States / Nebraska
Nebraska
- Voters approved casino games and sports betting at licensed racetracks in 2020, and the state now has five casino properties.
- All games of chance are taxed at a single 20% of gross gaming revenue.
- Sports betting is retail-only, and online sports betting and online casinos are not authorized.
More detail
- Casinos. Nebraska voters approved constitutional amendments in November 2020 authorizing casino-style "games of chance" (including sports wagering) at licensed racetrack enclosures. This ended the state's long-standing racing-only gaming history. Casino gaming phased in from 2022 (first temporary casino) through 2024-2025 (permanent casinos, including Lake Mac Casino Resort in Ogallala, opened August 2025). The state now has five licensed casino properties.
- Regulator. The regulator was founded in 1935 as the Nebraska State Racing Commission. It was renamed the Nebraska Racing and Gaming Commission.
- Taxes. All games of chance, including sports wagering, are taxed at a single 20% of gross gaming revenue.
- Sports betting. Sports wagering is retail-only. Online and mobile sports wagering are not authorized, and Nebraska-team college betting is barred.
- Online casinos. Online casino gaming (igaming) is not authorized.
Reviewed Oct 10, 2026 · 23 sources
Legal status
LiveLegal, not launchedLimitedContestedProhibitedNot authorizedRepealedNA
| Vertical | Status | Launched | Model | Details |
|---|---|---|---|---|
| Sports (online) | Not authorized | NRGC: "Online and mobile sports wagering are not currently authorized in Nebraska."[1] | ||
| Sports (retail) | Live | Legalized Nov 3, 2020 | Competitive | In-person wagering only, at a designated sports-wagering area/kiosk inside a licensed racetrack enclosure casino; by 2025, sports wagering was active at all 5 licensed casino properties via 3 sportsbook platform providers (Kambi at WarHorse Lincoln/Omaha; Caesars Sportsbook at Harrah's Columbus; IGT at Grand Island Casino Resort and Lake Mac Casino Resort). Neb. Rev. Stat. § 9-1201 et seq.; Neb. Rev. Stat. § 9-1103 [2],[3] |
| Online casino | Not authorized | No statute authorizes online casino games; "game of chance" under the Racetrack Gaming Act is defined around in-person operation within a licensed racetrack enclosure.[2] | ||
| Online poker | Not authorized | [2] | ||
| Commercial casinos | Live | Jan 1, 2022 | Competitive | Five licensed racetrack-casino properties as of 2025: Harrah's Columbus Racing & Casino, WarHorse Casino Lincoln, WarHorse Casino Omaha, Grand Island Casino Resort, and Lake Mac Casino Resort & Racetrack (Ogallala, opened Aug. 19, 2025). First temporary casino opened in 2022; first permanent casinos opened in 2024; casino gaming expanded statewide through 2023. Neb. Rev. Stat. § 9-1201 et seq. (Nebraska Racetrack Gaming Act); NRGC Title 296 [3],[4] |
| Tribal casinos | Limited | Monopoly Tribal | Nebraska has long refused to negotiate Class III tribal-state gaming compacts, so the Winnebago, Omaha, and Santee Sioux tribes' gaming on their Nebraska reservations has historically been limited to Class II (bingo-style electronic pull-tab/bingo) gaming under IGRA, not Class III casino-style games. The Santee Sioux Nation's Ohiya Casino (opened 1996 on the Santee reservation in Knox County) was sued by the state shortly after opening over its game offerings, and secondary reporting as recently as 2013 described the state as still refusing to negotiate a Class III compact. The economically significant Class III casinos tied to the Winnebago and Omaha tribes (e.g., WinnaVegas near Sloan, Iowa, and the Omaha Tribe's casino near Onawa, Iowa) are physically located across the Missouri River on tribal trust land in IOWA, not Nebraska, and should not be confused with Nebraska's "WarHorse" casinos (Lincoln, Omaha) -- those are commercial racetrack-casino licenses developed by Ho-Chunk, Inc. (the Winnebago Tribe's economic-development corporation) under the Nebraska Racetrack Gaming Act, not Class III tribal-trust-land gaming, and are already counted under this file's casino_commercial vertical. A Ponca Tribe compact referenced in a BIA "deemed approved" listing could not be confirmed as Nebraska-specific (it may pertain to the Ponca Tribe's Iowa-side gaming interests); not resolved this session. No current Class III tribal casino operating within Nebraska's borders was confirmed.[5] | |
| Lottery | Live | Monopoly State | Draw games (Powerball, Mega Millions, Pick 5, Lotto America, Millionaire for Life, Pick 3, Pick 4, 2by2, MyDaY) and scratch games; minimum age 19 (lower than the state's 21+ casino/sports-wagering age).[6] | |
| iLottery | Not authorized | No source identified confirms the Nebraska Lottery sells tickets or e-instants directly online; Nelottery.com's MVP Club/ePLAYSLIPS app lets players scan/enter already-purchased tickets and play online 'contests' (second-chance drawings), not buy tickets. Online ticket purchase is instead handled by third-party couriers (see lottery_couriers), which the Lottery itself is not a party to.[6],[7] | ||
| Daily fantasy | Contested | Nebraska Racetrack Gaming Act regulations explicitly list "a fantasy sports contest" among wager types licensed sportsbooks may NOT accept as a sports wager; this reflects DFS being treated as distinct from licensed sports wagering, not a ruling on DFS's own legality, which was not independently confirmed this session.[1] | ||
| VGTs / VLTs | Not authorized | Slot/EGD machines confined by statute to licensed racetrack-casino properties; no standalone bar/tavern VGT program identified.[2] | ||
| Historical horse racing | Not authorized | No HHR-machine statute identified; Nebraska's 'games of chance' framework (slots, table games, ETGs, sports wagering) at racetrack casinos does not separately reference historical horse racing machines.[2] | ||
| Sweepstakes casinos | Not authorized | No Nebraska sweepstakes-casino ban, enabling statute, or AG cease-and-desist action was identified; 2026 industry roundups of state sweepstakes-ban activity do not list Nebraska among enacting or actively considering states, and a further search of the Nebraska Attorney General's site found only decades-old riverboat/casino opinions, nothing addressing dual-currency sweepstakes platforms. Treated as not_authorized: gray-market presence under the general gambling statute, without a specific authorization or ban, per the research guide.[8],[9] | ||
| Prediction markets | Not authorized | Corrected from "unknown" to "not_authorized" per the national prediction-markets rule: re-checked on audit (2026-10-10), a further search of the Nebraska Attorney General and Nebraska Racing & Gaming Commission (NRGC meeting agendas/minutes through mid-2026) still turned up no Nebraska-specific cease-and-desist letter, lawsuit, or other state action against Kalshi/Polymarket-style prediction markets. National coverage of the 2025-2026 Kalshi multistate litigation wave names Iowa, Arizona, Ohio, Tennessee, Minnesota, Michigan, Massachusetts, Nevada, New Jersey, and others, but not Nebraska. Contracts are available to Nebraska residents statewide under claimed CFTC/federal preemption, with no Nebraska regulator, AG, or court action against them as of this file's as_of date. Nebraska sits in the 8th Circuit, which has not ruled on CEA preemption of state gambling law.[10] | ||
| Skill games | Contested | Nebraska's skill-game ("slot machine-like") terminals proliferated sharply in recent years; a 2011 Nebraska Supreme Court ruling held that certain such machines were predominantly games of skill (not chance) and thus not gambling. Legislative concern followed: a bill (reported as LB685 in 2024 reporting) would have imposed a 5% tax on net revenue from the devices and required operators to derive at least 60% of gross revenue from other business lines; a later report (exact year unconfirmed, "this July") describes an enacted law imposing a 5% tax on net operating revenue and requiring central-monitoring-system connection for most such devices. The precise enacted bill number, signing date, and effective date were not independently confirmed this session.[11],[12] | ||
| Card rooms | Not authorized | Games of chance confined by statute to licensed racetrack enclosures; no standalone card room framework identified.[2] | ||
| Lottery couriers | Live | Competitive | Jackpocket launched in Nebraska in June 2023 (the 16th state) and Lotto.com also sells Nebraska lottery products online, both operating as couriers that buy physical tickets from licensed retailers on a customer's behalf and deliver them electronically; a Nebraska Lottery spokesman (Neil Watson) stated the courier model does not violate the state's online-gambling prohibition because couriers are not themselves lottery retailers. Prizes over $500 must be claimed in person from the Lottery.[7] | |
| Pick'em fantasy | Not authorized | Same analysis as dfs: no Nebraska statute or NRGC rule distinguishes pick'em/player-vs-house fantasy formats; national pick'em operators (PrizePicks, Underdog) nonetheless operate in Nebraska on a skill-based fantasy-sports theory without NRGC enforcement, which regulates only racetrack-casino games and sports wagering, not fantasy sports.[1],[13] | ||
| Pari-mutuel | Live | Legalized Jan 1, 1935 | Competitive | NRGC originated in 1935 as the Nebraska State Racing Commission to regulate pari-mutuel horse racing; live Quarter Horse racing continues at Lake Mac Racetrack (Ogallala) and other licensed tracks tied to the casino properties. Neb. Rev. Stat. Ch. 2, Art. 12 (horse racing); NRGC racing statutes/rules [3] |
| Advance deposit wagering | Not authorized | Under current Nebraska law an unlicensed person/entity accepting pari-mutuel wagers (including an unlicensed ADW system) outside a licensed racetrack facility commits a Class I misdemeanor; a 2023 bill (LB642) to raise that to a felony and more clearly bar unlicensed ADW failed after Sen. Russ Karpisek moved to bracket it. No Nebraska Racing and Gaming Commission ADW operator license was identified in the NRGC's sports-betting/licensing pages or its 2025 annual report (which lists casino and vendor licensing but no ADW operator list); horse-race wagering in Nebraska functions only in person/on-track or via licensed simulcast at racetracks.[14],[15] | ||
| Charitable gaming | Live | Monopoly State | Keno ("city/county lottery") is run only by a county, city, or village after local voter approval at election; approved sponsors may license local businesses as keno sales-outlet locations, with the sponsoring municipality's approval. The Nebraska Dept. of Revenue's Charitable Gaming Division has licensed and regulated this activity since 1986, funded entirely by gaming taxes/fees rather than general state funds. Sponsors must undergo an annual compliance review of their keno activity. Minimum player age for keno is 19 (per a 2013 Dept. of Revenue ruling on player-access/self-service keno devices), lower than the 21+ minimum for racetrack-casino gaming and sports wagering. This is a separate statutory framework from, and not administered by, the NRGC; it predates and is distinct from the Nebraska Racetrack Gaming Act's casino regime. Keno revenue/tax-rate specifics were not independently located this session. Neb. Rev. Stat. §§ 9-601 to 9-653 (Nebraska County and City Lottery Act); Neb. Admin. Code Title 316, Ch. 35 (Charitable Gaming Regulations - County/City Lottery (Keno)) [16],[17] | |
| Esports betting | Limited | Competitive | The NRGC's Authorized Sports Wagering Menu (July 22, 2026) lists "Electronic Sports" as an approved wager-event category under Title 296, 13.003.02, with an Esports section (p. 12) naming specific approved titles/leagues including Call of Duty League, League of Legends Worlds/LEC/LCK/LPL/LCS, Dota 2 (ESL Pro League, DreamLeague, Esports World Cup), Counter-Strike 2 (ESL Pro League; PGL CS2 is "NO IN-GAME WAGERS"), and others, several marked "NO IN-GAME WAGERS" as a wager-type restriction. The companion Rejected/Restricted Wagers document also has an Esports heading (p. 4), confirming some esports events/markets have been turned down even as others are approved. As with all Nebraska sports wagering, esports betting is retail-only, in person at licensed racetrack-casino sportsbooks; no online/mobile channel is authorized.[18] | |
| Social casino | Live | Competitive | No Nebraska statute, NRGC rule, or AG action restricts free-to-play social casino apps with no cash-redeemable prize; such apps fall outside Nebraska's gambling definition (which requires risking something of value for a chance at a thing of value) and are treated as operational nationally, consistent with the research guide's default for this vertical.[2] |
Sports betting in Nebraska: status, tax rate, sportsbooks and bills →
Tax rates
| Vertical | Channel | Rate | Base | Tier | Promos deductible | Since | Statute |
|---|---|---|---|---|---|---|---|
| Commercial casinos | total | 20% | GGR | Yes | Jan 1, 2021 | Neb. Rev. Stat. § 9-1203 Single 20% gaming tax on gross gaming revenue applies to "all games of chance," a term statutorily defined to include slot machines, table games, and sports wagering alike -- i.e., Nebraska does not set a separate sports-wagering tax rate. "Gross gaming revenue" excludes redeemed promotional gaming credits (promo-deductible). [2] | |
| Sports (retail) | retail | 20% | GGR | Yes | Jan 1, 2021 | Neb. Rev. Stat. § 9-1203 Same unified 20%-of-GGR "games of chance" tax as casino_commercial; see that entry. [2] |
Rules and requirements
Casinos
- Number of commercial casinos/racinos operating
- 5[3]
License fees
- Commercial casino license fee summary
- One-time authorized gaming operator license fee of $5,000,000 per licensed racetrack enclosure, payable $1,000,000 at issuance and $1,000,000/year thereafter until paid in full; license term not less than 20 years, subject to a $50,000 annual review fee.Added on audit (2026-10-10), confirmed verbatim against Neb. Rev. Stat. § 9-1106(6) and (8) (fetched directly from nebraskalegislature.gov).[19]
Minimum age
- Minimum age to gamble in a commercial casino
- 21Neb. Rev. Stat. (Racetrack Gaming Act): "No person younger than twenty-one years of age shall play or participate in [a game of chance]..."[2]
- Minimum age to purchase lottery
- 19Nebraska Lottery site: "MUST BE 19."[6]
- Minimum age to place a sports wager
- 21[1]
Notes
- Free-text notes that fit no other field
- Research for this file was constrained by exhaustion of the session's WebSearch budget partway through; core verticals (sports wagering, racetrack casino gaming, pari-mutuel, tax structure) are primary-sourced from the Nebraska Racetrack Gaming Act statute PDF and the NRGC's 2025 Annual Report, but tribal gaming, DFS, city/charitable keno, sweepstakes, prediction markets, and skill games could not be verified and are marked unknown pending follow-up research with full search access.[20]
Sports betting rules
- Wagering on college sports allowed at all
- YesBetting on non-Nebraska college teams/events is permitted subject to the in-state-team restrictions above.[1]
- Wagering on in-state college teams allowed
- NoSportsbooks may not accept wagers on collegiate events held in Nebraska involving a Nebraska college/university team, individual Nebraska-team athlete performance bets in a single game (wherever held), or in-game wagers on Nebraska-team collegiate games (wherever held).[1]
- New online accounts must be created in person
- YesAll wagering must occur in person in a designated sports-wagering area; there is no mobile/online account structure.[1]
- Online sports wagering available statewide (not tethered to premises)
- No[1]
- Number of online sportsbooks live as of as_of date
- 0No online operators; 3 retail sportsbook platform providers (Kambi, Caesars Sportsbook, IGT) serve the 5 casino properties.[3]
Tax revenue
- Where gaming tax revenue goes (education fund
- Of the 20% gaming tax (applies uniformly to all games of chance including sports wagering), 75% goes to the state (2.5% Compulsive Gamblers Assistance Fund, 2.5% General Fund, 70% Property Tax Credit Cash Fund -- i.e., 14% of GGR), and the remaining 25% goes to the host county/city (split 50/50 if the racetrack enclosure is partly within city limits).[2]
Revenue
Tax revenueMonthly · Commercial casinos
Monthly3-month average
$2.0M$4.0M20252026Mar 2026 $3.3M$3.1M
| Vertical | Measure | 2026 | 2025 |
|---|---|---|---|
| Commercial casinos | GGR | $111M | $162M |
| Commercial casinos | Tax paid | $22.2M | $32.5M |
| Sports (retail) | GGR | $2.7M | $5.6M |
Commercial casinosMonthly GGR
Monthly3-month average
$10.0M$20.0M20252026Mar 2026 $16.6M$15.7M
Sports (retail)Monthly GGR
Monthly3-month average
$500K$1.0M20252026Nov 2025 $853K$157K
Commercial casinos by operator, last 12 months
| Operator | Channel | Handle | GGR | Share of GGR |
|---|---|---|---|---|
| Ho-Chunk, Inc. | retail | — | $85.8M | 51.03% |
| Elite Casino Resorts | retail | — | $59.1M | 35.11% |
| Caesars Entertainment | retail | — | $23.3M | 13.85% |
Sports (retail) by operator, last 12 months
| Operator | Channel | Handle | GGR | Share of GGR |
|---|---|---|---|---|
| Ho-Chunk, Inc. | retail | — | $3.4M | 65.71% |
| Elite Casino Resorts | retail | — | $1.2M | 22.82% |
| Caesars Entertainment | retail | — | $597K | 11.47% |
What these figures mean
- Commercial casinos: GGR is the "Total Gross Gaming Revenue" line for each racetrack casino, summed. Tax paid is the 20% state gaming tax on casino gross gaming revenue.
- Sports (retail): GGR is the "Sports Betting" line of each racetrack casino's gross gaming revenue, summed.
Revenue report sources (38)
- Nebraska Racing and Gaming Commission, State Gaming Tax Revenue Reporting, 2025-01
- Nebraska Racing and Gaming Commission, State Gaming Tax Revenue Reporting, 2025-02
- Nebraska Racing and Gaming Commission, State Gaming Tax Revenue Reporting, 2025-03
- Nebraska Racing and Gaming Commission, State Gaming Tax Revenue Reporting, 2025-04
- Nebraska Racing and Gaming Commission, State Gaming Tax Revenue Reporting, 2025-05
- Nebraska Racing and Gaming Commission, State Gaming Tax Revenue Reporting, 2025-06
- Nebraska Racing and Gaming Commission, State Gaming Tax Revenue Reporting, 2025-07
- Nebraska Racing and Gaming Commission, State Gaming Tax Revenue Reporting, 2025-08
- Nebraska Racing and Gaming Commission, State Gaming Tax Revenue Reporting, 2025-09
- Nebraska Racing and Gaming Commission, State Gaming Tax Revenue Reporting, 2025-10
- Nebraska Racing and Gaming Commission, State Gaming Tax Revenue Reporting, 2025-11
- Nebraska Racing and Gaming Commission, State Gaming Tax Revenue Reporting, 2025-12
- Nebraska Racing and Gaming Commission, State Gaming Tax Revenue Reporting, 2026-01
- Nebraska Racing and Gaming Commission, State Gaming Tax Revenue Reporting, 2026-02
- Nebraska Racing and Gaming Commission, State Gaming Tax Revenue Reporting, 2026-03
- Nebraska Racing and Gaming Commission, State Gaming Tax Revenue Reporting, 2026-04
- Nebraska Racing and Gaming Commission, State Gaming Tax Revenue Reporting, 2026-05
- Nebraska Racing and Gaming Commission, State Gaming Tax Revenue Reporting, 2026-07
- Nebraska Racing and Gaming Commission, State Gaming Tax Revenue Reporting, 2026-08
- Nebraska Racing and Gaming Commission, State Gaming Tax Revenue Reporting, 2025-01
- Nebraska Racing and Gaming Commission, State Gaming Tax Revenue Reporting, 2025-02
- Nebraska Racing and Gaming Commission, State Gaming Tax Revenue Reporting, 2025-03
- Nebraska Racing and Gaming Commission, State Gaming Tax Revenue Reporting, 2025-04
- Nebraska Racing and Gaming Commission, State Gaming Tax Revenue Reporting, 2025-05
- Nebraska Racing and Gaming Commission, State Gaming Tax Revenue Reporting, 2025-06
- Nebraska Racing and Gaming Commission, State Gaming Tax Revenue Reporting, 2025-07
- Nebraska Racing and Gaming Commission, State Gaming Tax Revenue Reporting, 2025-08
- Nebraska Racing and Gaming Commission, State Gaming Tax Revenue Reporting, 2025-09
- Nebraska Racing and Gaming Commission, State Gaming Tax Revenue Reporting, 2025-10
- Nebraska Racing and Gaming Commission, State Gaming Tax Revenue Reporting, 2025-11
- Nebraska Racing and Gaming Commission, State Gaming Tax Revenue Reporting, 2025-12
- Nebraska Racing and Gaming Commission, State Gaming Tax Revenue Reporting, 2026-01
- Nebraska Racing and Gaming Commission, State Gaming Tax Revenue Reporting, 2026-02
- Nebraska Racing and Gaming Commission, State Gaming Tax Revenue Reporting, 2026-03
- Nebraska Racing and Gaming Commission, State Gaming Tax Revenue Reporting, 2026-04
- Nebraska Racing and Gaming Commission, State Gaming Tax Revenue Reporting, 2026-05
- Nebraska Racing and Gaming Commission, State Gaming Tax Revenue Reporting, 2026-07
- Nebraska Racing and Gaming Commission, State Gaming Tax Revenue Reporting, 2026-08
Licensed operators
| Operator | Brand | Vertical | License | Status | Launched | Partner / venue |
|---|---|---|---|---|---|---|
| Caesars Entertainment | Harrah's Columbus Racing & Casino | Commercial casinos | active | 5944 Howard Blvd, Columbus, NE[4] | ||
| Elite Casino Resorts | Lake Mac Casino Resort & Racetrack | Commercial casinos | active | Aug 19, 2025 | Hastings Exposition and Racing, Inc. · Ogallala, NE[3],[21] | |
| Elite Casino Resorts | Grand Island Casino Resort | Commercial casinos | active | Hall County Livestock Improvement Association · 700 E. Stolley Park Rd, Grand Island, NE[4],[22] | ||
| Ho-Chunk, Inc. | WarHorse Casino Omaha | Commercial casinos | active | 6303 Q St., Omaha, NE[4],[4] | ||
| Ho-Chunk, Inc. | WarHorse Casino Lincoln | Commercial casinos | active | 7055 S 1st St, Lincoln, NE[4],[4] | ||
| Caesars Entertainment | Caesars Sportsbook (Harrah's Columbus) | Sports (retail) | active | Harrah's Columbus Racing & Casino[3] | ||
| IGT | Lake Mac Casino Resort Sportsbook | Sports (retail) | active | Aug 19, 2025 | elite-casino-resorts · Lake Mac Casino Resort & Racetrack[3] | |
| IGT | Grand Island Casino Resort Sportsbook | Sports (retail) | active | elite-casino-resorts · Grand Island Casino Resort[3] | ||
| Kambi Group | WarHorse Casino Omaha Sportsbook | Sports (retail) | active | ho-chunk-inc · WarHorse Casino Omaha[3] | ||
| Kambi Group | WarHorse Casino Lincoln Sportsbook | Sports (retail) | active | ho-chunk-inc · WarHorse Casino Lincoln[3] |
Tribal gaming
Tribal gaming revenue in the NIGC St. Paul Region
NIGC St. Paul RegionFederal fiscal years
$2.0B$4.0B$6.0BFY2019FY2021FY2023FY2025$5.3B
The National Indian Gaming Commission reports revenue only by region. This region also includes Indiana, Iowa, Michigan, Minnesota, Wisconsin.[23]
Economy
- Adults 21 and over
- 1.4M (2024; 2.0M residents)
- Gambling revenue per adult
- $117 in 2025 · 20th of 27 states with a full year of reports$168M kept by operators from commercial casinos, sports (retail), divided by adults 21 and over. Tribal casinos and the lottery are not included.
- Gambling taxes collected
- $38.2M in FY2025 · 0.52% of all state taxes
- Gambling jobs
- 670 in 2024 · $39,565 average annual payUndercount: the Bureau of Labor Statistics withholds some figures to protect individual employers.
Gambling taxes collectedState fiscal years
$20.0M$40.0MFY2013FY2016FY2019FY2022FY2025$38.2M
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
250500750201420162018202020222024670
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, 2024
| Industry | Ownership | Employers | Jobs | Average pay |
|---|---|---|---|---|
| Gambling industries | privately owned | withheld | ||
| Casino hotels | privately owned | 4 | 670 | $39,551 |
Taxes by fiscal year
| Fiscal year | Amusement taxes | Pari-mutuel taxes | Share of state taxes |
|---|---|---|---|
| FY2025 | $37.2M | $1.0M | 0.52% |
| FY2024 | $22.5M | $661K | 0.28% |
| FY2023 | $8.2M | $151K | 0.11% |
| FY2022 | $8.2M | $175K | 0.11% |
| FY2021 | $6.6M | $180K | 0.10% |
| FY2020 | $6.7M | $116K | 0.12% |
| FY2019 | $6.5M | $137K | 0.12% |
| FY2018 | $6.5M | $138K | 0.12% |
| FY2017 | $6.3M | $154K | 0.13% |
| FY2016 | $7.4M | $160K | 0.15% |
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, 2024 annual averages, NAICS 7132 (Gambling industries)
Timeline
- Aug 19, 2025 · Launched · Commercial casinosLake Mac Casino Resort & Racetrack opens in Ogallala, generating $4.42M GGR in its first year[3]
- Jan 1, 2024 · Launched · Commercial casinosFirst permanent casinos open in Nebraska[3]
- Jan 1, 2023 · Expanded · Commercial casinosCasino gaming operations expand statewide[3]
- Jan 1, 2022 · Launched · Commercial casinosCommission assumes gaming oversight; first temporary casino opens in Nebraska[3]
- Nov 3, 2020 · Ballot Measure · Commercial casinosNebraska voters approve constitutional amendments authorizing casino gaming (including sports wagering) at licensed racetrack enclosures[3],[2]
- Jan 1, 1996 · Launched · Tribal casinosSantee Sioux Nation opens Ohiya Casino on its Nebraska reservation; state sues shortly after over game offerings (secondary-sourced; date approximate)[5]
- Jan 1, 1935 · Other · Pari-mutuelNebraska State Racing Commission established to regulate pari-mutuel horse racing[3]
Regulators
- Nebraska Racing and Gaming Commission (NRGC) — Commercial casinos, Sports (retail), Pari-mutuel
- Nebraska Lottery — Lottery
- Nebraska Department of Revenue, Charitable Gaming Division — Charitable gaming
Sources
- Sports Betting · Nebraska Racing and Gaming Commission · regulator page · retrieved Oct 10, 2026
“Online and mobile sports wagering are not currently authorized in Nebraska.”
- Nebraska Racetrack Gaming Act - Current Statute (Neb. Rev. Stat. Ch. 9) · Nebraska Racing and Gaming Commission (official compilation) · statute · retrieved Oct 10, 2026
“An annual gaming tax is imposed on gross gaming revenue generated by authorized gaming operators within licensed racetrack enclosures from the operation of all games of chance equal to twenty percent of such gross gaming revenue.”
- NRGC 2025 Annual Report · Nebraska Racing and Gaming Commission · regulator report · retrieved Oct 10, 2026
“In 2020, Nebraska voters approved constitutional amendments authorizing casino gaming at licensed racetrack facilities.”
- Gaming Facilities · Nebraska Racing and Gaming Commission · regulator page · retrieved Oct 10, 2026
“WarHorse Casino Lincoln; WarHorse Casino Omaha”
- Secondary reporting on Nebraska tribes' Class II-only reservation gaming and refusal to negotiate Class III compacts (Santee Sioux Ohiya Casino; Winnebago/Omaha Class III casinos located in Iowa) · Indianz.com and related tribal-gaming press (secondary/press aggregation, circa 2012-2013 reporting) · secondary · retrieved Oct 10, 2026
- Nebraska Lottery - official site · Nebraska Lottery · regulator page · retrieved Oct 10, 2026
“MUST BE 19”
- Nebraska's New Lottery App Lets People Buy Tickets Online · Government Technology · press · retrieved Oct 10, 2026
- Indiana Regulator Predicts 9 States Will Consider Sweeps Bans In 2026 · Sweepsy.com (industry tracker) · secondary · retrieved Oct 10, 2026
- Nebraska Attorney General's Office — opinions listing · Nebraska Attorney General · government other · retrieved Oct 10, 2026
- Iowa loss for Kalshi adds to string of federal court troubles · SBC Americas · press · retrieved Oct 10, 2026
- 'The house always wins': Nebraska leaders determined to get handle on 'skill games' · Flatwater Free Press · press · retrieved Oct 10, 2026
- Skills Games operations would face more taxes, regulation under bill advanced Monday · Rural Radio Network · press · retrieved Oct 10, 2026
- Nebraska Daily Fantasy Sports · BettingUSA · secondary · retrieved Oct 10, 2026
- LB642 (2023) — General Affairs committee update · Nebraska Legislature · bill · retrieved Oct 10, 2026
- Nebraska Racing and Gaming Commission 2025 Annual Report · Nebraska Racing and Gaming Commission · government other · retrieved Oct 10, 2026
- Nebraska County and City Lottery Act (keno statute compilation) · Nebraska Department of Revenue, Charitable Gaming Division · statute · retrieved Oct 10, 2026
- Charitable Gaming Press Kit · Nebraska Department of Revenue, Charitable Gaming Division · regulator page · retrieved Oct 10, 2026
“Since 1986, the Nebraska Department of Revenue Charitable Gaming Division has been responsible for the licensing and regulation”
- Nebraska Authorized Sports Wagering Menu (July 22, 2026) · Nebraska Racing and Gaming Commission · regulator page · retrieved Oct 10, 2026
“Electronic Sports ... Esports / Activision / Call of Duty League (CDL) / Riot Games / League of Legends World Championship / Dota 2 / Electronic Sports League (ESL) Pro League / Counter-Strike 2 (CS2) / Professional Gamers League (PGL) CS2 - NO IN-GAME WAGERS”
- Neb. Rev. Stat. § 9-1106 Commission; powers and duties · Nebraska Legislature (Revised Statutes) · statute · retrieved Oct 10, 2026
“Impose a one-time authorized gaming operator license fee of five million dollars on each authorized gaming operator for each licensed racetrack enclosure... license of not less than twenty years... annual review by the commission and receipt... of a fifty-thousand-dollar annual review fee.”
- Nebraska Racing and Gaming Commission - Home · Nebraska Racing and Gaming Commission · regulator page · retrieved Oct 10, 2026
- Nebraska Commission Approves $100M Casino Resort & Quarter Horse Racetrack Transfer · Stallion eSearch · secondary · retrieved Oct 10, 2026
“Hastings Exposition and Racing, Inc. to transfer its state-issued horse racing license from Fairplay Park to Ogallala”
- Elite Casino Resorts to Operate $100 Million Grand Island Casino Resort at Fonner Park · World Casino Directory / Soloazar · secondary · retrieved Oct 10, 2026
“Fonner Park's owner, the Hall County Livestock Improvement Association, teamed with Iowa-based Elite Casino Resorts to transform the storied horse racetrack into a casino resort destination.”
- 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.”