States / New York
New York
- New York has the nation's highest-taxed mobile sports betting market, at 51% of gross gaming revenue, with nine licensed online operators.
- Four upstate commercial casinos, three tribal gaming nations and a video lottery terminal ("racino") network also operate.
- Three new downstate and New York City casinos were licensed in December 2025, but online casino games and online poker are not authorized.
More detail
- Sports betting. New York runs the nation's highest-taxed mobile sports betting market, at 51% of gross gaming revenue. It has nine licensed online operators.
- Legal framework. All gaming falls under the New York State Gaming Commission. The Penal Law defines gambling broadly, covering anything "exchangeable for money".
- Casinos. Four upstate commercial casinos operate. In December 2025 the Commission licensed three new downstate and New York City commercial casinos after a multi-year siting process. They are a Resorts World NYC conversion plus new Bally's Bronx and Hard Rock Metropolitan Park facilities.
- Tribal gaming. Three tribal gaming nations operate in the state.
- Video lottery terminals. A Video Lottery Terminal ("racino") network operates in the state.
- Online casinos and sweepstakes. New York has no authorized iGaming or online poker. The broad Penal Law definition is the reason most dual-currency sweepstakes casino operators geofence the state.
Reviewed Oct 11, 2026 · 54 sources
Legal status
| Vertical | Status | Launched | Model | Details |
|---|---|---|---|---|
| Sports (online) | Live | Jan 8, 2022 | Competitive | Nine licensed mobile operators as of this research: Bally Bet, BetMGM, Caesars Sportsbook, DraftKings Sportsbook, theScore Bet, Fanatics Sportsbook, FanDuel Sportsbook, Resorts World Bet, and Rush Street Interactive (BetRivers). Wagering is limited to bets placed from within NY and accepted by electronic equipment at a licensed commercial casino facility; betting on NY college teams/events and on high school sports is prohibited. Legalization year (2021 budget) and Jan. 8, 2022 launch date are per general industry history. Racing, Pari-Mutuel Wagering and Breeding Law § 1367 [1] |
| Sports (retail) | Live | 2019 | Competitive | Authorized at licensed commercial casino gaming facilities (and, per industry reporting, at tribal casinos under compact amendments) following the 2013 Upstate NY Gaming Economic Development Act's contingent sports-wagering provision and the 2018 Murphy v. NCAA ruling. Legalized/launched years are per general industry history and not independently confirmed against Commission historical records in this research pass. Racing, Pari-Mutuel Wagering and Breeding Law § 1367 [1] |
| Online casino | Not authorized | No statute authorizes online casino games in New York; only mobile sports wagering and interactive fantasy sports are permitted online.[1] | ||
| Online poker | Not authorized | No statute authorizes online poker in New York.[1] | ||
| Commercial casinos | Live | Dec 2016 | Competitive | A Nov. 5, 2013 statewide referendum amended the NY Constitution to allow up to seven commercial casinos. Four upstate casinos currently operate: del Lago Resort Casino (Tyre), Resorts World Catskills (Thompson), Rivers Casino at Mohawk Harbor (Schenectady), and Tioga Downs Casino (Nichols); upstate slots/electronic table games are taxed 30% (temporarily set for 2021-2026, renewed 2026-2031) and table games/retail sports wagering at 10%, split 80% education/property tax relief, 10% host municipality/county, 10% other counties. On Dec. 15, 2025 the Gaming Commission unanimously licensed three new downstate/NYC casinos after an independent Gaming Facility Location Board process (8 applications, entitlements due by Sept. 30, 2025): Resorts World Casino NYC (a VLT-facility conversion, Queens, proposed 56% slots/30% tables), Hard Rock Metropolitan Park (Willets Point, Queens, proposed 25% slots/10% tables), and Bally's Bronx (Ferry Point, proposed 30% slots/10% tables). NYC casino revenue funds the MTA and education aid under a hold-harmless formula. Upstate NY Gaming Economic Development Act of 2013 [2] |
| Tribal casinos | Live | Jul 16, 1993 | Monopoly Tribal | At least three tribal nations operate Class III gaming under IGRA compacts: the Oneida Indian Nation (Turning Stone Resort Casino, Verona, opened July 1993 under a 1993 compact with Gov. Mario Cuomo whose validity was litigated for years before a May 2013 settlement among the Oneida Nation, New York State, and Madison/Oneida Counties); the Seneca Nation of New York (Seneca Niagara Casino & Hotel, Niagara Falls, opened 2002); and the Mohawk Nation/St. Regis Mohawk Tribe (Akwesasne Mohawk Casino, Hogansburg, opened 1999). The Seneca Nation is widely reported to operate additional casinos (Buffalo, Allegany) not independently confirmed in this research pass.[3],[4] |
| Lottery | Live | Monopoly State | Conducted by the Gaming Commission; proceeds dedicated to education aid. Establishment date not independently confirmed in this research pass (commonly cited as 1967, the second US state lottery after New Hampshire). Tax Law Article 34 (New York State Lottery for Education) [5] | |
| iLottery | Limited | Monopoly State | The New York Lottery's own online channel (mynylottery.org / the NY Lottery app) sells subscriptions (up to one year) for draw games, not on-demand single-ticket purchase or e-instant/scratch-off play; individual ticket and instant-game sales remain primarily in-person via licensed retailers. The Gaming Commission separately approved mobile/phone sale of instant games in 2020, but that approval opened the door to third-party courier apps (Jackpocket, Jackpot.com; see lottery_couriers) rather than creating a direct Lottery e-instant platform. Marked limited (subscription-only direct online sales) rather than operational (full iLottery) or not_authorized.[6],[7] | |
| Daily fantasy | Live | Competitive | Legalized via 2016 legislation after then-AG Eric Schneiderman's 2015 opinion that DFS was illegal gambling under NY law; year not independently confirmed in this research pass beyond the Commission's current IFS program description. The 2016 law's constitutionality was challenged in White v. Cuomo; a 2020 Appellate Division ruling against DFS was reversed 4-3 by the Court of Appeals on March 22, 2022, which held IFS contests are not "gambling" under the NY Constitution. Racing, Pari-Mutuel Wagering and Breeding Law Article 14 (Interactive Fantasy Sports); 9 NYCRR Chapter VI [8],[9] | |
| VGTs / VLTs | Limited | Monopoly State | New York's Video Lottery Terminal program runs "more than 17,000 machines" (per the Gaming Commission's overview) at racetrack-based "racinos" rather than bars/truck stops, the closest vocabulary fit: Empire City Casino at Yonkers Raceway, Saratoga Casino Hotel, Finger Lakes Gaming & Racetrack, Resorts World Hudson Valley, Hamburg Gaming, Vernon Downs Casino Hotel, Batavia Downs Gaming, and Jake's 58 Hotel & Casino (the overview text says nine facilities but only eight are listed on the page). Revenue is deposited into the NY Lottery fund for education aid.[10] | |
| Historical horse racing | Not authorized | No New York statute authorizes historical horse racing (HHR) machines; New York's video lottery terminals (VLTs) at racetracks are a distinct, pre-existing category whose results are determined centrally by Lottery-facility computers, not historical race data. Nearly identical 2025 bills (Senate S6969 and Assembly A11432) would add a new Racing, Pari-Mutuel Wagering and Breeding Law § 912 letting franchise/racing corporations and regional OTBs operate HHR under Gaming Commission rules, folding HHR handle into existing pari-mutuel distribution; as of this research the Assembly version had been referred to the Committee on Racing and Wagering with no indication either bill had passed. Batavia Downs has discussed pushing for HHR legalization.[11],[12] | ||
| Sweepstakes casinos | Prohibited | Legalized Dec 5, 2025 | Confirmed via the NY Senate's own bill page: S5935 (Sen. Addabbo) was delivered to the Governor Dec. 1, 2025 and signed Dec. 5, 2025 as Chapter 605 of the Laws of 2025, taking effect immediately. It adds a new §912 to the Racing, Pari-Mutuel Wagering and Breeding Law defining an "online sweepstakes game" (dual-currency system simulating casino-style gaming, incl. slots, table games, lottery games, bingo, sports wagering) and barring operators, licensees, financial institutions, payment processors, geolocation providers, gaming content suppliers, platform providers, and media affiliates from operating, conducting, promoting, or supporting such games in New York. Penalties of $10,000-$100,000 per violation go to the Commercial Gaming Revenue Fund; enforced by the Gaming Commission, State Police, and AG. Before this, Penal Law §225.00's general "gambling"/"something of value" definitions were the basis most operators (Chumba, LuckyLand, Pulsz) cited for geofencing New York.[13],[14] | |
| Prediction markets | Contested | The Gaming Commission issued a cease-and-desist position against Kalshi's sports-related event contracts (treating them as unlicensed sports wagering), and on July 31, 2026 Governor Hochul and Attorney General Letitia James announced New York had sued KalshiEX LLC, alleging Kalshi is running an illegal, unlicensed gambling operation under NY law and seeking forfeiture of illegal gains, consumer restitution, and penalties of three times Kalshi's illegal gains. Kalshi disputes state authority on CFTC-preemption grounds, as it has in other states' suits. No final NY court ruling was independently confirmed in this research pass. New York sits in the 2nd Circuit (with CT and VT); no 2nd Circuit Court of Appeals ruling on prediction-market preemption has been identified, so this litigation remains unresolved at the circuit level. The 3rd Cir. ruling for Kalshi on preemption (NJ, decided 2026-04-06) and the 6th Cir. ruling against Kalshi (KalshiEX v. Orgel/Schuler, decided 2026-09-25) do not bind New York.[15] | ||
| Skill games | Prohibited | N.Y. Penal Law § 225.00 defines a "gambling device" broadly as any device used in the playing phases of gambling, and a "contest of chance" as one whose outcome depends in a material degree on chance even if skill is also a factor; the slot-machine/coin-operated-gambling-device definitions' narrow carve-out protects only machines awarding free or extended play (not cash or redeemable credits) where the outcome depends in a material degree on player skill rather than chance. New York courts have applied this chance-dominant test to video devices (e.g., Plato's Cave Corp. v. State Liquor Authority, treating a poker-style video game as a contest of chance). Consistent with that framework, cash-paying "skill game"/grey machines outside licensed gaming venues are treated as illegal gambling devices in practice: Nassau County police seized four such machines (with over $4,000 cash inside) from a Roosevelt fish market in May 2026, charging the operator under Alcoholic Beverage Control Law and local public-assembly licensing provisions. No New York statute creates a Pace-O-Matic-style statewide skill-game carve-out or licensing regime.[16],[17],[18] | ||
| Card rooms | Not authorized | No standalone card rooms outside licensed casinos/tribal facilities; NY Penal Law's broad "gambling"/"contest of chance" definitions (Penal Law § 225.00) make unlicensed card rooms illegal.[14] | ||
| Lottery couriers | Live | Competitive | New York and New Jersey are reported as the only two states with an explicit courier-registration regime (Jackpocket and others); not independently confirmed against NY Lottery regulations in this research pass.[19] | |
| Pick'em fantasy | Prohibited | Confirmed via the Gaming Commission's own consolidated Chapter VI (IFS) rules text, footer-dated "updated (10/23)": 9 NYCRR § 5602.1(a)(4) bars "proposition betting or contests that have the effect of mimicking proposition betting," specifically contests "in which a contestant must choose, directly or indirectly, whether an individual athlete or a single team will surpass an identified statistical achievement, such as points scored" -- the single-player, against-the-house "pick'em" format. Per secondary reporting (Vixio, The Lines), the Commission adopted this rule Oct. 3, 2023 after opposition from the Coalition for Fantasy Sports (PrizePicks, Underdog, Sleeper); peer- to-peer DFS contests remain permitted (see the `dfs` vertical) and are not affected. PrizePicks and Underdog continued offering against-the-house pick'em in NY after the ban and were later found to have operated without authorization: PrizePicks settled for ~$15M in Feb. 2024 and exited the state; Underdog settled for $17.5M and exited in March 2025 (per sbc-underdog-ny-settlement). Both have since relaunched in NY (PrizePicks obtained an IFS license Oct. 2025) but only with peer-to-peer "Pick'em"-branded products the Commission classifies as ordinary IFS, not the banned against-the-house format -- so no distinct dfs_pickem product is currently authorized, and no tax rate applies to it (see `dfs` vertical/tax_rates for the P2P products' 15% + 0.5% IFS tax instead). 9 NYCRR § 5602.1(a)(4) [20],[8],[21] | ||
| Pari-mutuel | Live | Competitive | Regulated by the Gaming Commission's Division of Horse Racing & Pari-Mutuel Wagering; thoroughbred racing also falls under the federal Horseracing Integrity and Safety Authority (HISA). No specific track list independently confirmed in this research pass. Racing, Pari-Mutuel Wagering and Breeding Law [22] | |
| Advance deposit wagering | Live | Competitive | PML § 1012 lets racing associations/corporations, franchised corporations, off-track betting corporations, and multi-jurisdictional account wagering providers apply to the Commission for an account-wagering license. NYRA Bets (operated under the New York Racing Association's franchise) is the best-known licensee; its ADW operations in other states (e.g., a Michigan provisional ADW license issued October 2021, and a 2026 New Jersey managing-vendor deal) are documented, though a complete current NY licensee list was not independently confirmed in this research pass. Racing, Pari-Mutuel Wagering and Breeding Law § 1012 (Account Wagering) [23],[24] | |
| Charitable gaming | Live | Monopoly State | Bingo, bell jar (pull-tabs), raffles, and casino/"Las Vegas" nights are authorized for qualified organizations (existing 1+ years, with current membership rosters) that obtain a Games of Chance/Bingo ID number from the Gaming Commission's Division of Charitable Gaming; raffles netting under $5,000 are exempt from state registration. All proceeds must go to the organization's lawful purposes. Executive Law Article 19-B (Bingo Control); General Municipal Law Article 14-H (Bingo); General Municipal Law Article 9-A (Games of Chance) [25] | |
| Esports betting | Not authorized | Confirmed directly against the regulation text (9 NYCRR §§ 5300-5330, fetched and searched in full this pass): § 5329.1(b)'s definitions, § 5330.1's definitions, and RPWBL § 1367(1) itself contain no reference to esports, electronic sports, or video games anywhere. "Sports event" is defined only as "any professional sport or athletic event and any collegiate sport or athletic event, except a prohibited sports event" (RPWBL § 1367(1)(t)), with "sport"/"athletic event" themselves undefined. Under § 5329.13(a)-(b) (incorporated for mobile wagering by § 5330.13), a casino/mobile sports-wagering licensee may not offer wagers on "any event that is not a sports event," and each sport, league or organization must be affirmatively submitted to and approved by the Commission before wagering on it is permitted -- the Commission, not operators, controls the menu. No esports league or event was found on any published Commission approval, and the Commission's own sports-wagering overview page and its sports-league-restriction-request page make no mention of esports. A Feb. 4, 2026 Commission letter asking leagues to help shape permitted wagering types (reported by Duane Morris) reiterates that the Commission "retains that authority in New York by enumerating which sports, leagues and wager types are approved for betting." A secondary US legal-esports-betting tracker (esports.net) places New York among states that have legalized sports betting generally but have not clarified esports wagering specifically, rather than among states with a confirmed esports market (by contrast, Nebraska's and New Jersey's published catalogs do name esports titles/leagues). No NY-specific operator esports market list was found. On the totality of this record -- an enumerated-approval regime with no confirmed esports approval anywhere -- this is marked not_authorized rather than left unknown.[26],[27],[28],[29],[30] | ||
| Social casino | Live | Free-to-play social casino apps with no cash-value prize redemption are not "gambling" under NY Penal Law § 225.00 (no staking of "something of value" on a chance outcome) and are unregulated.[14] |
Sports betting in New York: status, tax rate, sportsbooks and bills →
Tax rates
| Vertical | Channel | Rate | Base | Tier | Promos deductible | Since | Statute |
|---|---|---|---|---|---|---|---|
| Commercial casinos | retail | 30% | GGR | Apr 1, 2026 | Renewal of the temporary upstate slot/ETG rate. [2] | ||
| Commercial casinos | retail | 56% | GGR | Dec 15, 2025 | Resorts World Casino New York City (Queens) proposed/awarded slot-machine & electronic-table-game tax rate as a downstate licensee; table-game rate at this facility is 30%. [2] | ||
| Commercial casinos | retail | 25% | GGR | Dec 15, 2025 | Hard Rock Metropolitan Park (Willets Point, Queens) proposed/awarded slot/ETG tax rate; table games taxed at 10% at this facility. [2] | ||
| Commercial casinos | retail | 30% | GGR | Dec 15, 2025 | Bally's Bronx (Ferry Point) proposed/awarded slot/ETG tax rate; table games taxed at 10% at this facility. [2] | ||
| Commercial casinos | retail | 10% | GGR | Dec 2016 | Upstate commercial casino table games (including retail sports wagering operations) tax rate. [2] | ||
| Daily fantasy | online | 15% | GGR | 2016 | Racing, Pari-Mutuel Wagering and Breeding Law § 1407 Confirmed against primary text: § 1407 reads "registrants shall pay a tax equivalent to fifteen percent of their interactive fantasy sports gross revenue generated within the state; in addition, registrants shall pay a tax equal to one-half of one percent, but not to exceed fifty thousand dollars annually." Proceeds go to the Lottery fund for education aid. Effective date approximate (2016 legalization), not independently confirmed. [8],[34] | ||
| Sports (online) | online | 51% | GGR | No | Jan 8, 2022 | Racing, Pari-Mutuel Wagering and Breeding Law § 1367-a(7)(d) Confirmed against primary text: § 1367-a(7)(d) does not fix a numeric rate; it requires winning mobile platform providers to remit 'the highest percentage of gross gaming revenue from mobile sports wagering contained in an applicant's bid.' 51% is the rate that resulted from the 2021 competitive-bid process (all 2022 licensees bid 51%), not a statutory figure. Among the highest mobile sports betting tax rates in the US; funds education plus $5M/yr youth sports and $6M/yr problem-gambling carve-outs. Flat at 51% since the Jan. 8, 2022 launch, no change found. [1],[33] | |
| Sports (retail) | retail | 10% | GGR | Jul 16, 2019 | Racing, Pari-Mutuel Wagering and Breeding Law § 1367(7) Confirmed against primary text: § 1367(7) reads "For the privilege of conducting sports wagering in the state, casinos shall pay a tax equivalent to ten percent of their sports wagering gross gaming revenue, excluding sports wagering gross gaming revenue attributed to mobile sports wagering offered pursuant to section thirteen hundred sixty-seven-a of this title." Flat 10% since the first legal retail sports bet (Rivers Casino, Schenectady, 2019-07-16, per contemporaneous press reports); no rate change found. Previously only recorded indirectly via the casino_commercial "table games (including retail sports wagering operations)" row below, which is the wrong vertical for this tax. [26] | ||
| VGTs / VLTs | retail | No single rate: Tax Law § 1612(b)(1) has the Division/Gaming Commission retain a flat 10% of net win (total revenue wagered after prize payout) off the top for operation, administration and procurement, then pay the racino a "vendor's fee" -- confirmed against primary text -- calculated as a facility-specific percentage of that same net win: 39.5% for a vendor track in "development zone one"; in zone two, tiered by distance from a destination-resort casino or a Native American Class III facility -- 43.5% (15-50 mi from a destination-resort facility), 49% (within 15 mi of one), 51% (15-50 mi from a tribal Class III facility), 56% (within 15 mi of one), or 49% for a facility authorized under § 1617-a(a)(5); 50% at the Aqueduct racetrack facility; 45% in Nassau/Suffolk counties for a Racing Law § 502 operator; and, since 2025-06-01, 56% (including a 5-point "additional vendor fee" earmarked for non-executive/non- managerial employee healthcare, wages and headcount) for the Genesee County track within 40 miles of a Native American Class III facility. The remainder after the 10% division retention and the vendor's fee (and, at racetracks, purse-enhancement set-asides) goes to the state Lottery fund for education aid. | GGR | 2013 | Tax Law § 1612(b)(1) Effective year approximate: secondary reporting attributes the current zone-based percentage structure to ch. 175 of the Laws of 2013, not independently verified against the session-law text in this pass; the 2025-06-01 Genesee County carve-out is confirmed directly from the statute. [35] |
Historical rates
| Vertical | Rate | Base | Period | Notes |
|---|---|---|---|---|
| Commercial casinos · retail | 30% | GGR | Apr 1, 2021 – Mar 31, 2026 | Upstate (4-casino) slot machine/electronic table game tax, temporarily set at this level; renewed for 2026-04-01 through 2031-06-30 at the same rate per the Gaming Commission.[2] |
Rules and requirements
Casinos
- Number of commercial casinos/racinos operating
- 7Four upstate (del Lago, Resorts World Catskills, Rivers at Mohawk Harbor, Tioga Downs) plus three downstate licensed Dec. 15, 2025 (Resorts World NYC conversion, Hard Rock Metropolitan Park, Bally's Bronx); the Commission's own overview text says "five" while its facility table lists seven, a discrepancy not resolved by this research.[2]
- Number of tribal gaming facilities
- 3At least 3 confirmed (Turning Stone/Oneida, Seneca Niagara/Seneca Nation, Akwesasne Mohawk/Mohawk Nation); Seneca Nation is widely reported to run additional casinos not independently confirmed here.[3],[4]
- Number of federally recognized tribes with Class III compacts
- 3[3],[4]
Legislation
- Summary of significant pending gambling legislation this session
- S2614 (Sen. Addabbo)/A6027 (Assemblymember Woerner) would legalize regulated online casino/iGaming at a proposed 30.5% tax rate; introduced January 2026, reported to have died without advancing by the end of the 2026 session absent gubernatorial budget support. A related interactive-poker bill (A6030) was also introduced in 2026. No iGaming/online poker legalization has been enacted in New York as of this research pass.[31],[32]
License fees
- Sports wagering license fee(s) and term
- One-time $25,000,000 license/platform-provider fee under RPWBL § 1367-a(3), plus the tax rate each winning mobile platform provider committed to in its bid (resulting in the 51% rate).[33]
Minimum age
- Minimum age to place a sports wager
- 21Racing, Pari-Mutuel Wagering and Breeding Law § 1367 defines 'Minor' for sports wagering purposes as 'any person under the age of twenty-one years'; mobile-wagering operators (§ 1367-a) must bar minors but that section itself does not restate the numeric age.[26]
Notes
- Free-text notes that fit no other field
- NY Penal Law § 225.00 defines "gambling" as staking something of value on a contest of chance, and "something of value" broadly to include any token/object exchangeable for money or property — the backdrop for why sweepstakes-casino operators generally exclude New York.[14]
Sports betting rules
- Wagering on college sports allowed at all
- NoWagers on any sport/athletic event involving a New York college team are prohibited regardless of where played, as are wagers on high school sports.[1]
- Wagering on in-state college teams allowed
- No[1]
- Esports wagering allowed
- NoNo statute, regulation, or Commission-approved wagering menu confirms esports has been authorized for wagering; see the esports_betting vertical for the full research basis.[26],[27]
- Online sports wagering available statewide (not tethered to premises)
- Yes[1]
- Number of online sportsbooks live as of as_of date
- 9[1]
Tax revenue
- Where gaming tax revenue goes (education fund
- Sports wagering tax (51% of GGR) funds education, with carve-outs of $5M/year for youth sports programs and $6M/year for problem gambling education/treatment; IFS taxes and VLT revenue go to the Lottery fund for education aid; upstate commercial casino tax splits 80% education/ property-tax relief, 10% host municipality/county, 10% other counties; the three new NYC casinos' revenue funds the MTA and education aid under a hold-harmless formula.[1],[2],[10]
Revenue
| Vertical | Measure | 2026 | 2025 | 2024 | 2023 | 2022 | 2021 | 2020 | 2019 |
|---|---|---|---|---|---|---|---|---|---|
| Commercial casinos | GGR | $109M | $686M | $673M | $673M | $683M | $602M | $249M | $610M |
| Sports (online) | GGR | $1.7B | $2.6B | $2.1B | $1.7B | $1.4B | |||
| Sports (online) | Handle | $19.4B | $26.2B | $23.3B | $19.0B | $16.3B | |||
| Sports (retail) | GGR | $651K | $5.6M | $5.1M | $7.4M | $8.0M | $23.3M | $10.8M | $7.8M |
| Sports (retail) | Handle | $8.0M | $54.0M | $79.5M | $93.3M | $95.5M | $197M | $99.5M | $67.8M |
| VGTs / VLTs | GGR | $1.5B | $2.5B | $2.4B | $2.3B | $2.2B | $2.1B | $925M | $2.1B |
| VGTs / VLTs | Handle | $22.7B | $41.4B | $41.0B | $39.5B | $37.8B | $36.2B | $17.2B | $40.2B |
| VGTs / VLTs | Tax paid | $670M | $1.1B | $1.1B | $1.0B | $971M | $932M | $415M | $956M |
Commercial casinos by operator, last 12 months
| Operator | Channel | Handle | GGR | Share of GGR |
|---|---|---|---|---|
| Genting Group | retail | — | $856M | 62.25% |
| Rush Street Gaming | retail | — | $234M | 16.99% |
| Churchill Downs Incorporated | retail | — | $172M | 12.49% |
| American Racing and Entertainment | retail | — | $114M | 8.26% |
Sports (online) by operator, last 12 months
| Operator | Channel | Handle | GGR | Share of GGR |
|---|---|---|---|---|
| FanDuel | online | $9.9B | $1.1B | 42.8% |
| DraftKings | online | $9.4B | $852M | 33.31% |
| Fanatics | online | $2.9B | $220M | 8.6% |
| BetMGM | online | $2.1B | $151M | 5.9% |
| Caesars Entertainment | online | $1.8B | $138M | 5.38% |
| Rush Street Interactive | online | $574M | $48.5M | 1.9% |
| PENN Entertainment | online | $522M | $38.9M | 1.52% |
| Bally's Corporation | online | $173M | $15.0M | 0.59% |
Sports (retail) by operator, last 12 months
| Operator | Channel | Handle | GGR | Share of GGR |
|---|---|---|---|---|
| Rush Street Gaming | retail | $27.2M | $3.2M | 65.07% |
| Churchill Downs Incorporated | retail | $10.7M | $1.3M | 25.41% |
| American Racing and Entertainment | retail | $3.5M | $490K | 9.81% |
| Genting Group | retail | $0 | −$14.6K | -0.29% |
What these figures mean
- Commercial casinos: GGR is slot and electronic table game GGR plus table game GGR plus poker GGR, summed from the workbook's columns. The workbook's single "Gaming Tax" column is a statewide blend across slots, tables, poker and sports, so no tax is carried.
- Sports (online): GGR is the weekly mobile sports wagering report's GGR column. Weekly figures by week-ending date. The weekly report has no tax column.
- Sports (retail): GGR is the casino workbook's sports wagering GGR column. The workbook's single "Gaming Tax" column is a statewide blend across slots, tables, poker and sports, so no tax is carried.
- VGTs / VLTs: GGR is the statewide video lottery gaming workbook's "Net Win" column. Tax paid is the workbook's education contribution (the state's share under a lottery-run model, not a tax). Statewide total only.
Revenue report sources (22)
- NYSGC Monthly Commercial Gaming Report
- NYSGC Monthly Commercial Gaming Report
- NYSGC Monthly Commercial Gaming Report
- NYSGC Monthly Commercial Gaming Report
- NYSGC Monthly Commercial Gaming Report
- NYSGC RWNYC Weekly Commercial Gaming Report
- NYSGC Weekly Mobile Sports Wagering Report
- NYSGC Weekly Mobile Sports Wagering Report
- NYSGC Weekly Mobile Sports Wagering Report
- NYSGC Weekly Mobile Sports Wagering Report
- NYSGC Weekly Mobile Sports Wagering Report
- NYSGC Weekly Mobile Sports Wagering Report
- NYSGC Weekly Mobile Sports Wagering Report
- NYSGC Weekly Mobile Sports Wagering Report
- NYSGC Weekly Mobile Sports Wagering Report
- NYSGC Weekly Mobile Sports Wagering Report
- NYSGC Monthly Commercial Gaming Report
- NYSGC Monthly Commercial Gaming Report
- NYSGC Monthly Commercial Gaming Report
- NYSGC Monthly Commercial Gaming Report
- NYSGC Monthly Commercial Gaming Report
- NYSGC Monthly Statewide Video Gaming Report
Horse racing: amount bet
Licensed operators
| Operator | Brand | Vertical | License | Status | Launched | Partner / venue |
|---|---|---|---|---|---|---|
| American Racing and Entertainment | Tioga Downs Casino, Racing & Entertainment | Commercial casinos | Gaming Facility License | active | Nichols, Tioga County, NY[36] | |
| Bally's Corporation | Bally's Bronx | Commercial casinos | Gaming Facility License (downstate) | active | Ferry Point, The Bronx, NY[36],[37] | |
| Churchill Downs Incorporated | del Lago Resort Casino | Commercial casinos | Gaming Facility License | active | Tyre, Seneca County, NY[36] | |
| Genting Group | Resorts World New York City | Commercial casinos | Gaming Facility License (downstate) | active | South Ozone Park, Queens, NY[36],[37] | |
| Genting Group | Resorts World Catskills | Commercial casinos | Gaming Facility License | active | Thompson, Sullivan County, NY[36] | |
| Hard Rock International | Hard Rock Metropolitan Park | Commercial casinos | Gaming Facility License (downstate) | pending | Steve Cohen / Metropolitan Park · Willets Point, Queens, NY[36],[37] | |
| Rush Street Gaming | Rivers Casino & Resort at Mohawk Harbor | Commercial casinos | Gaming Facility License | active | Schenectady, NY[36] | |
| Oneida Indian Nation | Turning Stone Resort Casino | Tribal casinos | Tribal-State Compact Facility | active | Verona, NY[38] | |
| Seneca Nation of Indians | Seneca Niagara Resort & Casino | Tribal casinos | Tribal-State Compact Facility | active | Niagara Falls, NY[38] | |
| Seneca Nation of Indians | Seneca Allegany Resort & Casino | Tribal casinos | Tribal-State Compact Facility | active | Salamanca, NY[38] | |
| Seneca Nation of Indians | Seneca Buffalo Creek Casino | Tribal casinos | Tribal-State Compact Facility | active | Buffalo, NY[38] | |
| St. Regis Mohawk Tribe | Akwesasne Mohawk Casino Resort | Tribal casinos | Tribal-State Compact Facility | active | Hogansburg, NY[38] | |
| Boom Fantasy | Boom Fantasy | Daily fantasy | IFS Contest Operator Registration | active | [39] | |
| DataForce | DataForce | Daily fantasy | IFS Contest Operator Registration | active | [39] | |
| DraftKings | DraftKings | Daily fantasy | IFS Contest Operator Registration | active | [39] | |
| FanDuel | FanDuel | Daily fantasy | IFS Contest Operator Registration | active | [39] | |
| For Players By Players | For Players By Players | Daily fantasy | IFS Contest Operator Registration | active | [39] | |
| Gully Cricket | Gully Cricket | Daily fantasy | IFS Contest Operator Registration | active | [39] | |
| MastersFantasyLeagues.com | MastersFantasyLeagues.com | Daily fantasy | IFS Contest Operator Registration | active | [39] | |
| PrizePicks | PrizePicks | Daily fantasy | IFS Contest Operator Registration | active | [39] | |
| RealTime Fantasy Sports | RealTime Fantasy Sports | Daily fantasy | IFS Contest Operator Registration | active | [39] | |
| SharpLink Gaming | SharpLink Gaming | Daily fantasy | IFS Contest Operator Registration | active | [39] | |
| Splash Sports | Splash Sports | Daily fantasy | IFS Contest Operator Registration | active | [39] | |
| Underdog Fantasy | Underdog (Synkt Games) | Daily fantasy | IFS Contest Operator Registration | active | [39] | |
| Yahoo Fantasy Sports | Yahoo | Daily fantasy | IFS Contest Operator Registration | active | [39] | |
| Bally's Corporation | Bally Bet | Sports (online) | Mobile Sports Wagering Platform Provider License | active | [40] | |
| BetMGM | BetMGM | Sports (online) | Mobile Sports Wagering Platform Provider License | active | [40] | |
| Caesars Entertainment | Caesars Sportsbook | Sports (online) | Mobile Sports Wagering Platform Provider License | active | [40] | |
| DraftKings | DraftKings Sportsbook | Sports (online) | Mobile Sports Wagering Platform Provider License | active | [40] | |
| Fanatics Betting and Gaming | Fanatics Sportsbook | Sports (online) | Mobile Sports Wagering Platform Provider License | active | [40] | |
| FanDuel | FanDuel Sportsbook | Sports (online) | Mobile Sports Wagering Platform Provider License | active | [40] | |
| Genting Group | Resorts World Bet | Sports (online) | Mobile Sports Wagering Platform Provider License | active | [40] | |
| PENN Entertainment | theScore Bet | Sports (online) | Mobile Sports Wagering Platform Provider License | active | [40] | |
| Rush Street Interactive | Rush Street Interactive (BetRivers) | Sports (online) | Mobile Sports Wagering Platform Provider License | active | [40] | |
| American Racing and Entertainment | Vernon Downs Casino Hotel | VGTs / VLTs | VLT Facility License | active | Vernon, NY[41] | |
| Delaware North | Finger Lakes Gaming & Racetrack | VGTs / VLTs | VLT Facility License | active | Farmington, NY[41] | |
| Delaware North | Hamburg Gaming at the Fairgrounds | VGTs / VLTs | VLT Facility License | active | Hamburg, NY[41] | |
| Genting Group | Resorts World Hudson Valley | VGTs / VLTs | VLT Facility License | active | Newburgh, NY[41] | |
| MGM Resorts International | Empire City Casino at Yonkers Raceway | VGTs / VLTs | VLT Facility License | active | Yonkers, NY[41] | |
| Saratoga Casino Holdings | Saratoga Casino Hotel | VGTs / VLTs | VLT Facility License | active | Saratoga Springs, NY[41] | |
| Suffolk Regional Off-Track Betting Corporation | Jake's 58 Hotel & Casino | VGTs / VLTs | VLT Facility License | active | Islandia, NY[41] | |
| Western Regional Off-Track Betting Corporation | Batavia Downs Gaming & Hotel | VGTs / VLTs | VLT Facility License | active | Batavia, NY[41] |
Enforcement
Penalties against licensed companies
| Date | Against | Action | Amount | What happened |
|---|---|---|---|---|
| Sep 9, 2026 | VGW Holdings Pty Ltd (operator of Chumba Casino, Global Poker and Luckyland Slots) | Settlement Sweepstakes casinos | $8.0M | NY Attorney General James secured $8 million in disgorgement, penalties and costs from VGW, the sweepstakes-casino operator behind Chumba Casino, Global Poker and Luckyland Slots, resolving the state's case following the 2025 cease-and-desist campaign against unlicensed sweepstakes casinos.[45] |
| Sep 15, 2023 | del Lago Resort and Casino | Fine Commercial casinos | $1,000 | NYSGC fined del Lago Resort and Casino $1,000 after a security officer on duty at the hotel-casino entrance failed to challenge an unescorted minor who accessed the gaming floor for about three minutes, a first violation of the underage gaming-floor access rule.[46] |
Actions against unlicensed operators
| Date | Against | Action | Amount | What happened |
|---|---|---|---|---|
| Jul 31, 2026 | Kalshi | Lawsuit Prediction markets | After Kalshi lost its federal suit against the Gaming Commission's cease-and-desist order, NY Attorney General James sued KalshiEX, LLC, alleging its prediction markets are an unlicensed, illegal gambling operation accessible to bettors as young as 18, and seeking forfeiture of gains, consumer restitution and fines equal to triple Kalshi's illegal gains; James filed parallel unlicensed-gambling suits against Coinbase and Gemini (April 21, 2026) and Polymarket (September 24, 2026) on the same legal theory.[15],[47],[48] | |
| Feb 25, 2026 | Valve Corporation | Lawsuit | NY Attorney General James sued Valve Corporation alleging its paid in-game "loot box" features in Counter-Strike 2, Team Fortress 2 and Dota 2, which sell players a chance at rare virtual items, constitute illegal gambling under New York law, seeking to stop the feature and disgorge Valve's gains.[49] | |
| Oct 24, 2025 | Kalshi | Cease and desist Prediction markets | NYSGC ordered Kalshi to stop offering its unlicensed sports-related prediction markets in New York; Kalshi did not comply and instead sued the Commission in federal court to block the order, losing that case in July 2026.[50],[51] | |
| Jun 6, 2025 | 26 unlicensed online sweepstakes casino operators (including Chumba, Fliff, Global Poker, High 5 Casino, Luckyland, McLuck, Sportzino and Zula Casino) | Cease and desist Sweepstakes casinos | NY Attorney General Letitia James sent cease-and-desist letters to the operators of 26 online sweepstakes-casino platforms, arguing their virtual coins (redeemable for cash or prizes) make them illegal gambling under state law; all 26 platforms ended the sale of sweepstakes coins in New York.[52] |
Tribal gaming
- Compact notices in the Federal Register
- 5 · first notice Jan 30, 1995, latest Dec 22, 2023
Tribal gaming revenue in the NIGC Washington, D.C. Region
The National Indian Gaming Commission reports revenue only by region. This region also includes Alabama, Connecticut, Florida, Louisiana, Massachusetts, Mississippi, North Carolina.[53]
Compact notices
| Published | Tribe | Notice | Federal Register |
|---|---|---|---|
| Dec 22, 2023 | Seneca Nation of Indians | Amendment approved | 88 FR 88640 |
| Mar 7, 2005 | St Regis Mohawk Tribe | Amendment approved | 70 FR 11027 |
| Dec 9, 2002 | Seneca Nation of Indians | Compact took effect without action | 67 FR 72968 |
| Aug 13, 1999 | St Regis Mohawk Tribe | Amendment took effect without action | 64 FR 44234 |
| Jan 30, 1995 | St Regis Mohawk Tribe | Amendment approved | 60 FR 5814 |
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
- New York Voluntary Self-Exclusion Program (Gaming Commission), covering pari-mutuel/ADW, sports wagering, commercial casinos, video lottery, Lottery draw/instant/QuickDraw games, interactive fantasy sports, and charitable gaming.[54]
- Available exclusion durations (e.g. 1 year
- 1 year, 3 years, 5 years, lifetime[54]
Economy
- Adults 21 and over
- 15.1M (2024; 20.0M residents)
- Gambling revenue per adult
- $378 in 2025 · 12th of 27 states with a full year of reports$5.7B kept by operators from commercial casinos, sports (online), sports (retail), vgts / vlts, divided by adults 21 and over. Tribal casinos and the lottery are not included.
- Gambling taxes collected
- $1.3B in FY2025 · 0.98% of all state taxes
- Gambling jobs
- 7,191 in 2025 · $99,538 average annual payUndercount: the Bureau of Labor Statistics withholds some figures to protect individual employers.
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.
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 | tribal and other government-owned | withheld | ||
| Gambling industries | privately owned | 59 | 2,180 | $162,340 |
| Casino hotels | tribal and other government-owned | withheld | ||
| Casino hotels | privately owned | 11 | 5,011 | $72,202 |
Taxes by fiscal year
| Fiscal year | Amusement taxes | Pari-mutuel taxes | Share of state taxes |
|---|---|---|---|
| FY2025 | $166M | $1.1B | 0.98% |
| FY2024 | $163M | $913M | 0.90% |
| FY2023 | $173M | $757M | 0.74% |
| FY2022 | $1.5M | $13.9M | 0.01% |
| FY2021 | $76.0K | $12.1M | 0.01% |
| FY2020 | $2.0M | $15.9M | 0.02% |
| FY2019 | $2.3M | $21.4M | 0.03% |
| FY2018 | $2.8M | $21.3M | 0.03% |
| FY2017 | $2.9M | $16.4M | 0.02% |
| FY2016 | $1.2M | $19.8M | 0.03% |
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 31, 2026 · Other · Prediction marketsGovernor Hochul and AG James announce New York has sued KalshiEX LLC for operating an illegal, unlicensed gambling business[15]
- Jun 2026 · Other · Online casinoS2614/A6027 online casino legalization bills die at end of 2026 session without gubernatorial support (approximate date, unconfirmed)[31]
- Apr 1, 2026 · Tax Change · Commercial casinosTemporary upstate slot/electronic table game tax rate renewed at 30% through mid-2031[2]
- Jan 7, 2026 · Other · Online casinoSen. Addabbo introduces S2614, proposing a 30.5%-tax online casino/iGaming legalization bill; companion A6027 introduced in Assembly[31]
- Dec 15, 2025 · Expanded · Commercial casinosGaming Commission unanimously licenses three new NYC-area commercial casinos (Resorts World NYC conversion, Bally's Bronx, Hard Rock Metropolitan Park)[2]
- Sep 30, 2025 · Other · Commercial casinosDeadline for downstate casino applicants to complete entitlement/SEQR review processes[2]
- Jul 2025 · Cease And Desist · Prediction marketsNY Gaming Commission takes cease-and-desist position against Kalshi's sports-related event contracts as unlicensed sports wagering (approximate date, unconfirmed)[15]
- Mar 2025 · Cease And Desist · Pick'em fantasyUnderdog settles with New York over "Pick'em"/"Draft" contests found unauthorized under its temporary DFS license, exits NY[21]
- Oct 3, 2023 · Regulation Adopted · Pick'em fantasyGaming Commission adopts 9 NYCRR § 5602.1(a)(4), barring IFS contests based on proposition betting or "whether an individual athlete or a single team will surpass an identified statistical achievement" -- banning the single-player, against-the- house "pick'em" format (PrizePicks, Underdog, Boom Fantasy, etc.) while leaving peer-to-peer DFS contests permitted[20]9 NYCRR § 5602.1(a)(4)
- Mar 22, 2022 · Other · Daily fantasyNY Court of Appeals holds, 4-3 in White v. Cuomo, that interactive fantasy sports contests are not unconstitutional gambling, reversing a 2020 Appellate Division ruling against DFS[9]
- Jan 8, 2022 · Launched · Sports (online)Mobile sports wagering launches with initial licensed operators[1]
- Apr 1, 2021 · Tax Change · Commercial casinosUpstate commercial casino slot/electronic table game tax temporarily set at 30%[2]
- 2021 · Legalized · Sports (online)State budget legalizes mobile sports wagering[1]
- 2019 · Launched · Sports (retail)Retail sports wagering launches at licensed NY gaming facilities[1]
- Dec 2016 · Launched · Commercial casinosUpstate commercial casinos begin opening (del Lago, Rivers Schenectady, Tioga Downs, Resorts World Catskills)[2]
- 2016 · Legalized · Daily fantasyLegislature authorizes and regulates interactive fantasy sports after 2015 AG opinion that DFS was illegal gambling[8]
- Nov 5, 2013 · Legalized · Commercial casinosStatewide referendum amends NY Constitution to allow up to seven commercial casinos[2],[3]Upstate NY Gaming Economic Development Act of 2013
- May 2013 · Compact Amended · Tribal casinosOneida Indian Nation, New York State, and Madison/Oneida Counties reach landmark compact settlement[3]
- 2002 · Launched · Tribal casinosSeneca Niagara Casino opens, ending Turning Stone's status as NY's only land casino[3]
- Jul 16, 1993 · Launched · Tribal casinosTurning Stone Resort Casino opens under Oneida Indian Nation-State compact[3]
Regulators
- New York State Gaming Commission — Sports (online), Sports (retail), Commercial casinos, Tribal casinos, VGTs / VLTs, Daily fantasy, Pick'em fantasy, Pari-mutuel, Charitable gaming
- New York Lottery — Lottery, iLottery, Lottery couriers, VGTs / VLTs
- New York Gaming Facility Location Board — Commercial casinos
Sources
- Sports Wagering · New York State Gaming Commission · regulator page · retrieved Oct 10, 2026
“Sports wagering revenue is taxed at 51 percent”
- Commercial Casinos · New York State Gaming Commission · regulator page · retrieved Oct 10, 2026
“On December 15, 2025, the Commission unanimously voted to license three new casinos.”
- Turning Stone Resort Casino · Wikipedia · secondary · retrieved Oct 10, 2026
- Native American gaming · Wikipedia · secondary · retrieved Oct 10, 2026
- Statutes · New York State Gaming Commission · regulator page · retrieved Oct 10, 2026
“Article 34 NEW YORK STATE LOTTERY FOR EDUCATION”
- New York Lottery — Draw Games · New York Lottery · regulator page · retrieved Oct 10, 2026
- N.Y. Approves Instant Lottery Sales by Phone · Global Gaming Business News · press · retrieved Oct 10, 2026
- Interactive Fantasy Sports · New York State Gaming Commission · regulator page · retrieved Oct 10, 2026
“Operators pay New York State 15% of IFS gross revenue generated within the state.”
- New York Court of Appeals Rules That Interactive Fantasy Sports Contests Do Not Constitute Gambling Under State Constitution · Gibson Dunn · secondary · retrieved Oct 10, 2026
- Video Lottery · New York State Gaming Commission · regulator page · retrieved Oct 10, 2026
“more than 17,000 machines located in nine facilities”
- New York Senate Bill S6969 (2025) · New York State Senate (OpenLegislation) · bill · retrieved Oct 10, 2026
- Batavia Downs could push for legalization of historical horse racing in New York · CDC Gaming · press · retrieved Oct 10, 2026
- S5935 - Prohibits online sweepstakes gaming · New York State Senate (OpenLegislation) · bill · retrieved Oct 10, 2026
“signed chap.605”
- New York Penal Law § 225.00 — Gambling offenses; definitions of terms · New York State Senate (OpenLegislation) · statute · retrieved Oct 10, 2026
“stakes or risks something of value upon the outcome of a contest of chance”
- Governor Hochul and Attorney General James Announce New York Has Sued Kalshi · New York Attorney General · press · retrieved Oct 10, 2026
“New York has sued KalshiEX, LLC (Kalshi) for running an illegal gambling operation in New York”
- N.Y. Penal Law § 225.00 — Definitions · New York Public Law (reproducing NY Penal Law) · statute · retrieved Oct 10, 2026
“"Contest of chance" means any contest, game, gaming scheme or gaming device in which the outcome depends in a material degree upon an element of chance, notwithstanding that skill of the contestants may also be a factor therein.”
- Plato's Cave Corp. v. State Liquor Authority · New York courts (via vLex case-law mirror) · court · retrieved Oct 10, 2026
- Illegal gambling machines found inside Roosevelt fish market · News 12 New York (Nassau/Long Island) · press · retrieved Oct 10, 2026
- Lottery couriers: big changes in New Jersey proposal · LotteryUSA · press · retrieved Oct 10, 2026
- 9 NYCRR Chapter VI (Interactive Fantasy Sports), Part 5602 — Permissible Contests · New York State Gaming Commission · regulation · retrieved Oct 10, 2026
“Contests shall not be based on proposition betting or contests that have the effect of mimicking proposition betting. Contests in which a contestant must choose, directly or indirectly, whether an individual athlete or a single team will surpass an identified statistical achievement, such as points scored, are prohibited.”
- Underdog exiting NY after $17.5M settlement, entering NJ and DE · SBC Americas · press · retrieved Oct 10, 2026
- Horse Racing · New York State Gaming Commission · regulator page · retrieved Oct 10, 2026
“oversees and regulates New York's pari-mutuel wagering and harness racing”
- Racing, Pari-Mutuel Wagering and Breeding Law § 1012 — Account wagering licenses · New York State Senate (OpenLegislation) · statute · retrieved Oct 10, 2026
“Racing associations and corporations, franchised corporations, off-track betting corporations”
- NYRAbets provisional license for ADW · Michigan Gaming Control Board · regulator page · retrieved Oct 10, 2026
- Charitable Gaming · New York State Gaming Commission · regulator page · retrieved Oct 10, 2026
- Racing, Pari-Mutuel Wagering and Breeding Law § 1367(1)(t),(s),(x) — Sports event, prohibited sports event, sports wagering definitions · New York State Senate (OpenLegislation) · statute · retrieved Oct 11, 2026
“"Sports event" means any professional sport or athletic event and any collegiate sport or athletic event, except a prohibited sports event”
- 9 NYCRR §§ 5300-5330.45 — Chapter IV (Division of Gaming), Subchapter B (Casino Gaming): §§ 5329.1 (Applicability and definitions), 5329.13 (Sports wager types), 5330.1 (Mobile applicability and definitions), 5330.13 (incorporating § 5329.13 for mobile wagering) · New York State Gaming Commission · regulation · retrieved Oct 11, 2026
“A casino sports wagering licensee shall not offer sports wagers on: (i) any prohibited sports event... (iv) any event that is not a sports event”
- New York State Gaming Commission Implores Leagues to Seek Restriction, Limitation or Exclusion of Certain Wagers · Duane Morris LLP · secondary · retrieved Oct 11, 2026
“the NYSGC retains that authority in New York by enumerating which sports, leagues and wager types are approved for betting”
- Is esports betting legal in the U.S.? Full 2025 State-by-State Guide · esports.net · secondary · retrieved Oct 11, 2026
- NY Gaming Commission sets out sports betting regulations · iGaming Business · secondary · retrieved Oct 10, 2026
- Senate Bill S2614 — relates to establishing mobile and online gaming · New York State Senate (OpenLegislation) · bill · retrieved Oct 10, 2026
- Assembly Bill A6027 — companion online-casino legalization bill · New York State Senate (OpenLegislation) · bill · retrieved Oct 10, 2026
- Racing, Pari-Mutuel Wagering and Breeding Law § 1367-A (Mobile sports wagering) · New York State Senate · statute · retrieved Oct 10, 2026
“a one-time fee of twenty-five million dollars”
- Racing, Pari-Mutuel Wagering and Breeding Law § 1407 (State tax) · New York State Senate (OpenLegislation) · statute · retrieved Oct 10, 2026
“registrants shall pay a tax equivalent to fifteen percent of their interactive fantasy sports gross revenue generated within the state; in addition, registrants shall pay a tax equal to one-half of one percent, but not to exceed fifty thousand dollars annually”
- Tax Law § 1612 (Disposition of revenues) — subdivision b, paragraph 1 (video lottery vendor's fee) · New York State Senate (OpenLegislation) · statute · retrieved Oct 10, 2026
“less ten percent of the total revenue wagered after payout for prizes to be retained by the division for operation, administration, and procurement purposes; (ii) less a vendor's fee the amount of which is to be paid for serving as a lottery agent to the track operator of a vendor track or the operator of any other video lottery gaming facility”
- Commercial Casinos · New York State Gaming Commission · regulator page · retrieved Oct 10, 2026
“del Lago Resort Casino, Resorts World Catskills, Resorts World Casino New York City, Rivers Casino at Mohawk Harbor, Tioga Downs Casino, Bally's Bronx, Hard Rock Metropolitan Park.”
- New York Gaming Commission grants final approval for three NYC casino projects · Casino Beats · press · retrieved Oct 10, 2026
“The New York State Gaming Commission approved all three downstate casino licenses on December 15, 2025: Bally's Bronx, Hard Rock Metropolitan Park, and Resorts World New York City.”
- Indian Gaming · New York State Gaming Commission · regulator page · retrieved Oct 10, 2026
“Three tribes offer lawful gaming in New York State: the Seneca Nation of Indians, the St. Regis Mohawks, and the Oneida Indian Nation of New York.”
- Interactive Fantasy Sports (IFS) · New York State Gaming Commission · regulator page · retrieved Oct 10, 2026
“Permitted IFS Operators”
- Sports Wagering · New York State Gaming Commission · regulator page · retrieved Oct 10, 2026
“Nine licensed mobile sports wagering platform providers: Bally Bet, BetMGM, Caesars Sportsbook, DraftKings Sportsbook, theScore Bet, Fanatics Sportsbook, FanDuel Sportsbook, Resorts World Bet, Rush Street Interactive.”
- Video Lottery · New York State Gaming Commission · regulator page · retrieved Oct 10, 2026
“Empire City Casino at Yonkers Raceway, Saratoga Casino Hotel, Finger Lakes Gaming & Racetrack, Resorts World Hudson Valley, Hamburg Gaming at the Fairgrounds, Vernon Downs Casino Hotel, Batavia Downs Gaming, Jake's 58 Hotel & Casino.”
- 2020 Annual Report, Division of Horse Racing and Pari-Mutuel Wagering · New York State Gaming Commission · regulator report · retrieved Oct 11, 2026
“TOTAL HANDLE ON NYS RACING ... $2,055,107,259”
- 2022 Annual Report, Division of Horse Racing and Pari-Mutuel Wagering · New York State Gaming Commission · regulator report · retrieved Oct 11, 2026
“TOTAL HANDLE ON NYS RACING ... $2,738,404,339”
- 2024 Annual Report, Division of Horse Racing and Pari-Mutuel Wagering · New York State Gaming Commission · regulator report · retrieved Oct 11, 2026
“2024 TOTAL HANDLE ON RACES RUN IN NEW YORK ... TOTAL HANDLE ON NYS RACING ... $2,501,370,132”
- Attorney General James Secures $8 Million from Leading Operator of Illegal Online Sweepstakes Casinos · Office of the New York State Attorney General · regulator page · retrieved Oct 11, 2026
“VGW will pay $8 million, including penalties.”
- Notice of Violation 23-del-01 (del Lago Resort and Casino) · New York State Gaming Commission · regulator page · retrieved Oct 11, 2026
“Pursuant to 9 NYCRR § 5313.2(e)(1), a first violation of 9 NYCRR § 5313.2(d)(3) carries a mandatory fine of $1,000... DRC is fined $1,000 for this violation.”
- Attorney General James Sues Coinbase and Gemini for Running Illegal Gambling Platforms in New York · Office of the New York State Attorney General · regulator page · retrieved Oct 11, 2026
- Attorney General James and Governor Hochul Announce Lawsuit Against Polymarket for Running Illegal Gambling Operation · Office of the New York State Attorney General · regulator page · retrieved Oct 11, 2026
- Attorney General James Sues Game Developer for Promoting Illegal Gambling Through Video Games · Office of the New York State Attorney General · regulator page · retrieved Oct 11, 2026
“a virtual container known as a "loot box"”
- Letter from NYSGC General Counsel to Kalshi (cease-and-desist), October 24, 2025 · New York State Gaming Commission · regulator page · retrieved Oct 11, 2026
- Attorney General James and Governor Hochul Release Statement on Court Victory Against Kalshi · Office of the New York State Attorney General · regulator page · retrieved Oct 11, 2026
“New York's gambling laws are designed to protect consumers. Kalshi tried to ignore them. Yesterday, they lost in court.”
- Attorney General James Stops Illegal Online Sweepstakes Casinos · Office of the New York State Attorney General · regulator page · retrieved Oct 11, 2026
“New York law prohibits online platforms from offering gambling that involves risking something of value, including virtual coins that can be redeemed for cash or prizes.”
- NIGC FY 2025 Gross Gaming Revenue Report · National Indian Gaming Commission · regulator report · retrieved Oct 11, 2026
“FY 2025’s GGR of $46.2 billion marks the highest ever GGR for the Indian gaming industry.”
- Voluntary Self-Exclusion · New York State Gaming Commission · regulator page · retrieved Oct 10, 2026