American Gambling Markets Atlas (AGMA)

States / New Mexico

New Mexico

More detail
  • Tribal gaming. Tribal Class III gaming runs at roughly 20+ casinos operated by a majority of the state's 23 federally recognized tribes and pueblos. They operate under Tribal-State Gaming Compacts (1997, with renewals and amendments in 2001, 2007 and 2015). The New Mexico Gaming Control Board oversees them on the state side.
  • Non-tribal gaming. Non-tribal "gaming operators" include five racetrack "racinos" and licensed fraternal and veterans clubs and similar non-profit locations. The state's Gaming Control Act (60-2E NMSA 1978) authorizes them to run slot-style gaming machines, with no table games. They are taxed at a 24.8% gaming tax on net take.
  • Lottery and racing. The New Mexico Lottery and pari-mutuel/simulcast horse racing run under their own statutes.
  • Sports betting. Starting in October 2018 (Santa Ana Star Casino, Pueblo of Santa Ana), a number of tribes began offering retail sportsbooks without any specific state sports-wagering statute. They rely on the theory that sports wagering is already a "Class III" gaming activity authorized by their existing compacts. It remains retail-only and tribal-only. There is no statewide mobile/online sports betting and no non-tribal commercial sports betting.
  • Online gaming. There is no igaming or online poker of any kind. The 2015 Compacts do not ban internet gaming outright. Section 17 instead provides that if internet gaming is ever authorized in the State, the State and each Tribe must reopen good-faith negotiations on compact adjustments.
  • Pending legislation. Repeated bills to legalize statewide mobile sports betting, racino-to-casino conversion, and commercial igaming (2019, 2021, 2024, 2026 sessions) have all died in committee or failed to advance. So have bills to codify advance-deposit horse-race wagering (2019, 2021).
  • Lottery couriers. A February 26, 2025 AG opinion concluded that DraftKings-owned lottery courier Jackpocket's app itself constitutes "internet gaming", triggering the Section 17 reopener. It also flagged likely violations of the Lottery Act's anti-markup and retailer-certificate provisions and the criminal bet-transmission-fee statute. Jackpocket exited New Mexico in March 2025.
  • Fantasy sports. A December 23, 2025 AG opinion applied the Gaming Control Act's four-part "game" test to daily fantasy sports. It found the "private context" and "no one profits except through winnings" factors likely weigh against DFS's legality, without issuing a categorical ruling.
  • Prediction markets. In mid-2026 the State sued prediction-market platform Kalshi over unlicensed sports-event-contract trading (AG lawsuit, Santa Fe First Judicial District Court, announced June 2026). Four tribes also sued Kalshi in a separate suit in May 2026: the Pueblos of Pojoaque, Sandia and Isleta and the Mescalero Apache Tribe. Polymarket then sued the AG and state gaming officials in federal court, seeking to head off similar enforcement against it.

Reviewed Oct 10, 2026 · 42 sources

Legal status

LiveLegal, not launchedLimitedContestedProhibitedNot authorizedRepealedNA
VerticalStatusLaunchedModelDetails
Sports (online)Not authorizedNo statewide mobile/online sports-wagering statute exists; the Gaming Control Act does not cover sports wagering and no tribal compact provision for online/mobile sports betting was identified. The Wikipedia "legality of gambling types" table lists New Mexico's "Online" sports-betting column as "No."[1]
Sports (retail)LimitedOct 16, 2018Monopoly TribalNo New Mexico statute specifically authorizes sports wagering. Beginning with Santa Ana Star Casino & Hotel (Pueblo of Santa Ana/Tamaya Nation) in October 2018, tribal casinos began offering retail sportsbooks on the legal theory that sports wagering is a "Class III" gaming activity already covered by their existing tribal-state compacts; operator USBookmaking managed the first book. Multiple other tribal casinos (e.g., Inn of the Mountain Gods) later added sportsbooks. Retail/tribal-premises only; no mobile or online component and no non-tribal commercial sportsbooks. Wagers on New Mexico and New Mexico State University teams were excluded at the first sportsbook.[2],[1]
Online casinoNot authorizedNeither the Gaming Control Act (which licenses only land-based gaming machines/non-house- banked card games at fixed premises) nor the 2015 tribal compacts authorize online casino games. Compact Section 17 is not itself a ban: it provides that "[i]n the event that internet gaming is authorized within the State, the State and the Tribe agree that they will reopen good faith negotiations" on compact adjustments. A February 2025 AG opinion applied this reopener clause to a lottery-courier app, concluding that a phone-based "first step of playing" is sufficient to constitute "internet gaming" for Section 17 purposes -- a reading that, if extended, would treat most igaming as compact-impacting even though no NM statute affirmatively authorizes it.[3],[4],[5],[6]
Online pokerNot authorizedNo statute authorizes online poker; the Gaming Control Act's "net take"/"gaming" definitions contemplate in-person play only. See igaming notes on the 2015 Compacts' Section 17 internet- gaming reopener (not an outright ban) and the AG's broad reading of "internet gaming" in the Jackpocket opinion.[7],[5]
Commercial casinosLiveHybridNon-tribal gaming is split between five racetrack "racinos" (Sunland Park Racetrack & Casino, Zia Park Casino Hotel & Racetrack, Ruidoso Downs/Billy the Kid Casino, SunRay Park & Casino, and the Downs at Albuquerque) and separately licensed non-racetrack "gaming operator" locations (fraternal/veterans clubs and similar), all limited by the Gaming Control Act to slot-style gaming machines; no table games at racinos. Act definitions distinguish "gaming operator," "gaming machine," and "net take"; tax and revenue- distribution rules (see tax_rates) are in 60-2E-47.
60-2E NMSA 1978 (Gaming Control Act)
[8],[7],[4],[9],[10],[11],[12],[13],[14]
Tribal casinosLive1997Monopoly TribalRoughly 20+ tribal Class III gaming facilities operate under compacts between the State of New Mexico and individual tribes/pueblos (e.g., Navajo Nation, Mescalero Apache, Jicarilla Apache, and most of the 19 Pueblos, including Isleta, Sandia, Santa Ana, Pojoaque, Ohkay Owingeh, Tesuque, San Felipe, Acoma and Laguna). Compacts were renegotiated/renewed in 2001, 2007 and again under the "2015 Compacts," which have been the subject of ongoing litigation over how revenue-sharing payments are calculated (see legal_events). The Pueblo of Jemez's 2015 Compact (BIA/DOI-published, Section 11(C)(2)) sets a tiered revenue-sharing schedule on "Adjusted Net Win" across three multi-year periods (2015-2018, 2018-2030, 2030-2037); see tax_rates for the full tier table. Other New Mexico tribes' 2015 compacts are understood to follow the same template schedule but were not individually verified in this research pass. The Gaming Control Board's own site (nmgcb.org) remained unreachable (HTTP 403) throughout.
Tribal-State Class III Gaming Compact (1997, amended/renewed 2001, 2007, 2015)
[15],[16],[8],[5]
LotteryLive1996Monopoly StateCreated by legislation signed April 5, 1995 (Lottery Board of Directors appointed August 14, 1995; first CEO began work November 20, 1995); Powerball launched October 20, 1996. Current in-house draw games include Roadrunner Cash, Pick 3 Plus and Pick 4 Plus, plus scratchers; net proceeds benefit the Legislative Lottery Scholarship program.
6-24 NMSA 1978 (New Mexico Lottery Act)
[17],[18],[19]
iLotteryNot authorizedThe New Mexico Lottery's own website lists only retail draw games and scratchers, with no online ticket sales/e-instants product as of this review.[18]
Daily fantasyContestedCompetitiveNew Mexico has no dedicated DFS statute. DraftKings and FanDuel continued operating in New Mexico as of this review, but a December 23, 2025 AG opinion (requested by the Gaming Control Board chairman) applied the Gaming Control Act's four-part "game" definition (60-2E-3(O)) to DFS and found the "private context" and "no one profits except through winnings" prongs likely weigh against DFS being lawful, while declining to issue a categorical ruling and noting legality would turn on case-specific fact-finding or legislative clarification. The opinion is persuasive, not binding, and no enforcement action followed as of this review.[20],[21],[22]
VGTs / VLTsLimitedHybridNon-racetrack "gaming operator" licensees (fraternal/veterans clubs and similar non-profit locations) may operate a limited number of slot-style "gaming machines" under the Gaming Control Act, functioning similarly to VGTs in other states; this review could not verify the exact per-location machine cap.
60-2E NMSA 1978 (Gaming Control Act)
[7],[4]
Historical horse racingNot authorizedNo New Mexico statute or Gaming Control Act provision authorizes historical horse racing (HHR) machines. The 2015 tribal compacts' Section 11(D)(2) exhaustively lists the only forms of non- tribal Class III gaming the State may permit without triggering compact-wide consequences -- state lottery, fraternal/veterans-organization machines, limited nonprofit fundraising, and licensed-racetrack pari-mutuel wagering plus a capped number of racetrack gaming machines -- and does not mention HHR.[7],[5]
Sweepstakes casinosContestedNo New Mexico statute, bill, or public AG/Gaming Control Board cease-and-desist action naming a specific sweepstakes-casino operator was identified, and New Mexico is not listed among the states that have enacted sweepstakes-casino bans. However, secondary sources conflict on the regulator's position: one industry tracker states the New Mexico Gaming Control Board (NMGCB) classifies sweepstakes platforms as illegal online gambling under NMSA § 30-19-2 (as of a May 2026 characterization), while not licensing, authorizing, or regulating them and recording no enforcement against individual players; another secondary source states flatly that New Mexico law does not address sweepstakes casinos and that the state has not challenged the model, with all major brands remaining active. Given this direct conflict about the regulator's own stated position (not merely a gap in coverage), marked contested rather than not_authorized. Neither source's underlying NMGCB notice or AG opinion was independently fetched and verified this pass.[23],[24],[25]
Prediction marketsContestedIn May 2026 the Pueblos of Pojoaque, Sandia and Isleta and the Mescalero Apache Tribe sued Kalshi in federal court alleging its sports-event contracts enable unlicensed sports gambling on/affecting tribal gaming markets. In June 2026 (announced ~June 4) NM AG Raul Torrez sued Kalshi in the First Judicial District Court (Santa Fe), alleging Kalshi operates an unlicensed sportsbook outside the tribal-compact/state-licensing framework that is the state's only lawful path to gaming, and citing a 2025 survey finding 3.9% of NM adults screened positive for problem gambling (vs. ~1% nationally). Kalshi maintains it offers federally regulated event contracts, not gambling, and had not sought a NM sportsbook license as of this review. Polymarket separately sued AG Torrez and state gaming officials in federal court seeking to preempt similar enforcement against it. No ruling in the New Mexico cases was identified as of this review. New Mexico sits in the Tenth Circuit, which (unlike the pro-Kalshi Third Circuit [NJ, Apr. 2026] or the anti-Kalshi Sixth Circuit [Sept. 2026] and Ninth Circuit [Nev., Aug. 2026]) had not itself ruled on Kalshi/CFTC-preemption exchange-trading litigation as of Oct. 2026 -- making New Mexico's own AG/tribal suits the most direct active litigation on point.[26],[27],[28],[29]
Skill gamesProhibitedNew Mexico Administrative Code 15.1.22.7 defines a "gaming machine" to include any coin/payment-activated device that, for consideration, affords a chance at anything of value "the award of which is determined by chance, even though accompanied by some skill" -- an unlicensed such device is an "illegal gaming machine" subject to seizure and forfeiture under the Gaming Control Act and NMSA § 30-19-10. The rule's narrow "amusement device" exemption (15.1.22.7(B), 15.1.22.8) covers only machines offering free replays (no cash/credit payout), requiring continuous player control for the whole game and no credit meter; Pace-O-Matic-style "skill game"/grey machines that pay cash or credits do not qualify for that exemption and are therefore treated as illegal unlicensed gaming machines outside licensed venues. (State ex rel. NM Gaming Control Board v. Ten Gaming Devices, 2005-NMCA-117, addressed forfeiture of slot-type machines in a private home and found them not subject to forfeiture on those facts, but did not create a commercial skill-game carve-out.)[30],[31]
Card roomsNot authorizedNo freestanding card-room statute was identified; non-house-banked card games exist only within licensed tribal or Gaming Control Act premises, not as standalone card rooms.[3]
Lottery couriersNot authorizedJackpocket (DraftKings) operated under a 2022 MOU with the NM Lottery Authority until a February 26, 2025 AG opinion (requested by the Governor and several Pueblo/tribal governors) concluded Jackpocket's app constitutes "internet gaming" triggering the 2015 Compacts' Section 17 reopener, likely violates the Lottery Act's anti-markup rule (6-24-15(A)) and retailer-certificate requirement (6-24-14(A), 6-24-32(A)) absent Lottery CEO authorization, and likely violates the criminal bet-transmission-fee statute (30-19-15) if the lottery is treated as pari-mutuel. Jackpocket suspended New Mexico operations in March 2025. The opinion is persuasive, not binding, and no lottery-courier-specific statute or Lottery Authority rule was independently identified.[6],[19]
Pick'em fantasyContestedCompetitiveNo New Mexico-specific statute or guidance distinguishes player-vs-house "pick'em" formats from traditional season-long/salary-cap DFS; the December 2025 AG opinion's four-factor game- definition analysis (see dfs) was not framed around any particular format and would likely apply similarly to pick'em products.[22]
Pari-mutuelLiveHybridLicensed racetracks (class A and class B) conduct pari-mutuel wagering with statutory retainage percentages and distributions to horse breeders'/horsemen's associations; intrastate and interstate simulcast wagering is expressly authorized and funded through retainage deductions.
60-1A NMSA 1978 (Horse Racing Act)
[32],[33],[34],[35]
Advance deposit wageringNot authorizedThe enacted Horse Racing Act definitions section reviewed (60-1A-2, subsections A-KK) defines "simulcast" but contains no "advance deposit wagering" term. Bills to add ADW (defining it as pari-mutuel wagering via a pre-funded account, not "gambling" under 30-19-2/-3, and directing Racing Commission rules for third-party technology providers) were introduced repeatedly -- HB636/SB564 (2019 session) and HB199/SB362 (2021 session) -- but none is reflected in the current enacted statute, indicating all failed to pass.[34],[36]
Charitable gamingLivePurpose section states the Act exists "to authorize and regulate certain games of chance" conducted "by licensed nonprofit organizations" (bingo and raffles).
60-2F NMSA 1978 (New Mexico Bingo and Raffle Act)
[37]
Esports bettingNot authorizedNo statute authorizes wagering on esports specifically; same absence of any sports-wagering statute applies as for sports_online.[1]
Social casinoLiveFree-to-play, no-prize-redemption social casino apps are not known to be restricted; New Mexico's criminal "bet" definition (30-19-1 NMSA 1978) requires an agreement where parties "agree that, dependent upon chance...the other party will become entitled to receive" money or property, which free-to-play social casino play does not involve.[21]

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

Tax rates

VerticalChannelRateBaseTierPromos deductibleSinceStatute
Commercial casinosretail26%
26% excise "gaming tax" on net take for most non-tribal gaming operators, the pre-2023 default rate that SB336 (Laws 2023) temporarily reduced to 24.8%; per the Legislative Finance Committee's analysis of HB159 (2024, which died), this rate is scheduled to resume 2027-07-01 absent further legislative action.
NET_REVENUEJul 1, 202760-2E-47 NMSA 1978[38]
Commercial casinosretail24.8%
24.8% excise "gaming tax" on net take for most non-tribal gaming operators (racetrack and non-racetrack); manufacturers/distributors are taxed separately at 10% of gross receipts. This tax is imposed in lieu of state/local gross receipts tax on gaming receipts. Racetrack licensees must direct portions of net take to horse purses and jockey insurance/compliance; nonprofit operators must direct part of remaining net take to charitable/educational purposes. The 24.8% rate is a temporary reduction enacted by SB336 (Laws 2023), which a Legislative Finance Committee fiscal analysis describes as reverting to 26% effective 2027-07-01 (a scheduled 1.2-percentage-point increase) unless further legislation intervenes. A 2024 bill (HB159) to cancel that scheduled increase was postponed indefinitely by committee on 2024-01-29, so as of this review the reversion to 26% is still scheduled to take effect. This review could not independently verify the rate's original (pre-2023) effective date.
NET_REVENUE202360-2E-47 NMSA 1978, as amended by Laws 2023, c. 122 (SB336)[4],[38]
Tribal casinosretail2%
2% of the first $6 million of Adjusted Net Win
NET_REVENUE$0–$6.0MJul 1, 20302015 Tribal-State Class III Gaming Compact, Section 11(C)(2)[5]
Tribal casinosretail9.5%
9.50% on Adjusted Net Win above the first $6 million, for Annual Adjusted Net Win under $20 million
NET_REVENUE$6.0M–$20.0MJul 1, 20302015 Tribal-State Class III Gaming Compact, Section 11(C)(2)[5]
Tribal casinosretail9.5%NET_REVENUE$20.0M–$40.0MJul 1, 20302015 Tribal-State Class III Gaming Compact, Section 11(C)(2)[5]
Tribal casinosretail10.25%NET_REVENUE$40.0M–$80.0MJul 1, 20302015 Tribal-State Class III Gaming Compact, Section 11(C)(2)[5]
Tribal casinosretail10.75%
10.75% of Adjusted Net Win above $80 million. "Adjusted Net Win" = combined Net Win from all Class III gaming machines, minus amounts paid under Section 4(E)(6), minus a tribal- regulatory-cost offset (starting at $416,000/year, rising 5% every five years from 2017), and adjusted for wide-area progressive machine amounts. Rate schedule and definitions taken verbatim from the Pueblo of Jemez tribal's 2015 compact (BIA-published, DOI-approved); other New Mexico tribes' 2015 compacts are understood to use the same template schedule but were not individually verified. Payments go quarterly to the State General Fund. Compact term runs through 2037-06-30; Section 11(D)(1) voids the tribe's revenue-sharing obligation if the State acts to restrict Indian gaming or expands non-tribal Class III gaming beyond the compact's enumerated carve-outs (state lottery; fraternal/veterans-club machines; licensed-racetrack pari-mutuel and machines; limited nonprofit fundraising).
NET_REVENUE$80.0M–∞Jul 1, 20302015 Tribal-State Class III Gaming Compact, Section 11(C)(2)[5]
Tribal casinosretail2%
2% of the first $6 million of Adjusted Net Win
NET_REVENUE$0–$6.0MJul 1, 20182015 Tribal-State Class III Gaming Compact, Section 11(C)(2)[5]
Tribal casinosretail8.75%
8.75% on Adjusted Net Win above the first $6 million, for Annual Adjusted Net Win under $20 million
NET_REVENUE$6.0M–$20.0MJul 1, 20182015 Tribal-State Class III Gaming Compact, Section 11(C)(2)[5]
Tribal casinosretail8.75%NET_REVENUE$20.0M–$40.0MJul 1, 20182015 Tribal-State Class III Gaming Compact, Section 11(C)(2)[5]
Tribal casinosretail9.5%NET_REVENUE$40.0M–$80.0MJul 1, 20182015 Tribal-State Class III Gaming Compact, Section 11(C)(2)[5]
Tribal casinosretail10%
10.00% of Adjusted Net Win above $80 million
NET_REVENUE$80.0M–∞Jul 1, 20182015 Tribal-State Class III Gaming Compact, Section 11(C)(2)[5]
Sports (retail)retail
No New Mexico statute specifically authorizes or taxes sports wagering; tribal casinos (e.g. Santa Ana Star Casino since Oct. 2018) offer retail sportsbooks on the theory that sports wagering is already a Class III gaming activity covered by their existing tribal- state compacts. Sports-wagering revenue is therefore not separately taxed: it falls within the same compact-based "Adjusted Net Win" revenue-sharing schedule already recorded under casino_tribal (see the tiered rows citing the Pueblo of Jemez 2015 compact), not a standalone sports-wagering tax.
OTHERNoOct 2018Individual tribal-state Class III gaming compacts (e.g. nm-2015-compact-jemez)[5]
VGTs / VLTsretail26%
Scheduled reversion to the pre-2023 default 26% rate effective 2027-07-01, same as casino_commercial above, absent further legislative action.
NET_REVENUEJul 1, 202760-2E-47 NMSA 1978[38]
VGTs / VLTsretail24.8%
Same 24.8% excise "gaming tax" on net take as casino_commercial above; 60-2E-47 NMSA 1978 taxes "non-tribal gaming operators" generally, which the Gaming Control Act (60-2E NMSA 1978) defines to include both racetrack licensees and the non-racetrack "gaming operator" licensees (fraternal/veterans clubs) that run the slot-style machines classified here as vgt; there is no separate, lower statutory rate for non-racetrack operators.
NET_REVENUE202360-2E-47 NMSA 1978, as amended by Laws 2023, c. 122 (SB336)[4],[38]

Historical rates

VerticalRateBasePeriodNotes
Tribal casinos · retail2%NET_REVENUEJul 1, 2015 – Jun 30, 2018[5]
Tribal casinos · retail8.5%NET_REVENUEJul 1, 2015 – Jun 30, 2018[5]
Tribal casinos · retail8.5%NET_REVENUEJul 1, 2015 – Jun 30, 2018[5]
Tribal casinos · retail9%NET_REVENUEJul 1, 2015 – Jun 30, 2018[5]
Tribal casinos · retail9%NET_REVENUEJul 1, 2015 – Jun 30, 2018[5]

Rules and requirements

Casinos

Number of commercial casinos/racinos operating
5
Five racetrack "racinos" -- Sunland Park Racetrack & Casino, Zia Park Casino Hotel & Racetrack, Ruidoso Downs/Billy the Kid Casino, SunRay Park & Casino, and the Downs at Albuquerque.
[8]
Number of tribal gaming facilities
22
Secondary casino-directory count of named New Mexico tribal gaming facilities (including two closed properties, Palace West and Camel Rock); actual operating count may differ slightly. Treat as approximate, not an official regulator figure.
[9]

Legislation

Summary of significant pending gambling legislation this session
No sports-betting, igaming, or ADW-expansion bill was pending as of this review; the 2026 Regular Session adjourned without enacting any. Recurring bill types that have failed in 2019-2024 include: statewide mobile/retail sports-betting authorization, racino-to-casino conversion, advance deposit wagering codification (2019, 2021), and cancellation of the scheduled 2027 gaming-tax rate increase (HB159, 2024, died). Watch the 2027 legislative session, when the 60-2E-47 rate reversion from 24.8% to 26% is scheduled to take effect absent further action.[38],[36]

Lottery

Date lottery began sales
1995-04-05
Date the enabling Senate bill was signed per the Lottery's own history timeline; first in-house sales followed, with Powerball added October 20, 1996.
[17]
Multistate games offered (Powerball
Powerball, Mega Millions, Lotto America
Current nmlottery.com homepage lists Powerball, Mega Millions, and Lotto America among multistate games, alongside in-state Roadrunner Cash, Pick 3 Plus and Pick 4 Plus.
[18]

Minimum age

Minimum age to gamble in a commercial casino
21
Secondary-source casino directory states "Minimum age for casinos is 21 years old."
[9]
Minimum age for charitable bingo/raffles
18[9]
Minimum age for pari-mutuel wagering
18
Secondary source states pari-mutuel/bingo wagering is "open to 18-year-olds."
[9]
Typical minimum age at tribal casinos (per compact)
21
Same secondary source applies the 21 minimum to New Mexico casinos generally, without distinguishing tribal from racino.
[9]

Notes

Free-text notes that fit no other field
New Mexico's general commercial-gambling crime statute (30-19-3 NMSA 1978) makes commercial gambling a fourth-degree felony; the companion definitions section (30-19-1) excludes from "bet" both "prizes in bona fide skill contests" and wagering "otherwise permitted by law," and excludes the state lottery and Gaming Control Act-licensed games from the "lottery" definition -- the statutory backdrop against which unauthorized verticals (igaming, online poker, esports betting, etc.) are presumptively prohibited absent specific authorization.[21],[27]

Prediction markets

Summary of the state's action against sports event contracts (C&D
Suit: NM AG Raul Torrez sued Kalshi (Santa Fe First Judicial District Court, announced ~June 4, 2026) alleging an unlicensed sportsbook; separately, four tribes sued Kalshi in federal court (May 2026).
Status changed materially since the first research pass; see verticals.prediction_markets and legal_events for detail, including Polymarket's countersuit against the AG.
[28],[29]

Sports betting rules

Wagering on in-state college teams allowed
No
At the first tribal sportsbook (Santa Ana Star, 2018), bets on New Mexico and New Mexico State University teams were not accepted.
[2]
Online sports wagering available statewide (not tethered to premises)
No
No statute authorizes online/mobile sports wagering statewide; tribal sportsbooks are retail/on-premises only.
[2],[1]

Sweepstakes

Statute or regulator action specifically bans dual-currency online sweepstakes casinos
No
No New Mexico-specific statute or regulatory ban identified as of this review; see verticals.sweepstakes_casino.
[25]

Tax revenue

Where gaming tax revenue goes (education fund
Lottery net proceeds fund the Legislative Lottery Scholarship program; racetrack gaming-tax distributions fund horse purses and jockey insurance/compliance costs; nonprofit gaming-operator licensees must direct part of remaining net take to charitable/educational purposes.[18],[4]

Tribal gaming

Compact notices in the Federal Register
58 · first notice Mar 22, 1995, latest Oct 26, 2017

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, Nevada. The region covers southern Nevada only.[42]

Compact notices

PublishedTribeNoticeFederal Register
Oct 26, 2017Pueblo of PojoaqueCompact approved82 FR 49654
Dec 30, 2016Pueblo of Santa AnaCompact approved81 FR 96477
Apr 4, 2016Pueblo of SandiaCompact approved81 FR 19235
Apr 4, 2016Pueblo of San FelipeCompact approved81 FR 19236
Dec 29, 2015Pueblo of NambeCompact approved80 FR 81352
Oct 23, 2015Pueblo of TesuqueCompact approved80 FR 64443
Oct 23, 2015Pueblo of Santa ClaraCompact approved80 FR 64443
Oct 23, 2015Pueblo of LagunaCompact approved80 FR 64442
Aug 14, 2015Pueblo of ZuniCompact approved80 FR 48910
Aug 13, 2015Ohkay OwingehCompact approved80 FR 48559
Jul 29, 2015Pueblo of TaosCompact approved80 FR 45230
Jul 28, 2015Pueblo of IsletaCompact approved80 FR 44992
Jun 22, 2015Navajo NationCompact approved80 FR 35668
Jun 22, 2015Pueblo of AcomaCompact approved80 FR 35668
Jun 22, 2015Pueblo of JemezCompact approved80 FR 35668
Jun 22, 2015Mescalero Apache Tribe of the Mescalero ReservationCompact approved80 FR 35668
Jun 22, 2015Jicarilla Apache NationCompact approved80 FR 35668
Oct 15, 2007Pueblo of LagunaCompact approved72 FR 58333
Jul 5, 2007Pueblo of TesuqueCompact approved72 FR 36717
Jul 5, 2007Pueblo of TaosCompact approved72 FR 36717
Jul 5, 2007Pueblo of Santa Clara and Ohkay OwingehCompact approved72 FR 36717
Jul 5, 2007Pueblo of Santa AnaCompact approved72 FR 36717
Jul 5, 2007Pueblo of SandiaCompact approved72 FR 36717
Jul 5, 2007Pueblo of San FelipeCompact approved72 FR 36717
Jul 5, 2007Pueblo of PicurisCompact approved72 FR 36717
Jul 5, 2007Pueblo of NambeCompact approved72 FR 36717
Jul 5, 2007Pueblo of IsletaCompact approved72 FR 36717
Aug 25, 2005Pueblo of PojoaqueCompact approved70 FR 49942
Aug 5, 2004Mescalero Apache TribeCompact approved69 FR 47459
Jan 16, 2004Navajo NationCompact approved69 FR 2617
Feb 8, 2002Pueblo of NambeCompact approved67 FR 6050
Jan 15, 2002Jicarilla Apache NationCompact approved67 FR 1981
Dec 20, 2001Pueblo of TaosCompact approved66 FR 65740
Dec 14, 2001Pueblos of Tesuque and San FelipeCompact approved66 FR 64856
Dec 14, 2001Pueblo of Santa Clara and AcomaCompact approved66 FR 64856
Dec 14, 2001Pueblo of Santa AnaCompact approved66 FR 64856
Dec 14, 2001Pueblo of SandiaCompact approved66 FR 64856
Dec 14, 2001Pueblo of San JuanCompact approved66 FR 64856
Dec 14, 2001Pueblo of LagunaCompact approved66 FR 64856
Dec 14, 2001Pueblo of IsletaCompact approved66 FR 64856
Nov 5, 1997Pueblo of the Jicarilla Apache TribeCompact took effect without action62 FR 59878
Nov 5, 1997Pueblo of Santa AnaCompact took effect without action62 FR 59878
Nov 5, 1997Pueblo of PicurisCompact took effect without action62 FR 59878
Oct 15, 1997Pueblo of San JuanCompact took effect without action62 FR 53650
Aug 29, 1997following Tribe/ PueblosCompact took effect without action62 FR 45867
Jun 12, 1995Pueblo of San Ildefonso of New MexicoCompact approved60 FR 31042
May 15, 1995Pueblo of NambeCompact approved60 FR 25978
Mar 22, 1995Pueblo of TesuqueCompact approved60 FR 15194
Mar 22, 1995Pueblo of TaosCompact approved60 FR 15194
Mar 22, 1995Pueblo of Santa ClaraCompact approved60 FR 15194
Mar 22, 1995Pueblo of Santa AnaCompact approved60 FR 15194
Mar 22, 1995Pueblo of SandiaCompact approved60 FR 15194
Mar 22, 1995Pueblo of San JuanCompact approved60 FR 15194
Mar 22, 1995Pueblo of San FelipeCompact approved60 FR 15194
Mar 22, 1995Pueblo of IsletaCompact approved60 FR 15194
Mar 22, 1995Pojoaque PuebloCompact approved60 FR 15194
Mar 22, 1995Mescalero Apache TribeCompact approved60 FR 15194
Mar 22, 1995Jicarilla Apache TribeCompact approved60 FR 15194

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

Name and terms of the statewide self-exclusion program
Statewide self-exclusion program required by the 2015 tribal compacts, Section 4(F)(2): State Gaming Representative maintains a list of persons voluntarily excluding themselves from all Gaming Facilities statewide; tribes must train staff to identify and remove self-excluded persons, purge them from marketing/players'-club lists, and require forfeiture of winnings, credits, tokens or vouchers received while excluded (forfeited amounts fund problem-gambling treatment/assistance programs). The list is confidential, not open to public inspection.[5]

Economy

Adults 21 and over
1.6M (2024; 2.1M residents)
Gambling taxes collected
$70.2M in FY2025 · 0.47% of all state taxes
Gambling jobs
7,280 in 2025 · $47,770 average annual pay
Undercount: the Bureau of Labor Statistics withholds some figures to protect individual employers.
Gambling taxes collectedState fiscal years
$25.0M$50.0M$75.0MFY2013FY2016FY2019FY2022FY2025$70.2M

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
5,00010.0K2015201720192021202320257,280

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

Gambling jobs by industry, 2025

IndustryOwnershipEmployersJobsAverage pay
Gambling industriestribal and other government-owned101,451$57,370
Gambling industriesprivately owned28922$46,750
Casino hotelstribal and other government-owned104,907$45,128
Casino hotelsprivately ownedwithheld

Taxes by fiscal year

Fiscal yearAmusement taxesPari-mutuel taxesShare of state taxes
FY2025$68.6M$1.6M0.47%
FY2024$68.4M$1.3M0.49%
FY2023$68.6M$952K0.48%
FY2022$71.5M$1.2M0.59%
FY2021$70.4M$1.1M0.95%
FY2020$73.2M$1.0M1.03%
FY2019$71.8M$842K0.98%
FY2018$69.5M$842K1.27%
FY2017$61.2M$842K1.16%
FY2016$73.7M$1.3M1.40%

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

  • Jul 1, 2027 · Tax Change · Commercial casinos
    Gaming Control Act's 60-2E-47 net-take gaming tax rate is scheduled to revert from 24.8% to 26% (SB336's temporary reduction expires; HB159, which would have cancelled this, died in 2024)[38]
    Laws 2023, c. 122 (SB336); Legislative Finance Committee fiscal analysis of HB159 (2024)
  • Jun 2026 · Enforcement Action · Prediction markets
    NM AG Raul Torrez sues Kalshi in Santa Fe First Judicial District Court, alleging an unlicensed sportsbook operating outside the tribal-compact/state-licensing framework; complaint cites a 2025 survey finding 3.9% of NM adults screened positive for problem gambling[28]
    Covers.com (Jun. 5, 2026); g3newswire.com
  • May 2026 · Other · Prediction markets
    Pueblos of Pojoaque, Sandia and Isleta and the Mescalero Apache Tribe sue Kalshi in federal court alleging its sports-event contracts enable unlicensed sports gambling affecting tribal gaming[29]
    Reported by thelines.com (Jun. 6, 2026) and fow.com
  • Dec 23, 2025 · Other · Daily fantasy
    NM AG Opinion 2025-17 applies the Gaming Control Act's four-part "game" definition (60-2E-3(O)) to daily fantasy sports, finding the private-context and no-one-profits-except-through-winnings prongs likely weigh against DFS legality, without a categorical ruling[22]
    New Mexico Attorney General Opinion No. 2025-17 (Dec. 23, 2025), requested by Gaming Control Board chairman Patrick Garrett
  • Mar 2025 · Restricted · Lottery couriers
    Jackpocket suspends New Mexico lottery-courier operations following the adverse AG opinion[39]
    DraftKings/Jackpocket statement reported by sbcamericas.com (Mar. 4, 2025) and covers.com (Mar. 7, 2025)
  • Feb 26, 2025 · Other · Lottery couriers
    NM AG Opinion 2025-07 concludes DraftKings-owned lottery courier Jackpocket's app constitutes "internet gaming" triggering the 2015 Compacts' Section 17 reopener, and likely violates Lottery Act anti-markup/retailer-certificate provisions and the criminal bet-transmission-fee statute[6]
    New Mexico Attorney General Opinion No. 2025-07 (Feb. 26, 2025), requested by the Governor and several Pueblo/tribal governors
  • Jan 29, 2024 · Other · Commercial casinos
    HB159 (2024), which would have cancelled the scheduled 2027-07-01 reversion of the 60-2E-47 gaming tax rate from 24.8% to 26%, is postponed indefinitely by House committee (effectively dies)[38]
    HB159 (2024 Regular Session); Legislative Finance Committee fiscal impact report
  • Jan 17, 2024 · Court Ruling · Tribal casinos
    New Mexico Supreme Court rules Class III compacts do not confer state-court jurisdiction over certain tribal tort claims[40]
    Sipp v. Buffalo Thunder Inc.
  • 2023 · Tax Change · Commercial casinos
    SB336 (Laws 2023, c. 122) temporarily reduces the Gaming Control Act's 60-2E-47 net-take gaming tax rate to 24.8%, with the pre-2023 26% rate scheduled to resume 2027-07-01[38]
  • 2021 · Other · Advance deposit wagering
    HB199 and SB362 (2021 session) would again have codified advance deposit wagering via licensed racetracks/third-party technology providers; neither is reflected in the current enacted statute, indicating both failed to pass[36]
  • 2019 · Other · Advance deposit wagering
    HB636 and SB564 (2019 session) would have codified advance deposit wagering on horse racing in the Horse Racing Act; neither is reflected in the current enacted statute, indicating both failed to pass[41]
  • Oct 16, 2018 · Launched · Sports (retail)
    Santa Ana Star Casino opens New Mexico's first tribal retail sportsbook: Pueblo of Santa Ana (Tamaya Nation) casino near Albuquerque launched a retail sportsbook (risk management by USBookmaking/Vic Salerno) on the theory sports wagering is already a Class III gaming activity under the tribe's existing compact; no NM statute authorizes sports wagering; bets on New Mexico/NMSU teams excluded; the AG's office said it would monitor and work with the Legislature on oversight[2]
  • Jun 22, 2017 · Court Ruling · Tribal casinos
    Pueblo of Isleta sues New Mexico over revenue-sharing calculation under 2015 Compacts[15]
    Pueblo of Isleta v. Martinez (D.N.M.); challenged the state's effort to retroactively count gaming-machine 'free play' credits as revenue when calculating revenue-sharing payments owed under the 2007 Compacts
  • Oct 5, 2016 · Court Ruling · Tribal casinos
    Federal court dismisses Pojoaque gaming-compact dispute with New Mexico[16]
    Pueblo of Pojoaque v. State of New Mexico (D.N.M.)
  • 2015 · Compact Amended · Tribal casinos
    "2015 Compacts" amend/renew New Mexico tribal gaming compacts, introducing a three-period tiered revenue-sharing schedule on "Adjusted Net Win" (2015-2018, 2018-2030, 2030-2037), regulatory-cost reimbursement payments to the State, a statewide self-exclusion program (Section 4(F)(2)), and an internet-gaming reopener clause (Section 17); later cited by tribes as the compact generation under which the state sought to change revenue-sharing calculations[15],[5]
  • Dec 18, 2013 · Court Ruling · Tribal casinos
    Pueblo of Pojoaque sues New Mexico over good-faith gaming-compact negotiations[16]
    Pueblo of Pojoaque v. State of New Mexico (D.N.M.); complaint concerned whether the state negotiated a compact renewal in good faith as IGRA requires
  • 2007 · Compact Amended · Tribal casinos
    "2007 Compacts" renewal/amendment of New Mexico tribal gaming compacts (compact generation whose revenue-sharing payment calculation was later disputed in Pueblo of Isleta v. Martinez)[15]
  • 1997 · Compact Signed · Tribal casinos
    New Mexico negotiates initial Tribal-State Class III Gaming Compacts (baseline compact later amended/renewed in 2001, 2007 and 2015; dated via litigation references, not the compact text itself)[15]

Regulators

Sources

  1. Sports betting in the United States · Wikipedia · secondary · retrieved Oct 10, 2026
    “Legalized on April 30, 2019; allows only online betting.”
  2. New Mexico Sports Betting coverage (Santa Ana Star Casino launch) · SportsHandle · press · retrieved Oct 10, 2026
    “New Mexico has no statute explicitly permitting sports betting”
  3. N.M. Stat. § 60-2E-2 — Policy (Gaming Control Act) · FindLaw (New Mexico Statutes) · statute · retrieved Oct 10, 2026
    “strictly regulated to ensure honest and competitive gaming that is free from criminal and corruptive elements and influences”
  4. N.M. Stat. § 60-2E-47 — Gaming tax imposed (Gaming Control Act) · FindLaw (New Mexico Statutes) · statute · retrieved Oct 10, 2026
    “An excise tax is imposed on the privilege of engaging in gaming activities in the state.”
  5. 2015 Tribal-State Class III Gaming Compact between the Pueblo of Jemez and the State of New Mexico (DOI/BIA-published, executed April 13, 2015) · U.S. Department of the Interior / Bureau of Indian Affairs · compact · retrieved Oct 10, 2026
    “In the event that internet gaming is authorized within the State, the State and the Tribe agree that they will reopen good faith negotiations”
  6. Summary: New Mexico AG Opinion No. 2025-07, The Legality of the Jackpocket App in New Mexico (Feb. 26, 2025) · ezel.ai (AG-opinion summary aggregator) · secondary · retrieved Oct 10, 2026
    “the Jackpocket app constitutes internet gaming”
  7. N.M. Stat. § 60-2E-3 — Definitions (Gaming Control Act) · FindLaw (New Mexico Statutes) · statute · retrieved Oct 10, 2026
    “a mechanical, electromechanical or electronic contrivance or machine that, upon insertion of a coin, token or similar object”
  8. List of casinos in New Mexico · Wikipedia · secondary · retrieved Oct 10, 2026
  9. New Mexico Casinos · 500 Nations · secondary · retrieved Oct 10, 2026
    “Minimum age for casinos is 21 years old.”
  10. N.M. Stat. § 60-2E-18 — Company eligibility requirements (Gaming Control Act) · FindLaw (New Mexico Statutes) · statute · retrieved Oct 10, 2026
    “be incorporated or otherwise organized and in good standing in this state”
  11. N.M. Stat. § 60-2E-34 — Exclusion of persons (Gaming Control Act) · FindLaw (New Mexico Statutes) · statute · retrieved Oct 10, 2026
    “pose a threat to the public interest or licensed gaming activities”
  12. New Mexico Statutes Chapter 60 — Business Licenses (article list) · FindLaw (New Mexico Statutes) · statute · retrieved Oct 10, 2026
    “Article 2E. Gaming Control”
  13. N.M. Stat. § 60-2E-9 — Executive director (Gaming Control Act) · FindLaw (New Mexico Statutes) · statute · retrieved Oct 10, 2026
    “at least five years of responsible supervisory administrative experience in a governmental gaming regulatory agency”
  14. N.M. Stat. § 60-2E-5 — Gaming control board created · FindLaw (New Mexico Statutes) · statute · retrieved Oct 10, 2026
    “All members of the board shall be residents of New Mexico and citizens of the United States.”
  15. Isleta Pueblo Sues New Mexico over Revenue Sharing · Turtle Talk · secondary · retrieved Oct 10, 2026
  16. Federal Court Dismisses Pojoaque Gaming-Related Dispute with New Mexico · Turtle Talk · secondary · retrieved Oct 10, 2026
  17. Lottery History · New Mexico Lottery Authority · regulator page · retrieved Oct 10, 2026
  18. New Mexico Lottery homepage · New Mexico Lottery Authority · regulator page · retrieved Oct 10, 2026
  19. N.M. Stat. § 6-24-20 — Lottery vendor disclosure (New Mexico Lottery Act) · FindLaw (New Mexico Statutes) · statute · retrieved Oct 10, 2026
    “Any lottery vendor that submits a bid or proposal for a contract”
  20. Daily fantasy sports · Wikipedia · secondary · retrieved Oct 10, 2026
    “in jurisdictions where sports betting remained prohibited, including Georgia and Texas”
  21. N.M. Stat. § 30-19-1 — Definitions relating to gambling · FindLaw (New Mexico Statutes) · statute · retrieved Oct 10, 2026
    “a bargain in which the parties agree that, dependent upon chance, even though accompanied by some skill”
  22. Summary: New Mexico AG Opinion No. 2025-17, Regarding the Legality of Daily Fantasy Sports via Online Applications (Dec. 23, 2025) · ezel.ai (AG-opinion summary aggregator) · secondary · retrieved Oct 10, 2026
    “DFS is not expressly authorized by either the New Mexico Gaming Control Act or any other state law”
  23. New Mexico Sweepstakes Casinos · Lines.com · secondary · retrieved Oct 10, 2026
  24. New Mexico Online Casinos · BettingUSA · secondary · retrieved Oct 10, 2026
  25. Sweepstakes casino · Wikipedia · secondary · retrieved Oct 10, 2026
    “sweepstakes parlors were banned in Florida, Ohio and several California municipalities”
  26. Kalshi · Wikipedia · secondary · retrieved Oct 10, 2026
    “Corporations cannot circumvent state gaming laws.”
  27. N.M. Stat. § 30-19-3 — Commercial gambling · FindLaw (New Mexico Statutes) · statute · retrieved Oct 10, 2026
    “Whoever commits commercial gambling is guilty of a fourth degree felony.”
  28. New Mexico Attorney General Sues Kalshi Over Illegal Sports Betting · Covers.com · press · retrieved Oct 10, 2026
    “offering unlicensed sports betting in violation of state gaming laws”
  29. New Mexico Sues Kalshi Over Questions of Legal Sports Betting · The Lines · press · retrieved Oct 10, 2026
    “In May, four tribes in New Mexico sued Kalshi”
  30. N.M. Admin. Code 15.1.22 — Forfeiture Proceedings · New Mexico Gaming Control Board (via srca.nm.gov rules compilation) · regulation · retrieved Oct 10, 2026
    “an illegal gaming machine... does not include an amusement device... [a gaming machine] affords the player an opportunity to obtain anything of value, the award of which is determined by chance, even though accompanied by some skill.”
  31. State ex rel. New Mexico Gaming Control Board v. Ten Gaming Devices, 2005-NMCA-117 · New Mexico Court of Appeals (via FindLaw) · court · retrieved Oct 10, 2026
  32. N.M. Stat. § 60-1A-1 — Short title (Horse Racing Act) · FindLaw (New Mexico Statutes) · statute · retrieved Oct 10, 2026
    “Chapter 60, Article 1A NMSA 1978 may be cited as the "Horse Racing Act."”
  33. N.M. Stat. § 60-1A-19 — Retainage from pari-mutuel wagering (Horse Racing Act) · FindLaw (New Mexico Statutes) · statute · retrieved Oct 10, 2026
    “simulcast horse races broadcast to a horse racetrack in New Mexico”
  34. N.M. Stat. § 60-1A-2 — Definitions (Horse Racing Act) · FindLaw (New Mexico Statutes) · statute · retrieved Oct 10, 2026
    “a transmission of a live audiovisual broadcast of a horse race being run at a horse racetrack other than”
  35. New Mexico Racing Commission homepage · New Mexico Racing Commission · regulator page · retrieved Oct 10, 2026
    “in an equitable manner”
  36. New Mexico House Bill 199 (2021 Regular Session) — proposed Horse Racing Act amendment defining and authorizing advance deposit wagering · New Mexico Legislature · bill · retrieved Oct 10, 2026
    “a form of pari-mutuel wagering in which an individual may deposit money in an account with an authorized licensee”
  37. N.M. Stat. § 60-2F-2 — Purpose (New Mexico Bingo and Raffle Act) · FindLaw (New Mexico Statutes) · statute · retrieved Oct 10, 2026
    “to authorize and regulate certain games of chance”
  38. NM HB159 (2024 Regular Session) — Gaming Expenses Calculation: bill text, committee action, and Legislative Finance Committee fiscal impact report · LegiScan (mirroring New Mexico Legislature records) · bill · retrieved Oct 10, 2026
    “Action Postponed Indefinitely”
  39. Jackpocket exits New Mexico following negative AG opinion on couriers · SBC Americas · press · retrieved Oct 10, 2026
    “temporarily suspended lottery courier operations”
  40. Turtle Talk search results: "new mexico compact" · Turtle Talk (Michigan State University Indigenous Law & Policy Center) · secondary · retrieved Oct 10, 2026
  41. New Mexico House Bill 636 (2019 Regular Session) — proposed Horse Racing Act amendment authorizing advance deposit wagering · New Mexico Legislature · bill · retrieved Oct 10, 2026
    “Advance deposit wagering is authorized if conducted in compliance with the Horse Racing Act and the federal Interstate Horseracing Act of 1978”
  42. 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.”