States / Nevada

Nevada

Nevada is the original U.S. gambling market, with commercial casinos legal since 1931 and single-game sports betting since 1949.
It is the only state whose constitution bans a lottery.
The Gaming Control Board is the lead litigant against Kalshi and won a Ninth Circuit ruling in August 2026.

More detail

Legal framework. Commercial casino gaming has been legal since 1931 and single-game sports wagering since 1949. That was decades before PASPA grandfathered the state in.
Taxes. Casinos, sports pools, and online poker (but not full online casino) are taxed under one tiered percentage fee on gross revenue (NRS 463.370).
Lottery. Nevada has no state lottery. It is the only state whose constitution bans one.
Prediction markets. In 2025-2026 the Gaming Control Board has been the lead litigant against Kalshi's unlicensed sports-event contracts. It won a Ninth Circuit ruling in August 2026 that Kalshi's sports contracts are not CFTC-exempt swaps.

Reviewed Oct 10, 2026 · 29 sources

Legal status

LiveLegal, not launchedLimitedContestedProhibitedNot authorizedRepealedNA

Vertical	Status	Launched	Model	Details
Sports (online)	Live	2010	Competitive	Mobile apps (American Wagering/Leroy's, William Hill, now Caesars, others) available statewide, but new accounts must be registered in person at a licensed sportsbook; remote registration proposals have not been adopted as of 2026. NRS 463.750; Regulation 22 (mobile wagering) [1],[2]
Sports (retail)	Live	1975	Competitive	Legal at Turf Clubs from 1949; expanded into retail casino sportsbooks starting 1975 (Union Plaza). Grandfathered under PASPA (1992) as the only state with full single-game betting. NRS 463.01865 (sports pool definition); NRS 463.370 [3],[4]
Online casino	Not authorized			Interactive gaming under Regulation 5A is limited to poker; blackjack, roulette, slots and other banked casino games were excluded when the regulation was adopted in 2011 due to land-based industry opposition. A 2021 proposal to remove the poker-only limit was shelved; 2026 Regulation 5A amendments addressed definitions and interactive systems but did not add banked casino games.[5],[6]
Online poker	Live	2013	Competitive	Ultimate Poker launched the first legal real-money online poker site in the U.S. in April 2013. Nevada entered the first interstate online-poker liquidity-sharing compact with Delaware in Feb. 2014 (live March 2015); New Jersey, Michigan and Pennsylvania later joined the Multi-State Internet Gaming Agreement (MSIGA). NRS 463.750; Regulation 5A [2],[7]
Commercial casinos	Live	1931	Competitive	Governor Fred Balzar signed Assembly Bill 98 on March 19, 1931, legalizing open-wheel/table gambling statewide; Nevada issues 'nonrestricted' licenses (16+ slots or any table games) and 'restricted' licenses (up to 15 slots, no other games) to bars, taverns, grocery and convenience stores. NRS 463 (Nevada Gaming Control Act) [3]
Tribal casinos	Limited		Monopoly Tribal	Several Nevada tribes (e.g., Pyramid Lake Paiute, Te-Moak Tribe of Western Shoshone, Walker River Paiute, Washoe Tribe) hold IGRA Class III compacts with the state, mostly slots-only facilities, smaller in scale than the state's commercial casino industry. Current full compact count is secondary-source only. 25 U.S.C. 2701 et seq. (IGRA) [8]
Lottery	Prohibited			Nevada's 1864 Constitution copied California's lottery ban; it is the only state whose constitution specifically bars a state lottery, and remains one of five states with no lottery. A 1990 amendment carved out charitable raffles/drawings only. A repeal resolution (AJR5) passed the Legislature in 2023 and needed a second passage before going to voters, expected as a 2026 ballot question. Nev. Const. art. 4, § 24 [9],[10]
iLottery	Not authorized			No state lottery exists, so there is no iLottery product.[9]
Daily fantasy	Limited		Hybrid	In October 2015 the Gaming Control Board found that daily fantasy sports constitutes a sports pool/wagering under Nevada law and requires a sports-pool license; DraftKings and FanDuel suspended Nevada operations rather than seek licensure. Only licensed sports-pool operators may legally offer DFS-style contests. NRS 463.01865 [11]
VGTs / VLTs	Limited		Competitive	Nevada's "restricted gaming license" (up to 15 slot machines, no other games) at bars, taverns, grocery and convenience stores functions similarly to other states' VGT programs, but is licensed as ordinary slot-machine gaming under NRS 463, not a separate VGT category. NRS 463.373; NRS 463.0189 (restricted license) [12]
Historical horse racing	Not authorized			No Nevada statute or Gaming Control Board regulation authorizes historical horse racing (HHR) terminals; a second research pass (targeted search) found no HHR-specific Nevada legislation or licensing action. Nevada's broad commercial slot-machine licensing under NRS 463 makes an HHR workaround unnecessary, unlike HHR states that otherwise ban slots.[13]
Sweepstakes casinos	Contested			Nevada has no statute naming dual-currency sweepstakes casinos specifically, but SB 256 (2025) raised penalties for unlicensed online gambling operators (civil disgorgement of profits; playing through an unlicensed operator upgraded from misdemeanor to gross misdemeanor with up to 1 year jail). Most national sweepstakes-casino operators (e.g., Ruby Sweeps, exiting Aug. 15, 2025) have voluntarily blocked Nevada.[14],[15]
Prediction markets	Contested			Nevada sits in the Ninth Circuit. Gaming Control Board sent Kalshi a cease-and-desist letter (March 2025); Kalshi sued and won a preliminary injunction (April 2025, Judge Andrew P. Gordon, D. Nev., docket 2:26-cv-00406 line of litigation); Gordon dissolved the injunction (Nov. 2025); the Ninth Circuit affirmed in KalshiEX, LLC v. Assad, No. 25-7516 (9th Cir. Aug. 28, 2026), holding Kalshi's sports-event contracts are not CFTC-preempted swaps because the CEA's swap definition requires a nexus to a financial/economic/commercial consequence, not a sporting outcome -- so Nevada's gambling law is not preempted as to sports contracts -- and remanded the separate election-contracts preemption question to the district court. Board has since pursued a civil enforcement action in Carson City District Court; Kalshi could seek en banc or Supreme Court review, and the ruling directly conflicts with the Third Circuit's Kalshi-friendly New Jersey decision (2026-04-06), raising the odds of eventual Supreme Court review.[16],[17],[18]
Skill games	Not authorized			No Nevada statute or regulation carves out unlicensed "skill game"/grey-machine terminals from NRS 463's broad gaming-device licensing requirement; a second research pass (targeted search) found no Nevada-specific grey-machine legislation or enforcement action, consistent with Nevada regulating virtually all gaming devices as licensed slot machines under NRS 463.[13]
Card rooms	Live	1931	Competitive	Poker/card rooms are not a separate license category; they operate as part of nonrestricted casino licenses under NRS 463. NRS 463 [13]
Lottery couriers	Not authorized			No state lottery exists for couriers to sell tickets for.[9]
Pick'em fantasy	Limited		Hybrid	Treated the same as DFS under the 2015 Gaming Control Board sports-pool determination; pick'em/player-vs-house products require a sports-pool license. PrizePicks and similar unlicensed operators do not operate legally in Nevada. NRS 463.01865 [11]
Pari-mutuel	Limited		Competitive	Nevada Gaming Commission licenses pari-mutuel meetings (trotting, pacing, chariot, cutter racing); live racing has sharply declined and most wagering is via simulcast. Corrected from an earlier research pass: live horse-race pari-mutuel handle is taxed at 2% under NRS 466.125 (not 3%); state fair associations, agricultural societies, county fair/recreation boards, and nonprofit race organizations pay a reduced 1% rate. NRS 466.125 was added by Stats. 1960, p. 188 and most recently amended by Stats. 1997, p. 3132 (intervening amendments in 1965, 1973, 1977, 1981, and 1987 per the statute's history note); which specific amendment set the current 2%/1% split rather than another subsection was not disambiguated. Separately, NRS 464.040 imposes an unrelated 3% tax on the total amount wagered on any race, sporting event, or other event for licensees under that chapter (off-track/other-event wagering operators), which is a distinct licensee category from on-track pari-mutuel racing under Chapter 466. NRS 466 [19],[20],[21]
Advance deposit wagering	Live		Competitive	Off-track and advance-deposit pari-mutuel wagering on races/events is licensed and taxed separately from on-track wagering under NRS Chapter 464 (3% tax on amount wagered, NRS 464.040); this is a distinct license category from on-track NRS 466 pari-mutuel. NRS 464 (off-track/other-event pari-mutuel wagering) [21]
Charitable gaming	Live			Charitable bingo/raffles are tiered by quarterly prize value: notification only if total prizes 2,500 dollars or less; registration (10 dollar fee) if 2,500-50,000 dollars; Gaming Control Board approval (25 dollar fee) if prizes exceed 50,000 dollars. Secondary source only (compliance-tracker figures, not verified against NRS/regulation text). NRS 462 (exempt/charitable lotteries) [22]
Esports betting	Limited		Competitive	Nevada sports pools may seek Gaming Control Board approval to offer wagering on individual esports events on a case-by-case basis under the general sports-pool event-approval process (NRS 463.01865), similar to other special sports-pool event approvals, but this is not a blanket statutory authorization of esports as a wagering category.[13]
Social casino	Live			Free-to-play, no-prize-redemption social casino apps fall outside NRS 463's gambling/gaming-device definitions (no thing of value is risked or won) and are not treated as licensed gambling by the Gaming Control Board; applying this database's national convention for pure social casino.[13]

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

Tax rates

Vertical	Channel	Rate	Base	Tier	Promos deductible	Since	Statute
Card rooms	retail	6.75% Poker/card rooms are not a separate license category; they operate as part of a nonrestricted casino license under NRS 463, so card-room revenue is taxed under the same NRS 463.370 tiered percentage fee as other nonrestricted gaming revenue (top tier 6.75% above $134,000/month).	GGR		No	Aug 1, 2003	NRS 463.370[13]
Commercial casinos	total	3.5% 3.5% on monthly gross revenue up to $50,000	GGR	$0–$50.0K	No	Aug 1, 2003	NRS 463.370(1)(a)[13],[12]
Commercial casinos	total	4.5% 4.5% on monthly gross revenue from $50,000 up to $134,000	GGR	$50.0K–$134K	No	Aug 1, 2003	NRS 463.370(1)(b)[13],[12]
Commercial casinos	total	6.75% 6.75% on monthly gross revenue exceeding $134,000 (top tier)	GGR	$134K–∞	No	Aug 1, 2003	NRS 463.370(1)(c) Increased via 2003 SB 8, effective Aug. 1, 2003; this remains the current top rate as of 2026. A 2020 ballot initiative proposing a 9.75% top rate on monthly revenue over $250,000 did not take effect (not enacted/approved). [13],[12]
Daily fantasy	online	6.75% DFS is not separately licensed; an Oct. 2015 Gaming Control Board ruling found DFS constitutes a 'sports pool' under NRS 463.01865, requiring a sports-pool license and taxing revenue under the same NRS 463.370 tiered percentage fee as other sports-pool/nonrestricted gaming revenue.	GGR		No	Oct 2015	NRS 463.370; NRS 463.01865[13]
Pick'em fantasy	online	6.75% Same 2015 Gaming Control Board 'sports pool' treatment extended to player-vs-house pick'em DFS formats; taxed under the same NRS 463.370 tiered percentage fee.	GGR		No	Oct 2015	NRS 463.370; NRS 463.01865[13]
Online poker	online	6.75% Online poker revenue taxed under the same NRS 463.370 percentage fee tiers as other nonrestricted gaming.	GGR		No	2013	NRS 463.370[13]
Pari-mutuel	retail	2% 2% tax on pari-mutuel money handled on horse races during a race meeting; a reduced 1% rate applies to state fair associations, agricultural societies, county fair/recreation boards, and nonprofit organizations conducting race meetings.	HANDLE		No	1997	NRS 466.125 NRS 466.125 was originally added by Stats. 1960, p. 188 and most recently amended by Stats. 1997, p. 3132 (with intervening amendments in 1965, 1973, 1977, 1981, and 1987); 1997 is used here as the most recent confirmed amendment date, though the specific session that set the current 2%/1% split was not disambiguated from the full history-note citation list. [20]
Sports (online)	online	6.75% Same NRS 463.370 tiered percentage fee as retail sports pools; top tier 6.75%.	GGR		No	2010	NRS 463.370[13]
Sports (retail)	retail	6.75% Same NRS 463.370 tiered percentage fee applies to sports-pool gross revenue as to other nonrestricted gaming revenue; top tier 6.75% above $134,000/month.	GGR		No	Aug 1, 2003	NRS 463.370 Nevada does not have a sports-specific statutory tax rate; sports-pool gross revenue (as defined in NRS 463.0161) is taxed under the same general percentage fee as casino games. [13]
VGTs / VLTs	retail	6.75% Nevada's restricted gaming license (up to 15 slot machines at bars/taverns/stores, NRS 463.373, NRS 463.0189) is not a separate VGT tax category; restricted-license slot revenue is taxed as ordinary nonrestricted-equivalent slot-machine gaming under the same NRS 463.370 tiered percentage fee.	GGR		No	Aug 1, 2003	NRS 463.370; NRS 463.373[13]

Rules and requirements

Casinos

Number of federally recognized tribes with Class III compacts: 0
Could not confirm a current total count of Nevada tribes with active Class III compacts from BIA/NIGC listings reviewed; several are documented (Pyramid Lake Paiute, Te-Moak, Walker River Paiute, Washoe Tribe, Moapa Band of Paiutes) but a full current count was not verified.
[8]

Online casino

Statutory cap on igaming skins/licenses: 0
Full online casino games (slots, blackjack, roulette, craps) are not authorized at all under Regulation 5A; only poker is permitted, so there is no "igaming" license as defined by this database's vocabulary.
[5]

Legislation

Summary of significant pending gambling legislation this session: AJR5, a constitutional amendment to repeal Nevada's lottery ban, passed the Legislature in 2023 and requires a second legislative passage before appearing on the ballot (expected 2026); resort industry opposition has been reported.[10]

License fees

Commercial casino license fee summary: Nonrestricted games license fee graduated by table count, e.g., $100/yr for 1 game up to $16,000 + $200/game over 16 (NRS 463.380); slot machine annual tax $250/machine, prorated monthly (NRS 463.385).[12]
iGaming license fee(s) and term: Interactive gaming operator license: $500,000 initial fee covering the first two years, then $250,000 annually (NRS 463.765); interactive gaming service provider $1,000/yr (NRS 463.677); interactive gaming systems manufacturer $125,000 initial (1 year), then $25,000/yr (NRS 463.760).[12]
Sports wagering license fee(s) and term: No separate sports-pool license fee tier; sports pools are licensed and taxed as nonrestricted gaming under NRS 463.370/463.380.[12]

Lottery

Third-party lottery couriers permitted: No
Not applicable; no state lottery exists.
[9]

Minimum age

Minimum age to gamble in a commercial casino: 21[12]
Minimum age for online casino: 21
Applies to online poker (only interactive-gaming product authorized).
[5]
Minimum age for pari-mutuel wagering: 21[19]
Minimum age to place a sports wager: 21
Nevada's general gambling age (21) applies to sports wagering as to other licensed gaming; not independently verified against a sports-specific statute section in this pass.
[12]
Typical minimum age at tribal casinos (per compact): 21
Typical minimum at Nevada tribal casinos per compact; not independently verified for every compact.
[8]

Notes

Free-text notes that fit no other field: Nevada's gaming tax structure (NRS 463.370) is unusual among states in taxing essentially all forms of nonrestricted gaming revenue — table games, slots, and sports wagering — under one tiered percentage-fee schedule, rather than separate statutory tax rates per vertical as in newer PASPA-era states.[12],[13]

Online poker

Member of the Multi-State Internet Gaming Agreement (MSIGA): Yes
Nevada was a founding member of the Multi-State Internet Gaming Agreement (MSIGA) with Delaware (2014); New Jersey, Michigan and Pennsylvania later joined.
[2],[7]

Prediction markets

Summary of the state's action against sports event contracts (C&D: Cease-and-desist letter (March 2025); litigation (Kalshi v. Nevada); Ninth Circuit ruled for Nevada Aug. 28, 2026 (sports contracts are not CFTC swaps); civil enforcement action filed in Carson City District Court.[16],[17]

Sports betting rules

Wagering on college sports allowed at all: Yes[4]
Wagering on in-state college teams allowed: Yes
Reversed a decades-old (1950s) ban in 2001; Nevada allows betting on UNLV and UNR games, with a $3,000 reporting threshold for unusual wagers, unlike many newer states that still exclude in-state teams.
[4]
New online accounts must be created in person: Yes
In-person registration was NOT dropped in 2021 or since: Nevada Independent reporting confirms Gaming Control Board rules still required in-person registration as of 2023-2024, keeping operators like DraftKings/FanDuel out of the state. Sightline Interactive separately petitioned the Commission to amend Regulation 5 for digital identity verification, and a Gaming Control Board workshop on remote verification under proposed Regulation 5.225 was canceled and had not been rescheduled per the most recent reporting found. Nevada remains the only major sports-betting state without remote registration as of this research.
[1]
Online sports wagering available statewide (not tethered to premises): Yes[1]

Sweepstakes

Statute or regulator action specifically bans dual-currency online sweepstakes casinos: No
SB 256 (2025) increased penalties on unlicensed online gambling generally rather than naming sweepstakes casinos explicitly; most operators have exited the state voluntarily.
[14]

Revenue

Tax revenueMonthly · Commercial casinos

Monthly3-month average

$50.0M$100M$150M20182020202220242026Jan 2025 $109M$84.2M

Vertical	Measure	2026	2025	2024	2023	2022	2021	2020	2019
Commercial casinos	GGR	$10.7B	$15.8B	$15.6B	$15.5B	$14.8B	$13.4B	$7.9B	$12.0B
Commercial casinos	Tax paid	$687M	$1.0B	$993M	$1.0B	$944M	$936M	$488M	$759M
Sports (retail)	GGR	$349M	$601M	$482M	$481M	$447M	$445M	$260M	$329M

Commercial casinosMonthly GGR

Monthly3-month average

$500M$1.0B$1.5B20182020202220242026Dec 2024 $1.5B$1.3B

Sports (retail)Monthly GGR

Monthly3-month average

$0$50.0M$100M20182020202220242026Sep 2024 $80.9M$40.3M

What these figures mean

Commercial casinos: GGR is the "Total Gaming" win line for all nonrestricted locations statewide. Tax paid is NGCB's own printed statewide percentage-fee dollar figure from its separate "Monthly Win and Percentage Fee Tax Collections" press release, keyed to the business month it names. Excludes restricted locations such as bars and taverns. tax_paid covers ALL nonrestricted gaming combined (table games, slots, and the sports pool); NGCB never splits it by vertical.
Sports (retail): GGR is the "Sports Pool" win line, which combines retail and mobile sports wagering. Mobile is not split out, so this series is all sports wagering despite the retail name. tax_paid is permanently blank -- NGCB's tax-collections report has no isolatable sports-pool-only figure (see casino_commercial's tax_label).

Revenue report sources (204)

Enforcement

Penalties against licensed companies

Date	Against	Action	Amount	What happened
Nov 13, 2025	Caesars Entertainment, Inc., and Desert Palace, LLC, dba Caesars Palace	Settlement Commercial casinos	$7.8M	Nevada regulators fined Caesars Entertainment $7.8 million over unsuitable methods of operation arising from illegal bookmaker Mathew Bowyer's activity at Caesars Palace, with most remedial conditions focused on AML-program enhancements.[23]
May 15, 2025	Wynn Las Vegas, LLC	Settlement Commercial casinos	$5.5M	Nevada regulators fined Wynn Las Vegas $5.5 million after former employees allowed international patrons to improperly transfer money for wagering and allowed prohibited proxy betting, violating the licensee's anti-money-laundering compliance program.[24]
Apr 17, 2025	MGM Resorts International, MGM Grand Hotel/Casino, and The Cosmopolitan of Las Vegas	Settlement Commercial casinos	$8.5M	Nevada regulators fined MGM Resorts International entities $8.5 million over AML-program deficiencies and employee failures tied to illegal bookmakers Wayne Nix and Mathew Bowyer wagering at MGM Grand and The Cosmopolitan of Las Vegas.[25]
Mar 20, 2025	Resorts World Las Vegas and its parent companies	Settlement Commercial casinos	$10.5M	Nevada regulators fined Resorts World Las Vegas $10.5 million and imposed AML-program and leadership conditions after an amended disciplinary complaint alleged unsuitable methods of operation from allowing illegal bookmakers Mathew Bowyer and Damien LeForbes to wager at the property without adequate source-of-funds checks.[26]
Mar 21, 2024	The Donald J. Laughlin Gaming Trust, dba Riverside Resort & Casino	Settlement Commercial casinos	$500,000	The Nevada Gaming Commission approved a $500,000 stipulated settlement, the largest of its kind, after Riverside security officers used excessive force against a patron and an employee in two 2022 incidents that the casino failed to report to the Control Board.[27]

Actions against unlicensed operators

Date	Against	Action	Amount	What happened
Mar 4, 2025	KalshiEX LLC, dba Kalshi	Cease and desist Prediction markets		The Nevada Gaming Control Board issued a cease-and-desist order to Kalshi over its event-based contracts on sports and election outcomes, calling the activity unlawful gaming without a license and setting a March 14, 2025 deadline to stop, warning of criminal and civil penalties.[28]

Tribal gaming

Compact notices in the Federal Register: 19 · first notice Jan 6, 1998, latest Apr 17, 2025

Tribal gaming revenue in the NIGC Phoenix Region

NIGC Phoenix RegionFederal fiscal years

$2.0B$4.0B$6.0BFY2019FY2021FY2023FY2025$4.2B

The National Indian Gaming Commission reports revenue only by region. This region also includes Arizona, Colorado, New Mexico. The region covers southern Nevada only.[29]

Compact notices

Published	Tribe	Notice	Federal Register
Apr 17, 2025	Pyramid Lake Paiute Tribe of the Pyramid Lake Reservation	Compact extended	90 FR 16171
Apr 10, 2023	Pyramid Lake Paiute Tribe	Compact extended	88 FR 21207
Jul 28, 2021	Pyramid Lake Paiute Tribe of the Pyramid Reservation	Compact extended	86 FR 40618
Aug 20, 2019	Pyramid Lake Paiute Tribe of the Pyramid Reservation	Compact extended	84 FR 43156
Jan 18, 2018	Washoe Tribe of Nevada and California	Amendment approved	83 FR 2667
Oct 23, 2015	Pyramid Lake Paiute Tribe	Compact extended	80 FR 64442
Oct 23, 2014	Te-Moak Tribe of Western Shoshone	Compact approved	79 FR 63437
Oct 23, 2014	Yerington Paiute Tribe	Compact approved	79 FR 63436
Mar 21, 2013	Pyramid Lake Paiute Tribe	Compact extended	78 FR 17428
May 23, 2012	Pyramid Lake Paiute Indian Tribe	Compact extended	77 FR 30550
Jul 6, 2010	Shoshone-Paiute Tribes	Compact approved	75 FR 38834
Feb 23, 2010	Pyramid Lake Paiute Indian Tribe	Compact approved	75 FR 8108
Mar 21, 2005	Reno-Sparks Indian Colony	Amendment approved	70 FR 13536
Jan 14, 2005	Pyramid Lake Paiute Indian Tribe	Compact extended	70 FR 2652
Jul 16, 2004	Washoe Tribe of Nevada and California	Compact took effect without action	69 FR 42764
Apr 30, 2004	Pyramid Lake Paiute Tribe	Compact extended	69 FR 23809
Apr 10, 2002	Pyramid Lake Paiute Tribe	Compact extended	67 FR 17436
Jan 7, 2000	Moapa Band of Paiute Indians	Compact approved	65 FR 1167
Jan 6, 1998	Pyramid Lake Paiute Tribe	Compact approved	63 FR 573

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

Economy

Adults 21 and over: 2.5M (2024; 3.3M residents)
Gambling revenue per adult: $6,642 in 2025 · 1st of 27 states with a full year of reports
$16.4B 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: $1.4B in FY2025 · 9.8% of all state taxes
Gambling jobs: 163K in 2025 · $54,010 average annual pay

Gambling taxes collectedState fiscal years

$500M$1.0B$1.5BFY2013FY2016FY2019FY2022FY2025$1.4B

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

100K200K201520172019202120232025163K

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

Industry	Ownership	Employers	Jobs	Average pay
Gambling industries	privately owned	451	10.3K	$42,140
Casino hotels	tribal and other government-owned	3	2,858	$44,704
Casino hotels	privately owned	144	150K	$55,005

Taxes by fiscal year

Fiscal year	Amusement taxes	Pari-mutuel taxes	Share of state taxes
FY2025	$1.3B	$77.3M	9.80%
FY2024	$1.3B	$68.6M	9.35%
FY2023	$1.4B	$40.0M	10.13%
FY2022	$1.5B	$3,000	10.39%
FY2021	$843M	$0	9.31%
FY2020	$877M	$3,000	9.28%
FY2019	$1.1B	$3,000	11.02%
FY2018	$998M	$3,000	10.90%
FY2017	$1.0B	$3,000	11.65%
FY2016	$1.0B	$3,000	12.70%

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

Aug 28, 2026 · Court Ruling · Prediction markets
Ninth Circuit rules Kalshi's sports-event contracts are sports bets, not CFTC-regulated swaps, siding with Nevada; remands election-contracts dispute[16],[18]
KalshiEX, LLC v. Assad, No. 25-7516 (9th Cir. Aug. 28, 2026) (3-0, published opinion; panel per secondary press reporting: Judge Ryan D. Nelson writing, concurrence by Judge Kenneth K. Lee). Docket number and published status confirmed via CourtListener docket listing; full opinion text was not retrievable (CourtListener opinion page is behind an AWS WAF bot challenge), so the panel composition and reasoning detail still rest on secondary press reporting.
Feb 26, 2026 · Regulation Adopted · Online poker
Nevada Gaming Commission adopts amendments to Regulation 5A sections 5A.020, 5A.060 and 5A.145[6]
Nov 2025 · Court Ruling · Prediction markets
Judge Andrew P. Gordon dissolves Kalshi's preliminary injunction against the Nevada Gaming Control Board[16]
Aug 15, 2025 · Other · Sweepstakes casinos
Ruby Sweeps exits the Nevada market[15]
Jun 2025 · Other · Sweepstakes casinos
SB 256 signed, increasing penalties for unlicensed online gambling operators (sweepstakes operators among those affected)[14]
Apr 2025 · Court Ruling · Prediction markets
Federal judge grants Kalshi a preliminary injunction against Nevada's cease-and-desist order[17]
Mar 2025 · Cease And Desist · Prediction markets
Nevada Gaming Control Board sends Kalshi a cease-and-desist letter over unlicensed sports-event contracts[17]
2023 · Other · Lottery
Legislature passes AJR5, a resolution to repeal Nevada's constitutional lottery ban, pending a required second passage before a public vote[10]
2021 · Other · Online casino
Gaming Control Board proposes (but does not adopt) amendments to Regulation 5A to remove the poker-only limit on interactive gaming[5]
2020 · Ballot Measure · Commercial casinos
Statewide initiative proposes raising top percentage-fee tier to 9.75% on monthly revenue over $250,000; did not take effect[12]
2017 · Compact Amended · Online poker
New Jersey joins the Nevada-Delaware MSIGA online poker compact[7]
Oct 2015 · Other · Daily fantasy
Gaming Control Board rules daily fantasy sports is a sports pool requiring a license; DraftKings and FanDuel suspend Nevada operations[11]
Mar 2015 · Launched · Online poker
Nevada and Delaware begin sharing online poker player pools under MSIGA[2]
Feb 25, 2014 · Compact Signed · Online poker
Nevada and Delaware sign the first interstate online-poker liquidity-sharing compact (MSIGA)[2]
Apr 2013 · Launched · Online poker
Ultimate Poker launches as the first legal real-money online poker site in the U.S.[2]
Dec 22, 2011 · Regulation Adopted · Online poker
Nevada Gaming Commission adopts Regulation 5A, authorizing licensed interactive gaming limited to poker[5]
Sep 2010 · Launched · Sports (online)
American Wagering (Leroy's) launches Nevada's first mobile sports-wagering app[1]
Aug 1, 2003 · Tax Change · Commercial casinos
SB 8 raises top-tier percentage fee on gross gaming revenue to 6.75% under NRS 463.370[12],[13]
Jan 2001 · Expanded · Sports (retail)
Gaming Commission lifts decades-old ban on betting involving UNLV and University of Nevada, Reno teams[4]
Oct 28, 1992 · Other · Sports (retail)
Congress enacts PASPA; Nevada grandfathered as the only state with existing full single-game sports wagering[3]
1990 · Other · Lottery
Voters amend Nevada Constitution to permit charitable raffles/drawings despite the general lottery ban[9]
1975 · Expanded · Sports (retail)
Legislature allows sports wagering inside retail casinos (Union Plaza becomes first casino sportsbook)[3]
1949 · Legalized · Sports (retail)
Nevada legalizes sports wagering at licensed Turf Clubs[3]
Mar 19, 1931 · Legalized · Commercial casinos
Governor Fred Balzar signs Assembly Bill 98, legalizing wide-open casino gambling statewide[3]

Regulators

Nevada Gaming Control Board — Commercial casinos, Sports (retail), Sports (online), Online poker, Pari-mutuel, Pick'em fantasy, Prediction markets
Revenue reports · License list · Self-exclusion
Nevada Gaming Commission — Commercial casinos, Sports (retail), Sports (online), Online poker, Pari-mutuel
Nevada Gaming Commission (Pari-Mutuel Wagering, NRS ch. 466) — Pari-mutuel
Office of the Nevada Attorney General — Charitable gaming, Skill games, Sweepstakes casinos

Sources

Casinos Pitch For Fully Remote Registration Of Nevada Sports Betting Mobile App Accounts · Legal Sports Report · press · retrieved Oct 10, 2026
Nevada and Delaware Sign First Online Interstate Poker Compact · Casino.org · press · retrieved Oct 10, 2026
PASPA history and Nevada's grandfathered exemption · The Lines · secondary · retrieved Oct 10, 2026
Gaming Control Board allows betting on Nevada college teams · Las Vegas Sun · press · retrieved Oct 10, 2026
Regulation 5A (adopted Dec. 22, 2011) — Interactive Gaming · Nevada Gaming Commission · regulation · retrieved Oct 10, 2026
Notice 2026-26: Adoption of amendments to regulations of the Nevada Gaming Commission and Nevada Gaming Control Board · Nevada Gaming Control Board · regulator page · retrieved Oct 10, 2026
US Online Poker Market Update — Interstate Compacts Expand · DeucesCracked · secondary · retrieved Oct 10, 2026
BIA/Office of Inspector General Tribal-State Gaming Compacts Database (Nevada entries) · U.S. Bureau of Indian Affairs · government other · retrieved Oct 10, 2026
Amazing America 250: Nevada's constitutional ban on state lotteries · KUTV · press · retrieved Oct 10, 2026
Resort industry looks to stop Nevada lottery proposal from reaching the ballot · The Nevada Independent · press · retrieved Oct 10, 2026
Nevada Gaming Control Board rules DFS is a sports pool requiring a license · Legal Sports Report · press · retrieved Oct 10, 2026
Tax & License Division — License Fees and Tax Rate Schedule · Nevada Gaming Control Board · regulator page · retrieved Oct 10, 2026
“Revenue exceeding $134,000: 6.75%”
NRS 463.370 — Percentage fee: Amount; computation; collection; deposit; use of certain proceeds · Nevada Legislature (public.law codification) · statute · retrieved Oct 10, 2026
“Four and one-half percent of all the gross revenue of the licensee which exceeds $50,000 per calendar month”
Nevada one step closer to criminalizing sweepstakes casinos (SB 256 coverage) · Public Gaming International · secondary · retrieved Oct 10, 2026
Ruby Sweeps Is Shutting Down In Nevada On Aug. 15 · Sweepsy · secondary · retrieved Oct 10, 2026
Ninth Circuit Rules Against Kalshi, Backs Nevada Gambling Law · Gambling.com · press · retrieved Oct 10, 2026
Nevada moves to block prediction market Kalshi after 9th Circuit ruling clears way · The Nevada Independent · press · retrieved Oct 10, 2026
KalshiEX, LLC v. Assad — Docket No. 25-7516 (9th Cir. 2026) · CourtListener (Free Law Project) · government other · retrieved Oct 10, 2026
NRS Chapter 466 — Pari-Mutuel Wagering · Nevada Legislature (public.law codification) · statute · retrieved Oct 10, 2026
NRS 466.125 — Tax on pari-mutuel wagering · Nevada Legislature (public.law codification); history note cross-checked at leg.state.nv.us · statute · retrieved Oct 10, 2026
“a tax of 2 percent on all pari-mutuel money handled on horse races during the race meeting”
NRS 464.040 — Tax on wagers · Justia (NRS codification) · statute · retrieved Oct 10, 2026
Charitable Gaming in Nevada · Harbor Compliance · secondary · retrieved Oct 10, 2026
Nevada Gaming Control Board and Caesars Entertainment, Inc. Enter into Proposed Stipulation for Settlement Regarding Disciplinary Complaint · Nevada Gaming Control Board · regulator page · retrieved Oct 11, 2026
“"The Stipulation includes a fine of $7,800,000 payable to Nevada's General Fund... The Complaint alleges unsuitable methods of operation arising from the activities at Caesars by illegal bookmaker, Mathew Bowyer."”
Nevada Gaming Control Board and Wynn Las Vegas Enter Into Proposed Stipulation for Settlement Regarding Disciplinary Complaint · Nevada Gaming Control Board · regulator page · retrieved Oct 11, 2026
“"The Stipulation includes a fine of $5,500,000 payable to Nevada's General Fund... activities related to unregistered money transmitting businesses, facilitating international monetary transactions, allowing proxy betting and other prohibited monetary transactions."”
Nevada Gaming Control Board and MGM Resorts International Enter Into Proposed Stipulation for Settlement Regarding Disciplinary Complaint · Nevada Gaming Control Board · regulator page · retrieved Oct 11, 2026
“"The Stipulation includes a fine of $8,500,000 payable to Nevada's General Fund... The Complaint's allegations center on the actions and failures of MGMRI's employees in relation to Mr. Nix and Mr. Bowyer, as well as deficiencies within MGMRI's anti-money laundering (AML) program."”
Nevada Gaming Control Board Enters Into Proposed Stipulation for Settlement with Resorts World Las Vegas · Nevada Gaming Control Board · regulator page · retrieved Oct 11, 2026
“"The Stipulation includes a fine of $10,500,000 payable to Nevada's General Fund... alleging unsuitable methods of operation primarily resulting from activities at the licensed property by illegal bookmakers Mathew Bowyer and Damien LeForbes."”
Nevada fines Laughlin casino record $500k for security guards roughing up patrons · KOLO 8 News Now / Nevada Independent reporting · press · retrieved Oct 11, 2026
“The commission approved a $500,000 fine... the highest ever assessed for an incident of its kind”
Nevada Gaming Control Board Issues Cease and Desist Order to Company Engaged in Unlawful Gaming · Nevada Gaming Control Board · regulator page · retrieved Oct 11, 2026
“"The NGCB today issued a cease and desist order to KalshiEX LLC, dba Kalshi, notifying the company that offering 'event-based contracts' on sporting events and election outcomes 'is unlawful in Nevada, unless and until approved as licensed gaming by the Nevada Gaming Commission.'"”
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.”