondary · retrieved Oct 10, 2026
“Sports wagering comes with significant risk of addiction and financial loss”
Massachusetts v. Kalshi: New Court Ruling Favors States in Prediction Market Litigation · Sports Litigation Alert · secondary · retrieved Oct 10, 2026
“Judge Christopher K. Barry-Smith granted the state's request for a preliminary injunction against Kalshi”
Massachusetts court bans Kalshi sports contracts in state, starting Friday · CDC Gaming · press · retrieved Oct 10, 2026
“discussed, but did not resolve, certain details”
Massachusetts General Laws c.271, Section 5A - Gambling devices · Massachusetts Legislature · statute · retrieved Oct 11, 2026
“the term ''gambling device'' means any so called ''slot machine'' or any other machine or mechanical device”
Massachusetts General Laws c.140, Section 177A - Automatic amusement devices · Massachusetts Legislature · statute · retrieved Oct 11, 2026
Belchertown VFW post's liquor license case over "Massachusetts Skill Touch"/"Diamond Skilled Games Gold" gambling machines · Daily Hampshire Gazette · press · retrieved Oct 11, 2026
Attorney General files to forfeit $182,189 seized from Harvard Convenience Store (Allston) slots room · Universal Hub · press · retrieved Oct 11, 2026
Massachusetts Legislators to Decide on Skill-Based Slots · World Casino Directory · secondary · retrieved Oct 10, 2026
Jackpocket and the Massachusetts Lottery · WBUR · press · retrieved Oct 10, 2026
Legislature Accidentally Ends Horse Racing · WBUR · press · retrieved Oct 10, 2026
Who's in charge of simulcasting? · CommonWealth Beacon · press · retrieved Oct 10, 2026
Charitable Gaming in Massachusetts · Harbor Compliance · secondary · retrieved Oct 10, 2026
Sports Wagering - Approved Events and Wagers · Massachusetts Gaming Commission · regulator page · retrieved Oct 10, 2026
Lawmaker aims to raise sports betting tax rate in Massachusetts · SBC Americas · secondary · retrieved Oct 10, 2026
205 CMR 221.00 - Sports Wagering License Fees · Massachusetts Gaming Commission · regulation · retrieved Oct 10, 2026
205 CMR 250.01 - Protection of Minors and Underage Youth from Sports Wagering · Massachusetts Gaming Commission · regulation · retrieved Oct 10, 2026
Sports Wagering Licensees · Massachusetts Gaming Commission · regulator page · retrieved Oct 10, 2026
“Betr and WynnBet did not renew their licenses following completion of their temporary, one-year licenses.”
MGM Springfield coverage · World Casino Directory · secondary · retrieved Oct 10, 2026
“MGM Springfield is MGM Resorts International's resort in Springfield, Massachusetts.”
Wynn dominates Massachusetts; Scientific disappoints · Las Vegas Advisor · secondary · retrieved Oct 10, 2026
“Penn National Gaming Inc.'s Plainridge Park Casino, which operates only slot machines.”
Encore Boston Harbor earns first retail MA sports betting license · SBC Americas · press · retrieved Oct 10, 2026
“The MGC confirmed it awarded a Category One Sports Wagering Operator license to the Wynn Resorts-operated Encore Boston Harbor.”
Caesars pulls out of Raynham Park partnership in MA...for now · SBC Americas · press · retrieved Oct 10, 2026
MGC approves eight civil penalties totaling $80,500 against five sports wagering operators · Sports Betting Dime · secondary · retrieved Oct 11, 2026
“improper allowance of prop bets on a Nebraska quarterback”
BetMGM Contacted Underage, Self-Excluded Gamblers, State Says · GamblingHarm.org · secondary · retrieved Oct 11, 2026
“The percentage of those emails where they cannot affirmatively say were over 21 is really disturbing”
Fanatics Fined $20K For Illegal College Wagering In Massachusetts · Covers.com · secondary · retrieved Oct 11, 2026
“voted on the fine Dec. 4 following a probe by its Investigations and Enforcement Bureau”
In the Matter of: Crown MA Gaming, LLC d/b/a DraftKings Noncompliance Incident, Decision · Massachusetts Gaming Commission · regulator report · retrieved Oct 11, 2026
“the Commission hereby fines DraftKings $450,000”
FanDuel fined $10k for improper sports bets in Massachusetts · CDC Gaming · secondary · retrieved Oct 11, 2026
“Massachusetts sports betting regulations prohibit any sports bets on in-state colleges or universities”
In the Matter of: Penn Sports Interactive, LLC Noncompliance Incident, Decision · Massachusetts Gaming Commission · regulator report · retrieved Oct 11, 2026
“PSI shall be fined $25,000 for violating G.L. c. 23N, § 4(c) and 205 CMR 256.04(6)(c)”
In the Matter of: DraftKings Potential Noncompliance Incident, Decision · Massachusetts Gaming Commission · regulator report · retrieved Oct 11, 2026
“the Commission hereby issues a $30,000 fine on DraftKings”
Massachusetts Gaming Commission Assessment of a Civil Administrative Penalty upon FBG Enterprises Opco, LLC, d/b/a Fanatics Betting and Gaming · Massachusetts Gaming Commission · regulator page · retrieved Oct 11, 2026
“the MGC adopted a civil assessment recommended by the Investigations and Enforcement Bureau ("IEB") in the amount of $10,000.00”
In the Matter of: Encore Boston Harbor Potential Noncompliance Incident, Decision · Massachusetts Gaming Commission · regulator report · retrieved Oct 11, 2026
“Encore did not demonstrate that it had its vendors under control”
In the Matter of: MGM Springfield Potential Noncompliance Incident, Decision · Massachusetts Gaming Commission · regulator report · retrieved Oct 11, 2026
“the Commission hereby issues a $20,000 fine on MGM”
In the Matter of: Plainridge Park Casino Potential Noncompliance Incident, Decision · Massachusetts Gaming Commission · regulator report · retrieved Oct 11, 2026
“the Commission hereby issues a $20,000 fine on PPC”
Encore Boston Harbor Fined for Sports Wagering Catalog Noncompliance (Press release 23-069) · Massachusetts Gaming Commission · press · retrieved Oct 11, 2026
“The Massachusetts Gaming Commission (MGC) has issued a fine of $10,000 to Encore Boston Harbor”
Massachusetts sues Kalshi over sports prediction markets · WBUR · secondary · retrieved Oct 11, 2026
“is offering sports wagering under the guise of 'event contracts' to Massachusetts residents without the required licensure”
Massachusetts Attorney General's Office Issues Cease-and-Desist Letters to Two Online Gambling Operators for Illegal Offshore Casino and Sports Betting Operations · Public Gaming (reproducing Massachusetts AG release) · secondary · retrieved Oct 11, 2026
“public health harms associated with sports betting and gambling”
NIGC FY 2025 Gross Gaming Revenue Report · National Indian Gaming Commission · regulator report · retrieved Oct 11, 2026
“FY 2025’s GGR of $46.2 billion marks the highest ever GGR for the Indian gaming industry.”
Voluntary Self-Exclusion from Massachusetts Casinos Hits Milestone · Massachusetts Gaming Commission · regulator page · retrieved Oct 10, 2026
Office of Problem Gambling Services Annual Report, Fiscal Year 2023 · Massachusetts Department of Public Health · government other · retrieved Oct 11, 2026
Office of Problem Gambling Services FY25 Budget Overview · Massachusetts Department of Public Health · government other · retrieved Oct 11, 2026